OPFIHIGH SIGNALFINANCIAL10-K

OPFI experienced a dramatic reduction in credit loss provisions alongside substantially higher operating income, indicating significant improvement in loan portfolio quality and operational performance.

The near-elimination of credit loss provisions from $81.6M to under $1M represents a fundamental shift in OPFI's risk profile, suggesting either substantial improvement in underwriting quality or collection performance. This change, combined with meaningfully expanded operating income, indicates the company has potentially turned a corner on credit management while maintaining revenue growth.

Comparing 2026-03-12 vs 2025-03-11View on EDGAR →
FINANCIAL ANALYSIS

OPFI delivered strong financial performance with net interest income growing 13.5% to $597M and operating cash flow expanding 24% to $401M. The most striking development was the dramatic decline in credit loss provisions, which dropped from $81.6M to under $1M, driving operating income substantially higher to $166.7M. Total assets grew 17.6% while stockholders' equity increased 78.4%, though cash declined modestly, reflecting a company experiencing robust growth with significantly improved credit metrics.

FINANCIAL STATEMENT CHANGES
Provision for Credit Losses
P&L
-98.9%
$81.6M$929K

Provisions reduced 98.9% — improving credit quality or reserve release boosting reported earnings.

Stockholders Equity
Balance Sheet
+78.4%
$32.8M$58.5M

Equity base grew 78.4% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Operating Income
P&L
+76.3%
$94.5M$166.7M

Operating leverage kicking in — revenue growth outpacing cost growth, a hallmark of scaling businesses.

Operating Cash Flow
Cash Flow
+23.9%
$323.8M$401.3M

Operating cash flow grew 23.9% — strong conversion of earnings to cash, healthy business fundamentals.

Cash & Equivalents
Balance Sheet
-19.4%
$61.3M$49.5M

Cash decreased 19.4% — monitor burn rate and upcoming capital needs.

Total Assets
Balance Sheet
+17.6%
$641.2M$754.1M

Asset base grew 17.6% — expansion through organic growth, acquisitions, or capital deployment.

Net Interest Income
P&L
+13.5%
$526.0M$597.0M

Net interest income grew 13.5% — benefiting from rate environment or loan book expansion.

LANGUAGE CHANGES
NEW — 2026-03-12
PRIOR — 2025-03-11
ADDED
As of March 10, 2026, there were 85,124,851 shares of common stock, including 26,436,610 shares of Class A common stock, par value $0.0001 per share, 0 shares of Class B common stock, par value $0.0001 per share, and 58,688,241 shares of Class V common stock, par value $0.0001 per share, outstanding.
Market for Registrant s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities 70 Item 6.
Management s Discussion and Analysis of Financial Condition and Results of Operations 71 Item 7A.
Changes in and Disagreements With Accountants on Accounting and Financial Disclosure 122 Item 9A.
Security Ownership of Certain Beneficial Owner s and Management and Related Stockholder Matters 125 Item 13.
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REMOVED
As of March 7, 2025, there were 86,404,886 shares of common stock, including 24,226,696 shares of Class A common stock, par value $0.0001 per share, 0 shares of Class B common stock, par value $0.0001 per share, and 62,178,190 shares of Class V common stock, par value $0.0001 per share, outstanding.
Market for Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities 70 Item 6.
Management's Discussion and Analysis of Financial Condition and Results of Operations 70 Item 7A.
Changes in and Disagreements With Accountants on Accounting and Financial Disclosures 121 Item 9A.
Security Ownership of Certain Beneficial Owner and Management and Related Stockholder Matters 123 Item 13.
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