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Consolidated Balance Sheets - USD ($)
$ in Thousands
Sep. 30, 2021
Dec. 31, 2020
Assets    
Cash and cash equivalents [1] $ 27,627 $ 25,601
Restricted cash [1] 29,175 20,056
Total cash, cash equivalents, and restricted cash 56,802 45,657
Finance receivables at fair value [1] 334,114 0
Finance receivables at amortized cost, net of allowance for credit losses of $146 and $55,031 as of September 30, 2021 and December 31, 2020, respectively [1] 1,269 222,243
Debt issuance costs, net [1] 1,650 2,598
Property, equipment and software, net 13,827 10,558
Deferred tax asset 23,858 0
Other assets [1] 9,134 4,787
Total assets 440,654 285,843
Liabilities:    
Accounts payable [1] 3,617 1,380
Accrued liabilities [1] 25,493 22,785
Reserve for repurchase liability 0 4,241
Secured borrowing payable held by variable interest entity [1] 19,791 16,025
Senior debt, net [1] 205,968 131,726
Warrant liabilities 24,506 0
Tax receivable agreement liability 22,866 0
Subordinated debt - related party 0 4,000
Other debt 0 6,354
Total liabilities 302,241 186,511
Commitments and contingencies (Note 14)
Stockholders' equity / members' equity:    
Preferred units, no par value (0 and 41,102,500 units authorized, issued, and outstanding as of September 30, 2021 and December 31, 2020, respectively)   6,660
Preferred stock,$0.0001 par value (1,000,000 shares authorized with no shares issued and outstanding as of September 30, 2021) 0  
Additional paid-in capital 58,990 352
Accumulated (deficit) earnings (82,182) 92,320
Total OppFi Inc.'s stockholders' equity / members' equity (23,181)  
Total OppFi Inc.'s stockholders' equity / members' equity   99,332
Noncontrolling interest 161,594  
Noncontrolling interest   0
Total stockholders' equity / members' equity 138,413  
Total stockholders' equity / members' equity   99,332
Total liabilities and stockholders' equity / members' equity 440,654 285,843
Variable Interest Entity, Primary Beneficiary    
Assets    
Cash and cash equivalents 0 127
Restricted cash 16,805 12,350
Total cash, cash equivalents, and restricted cash 16,805 12,477
Finance receivables at fair value 284,476 0
Finance receivables at amortized cost, net of allowance for credit losses of $146 and $55,031 as of September 30, 2021 and December 31, 2020, respectively 0 148,473
Debt issuance costs, net 1,650 2,576
Other assets 12 26
Total assets 302,943 163,552
Liabilities:    
Accounts payable 9 49
Accrued liabilities 1,646 1,647
Secured borrowing payable held by variable interest entity 19,791 16,025
Senior debt, net 157,500 112,076
Total liabilities 178,946 $ 129,797
Class A Common Stock    
Stockholders' equity / members' equity:    
Common stock, value, issued 1  
Class B Common Stock    
Stockholders' equity / members' equity:    
Common stock, value, issued 0  
Class V Voting Stock    
Stockholders' equity / members' equity:    
Common stock, value, issued $ 10  
[1] (1) Includes amounts in consolidated variable interest entities ("VIEs") presented separately in the table below.