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Consolidated Statements of Operations (Unaudited) - USD ($)
$ in Thousands
 3 Months Ended 9 Months Ended
Sep. 30, 2023
Sep. 30, 2022
Sep. 30, 2023
Sep. 30, 2022
Revenue:        
Interest and loan related income $ 132,090 $ 123,605 $ 373,615 $ 331,814
Other revenue 1,075 639 2,410 1,015
Interest and other income 133,165 124,244 376,025 332,829
Change in fair value of finance receivables (57,302) (70,601) (164,463) (162,280)
Provision for credit losses on finance receivables (195) (1,017) (4,131) (2,043)
Net revenue 75,668 52,626 207,431 168,506
Expenses:        
Salaries and employee benefits 14,761 14,600 45,407 46,747
Direct marketing costs 14,075 12,861 38,003 45,828
Interest expense and amortized debt issuance costs 12,077 9,095 34,679 24,421
Professional fees 5,067 3,443 13,984 8,957
Depreciation and amortization 3,119 3,452 9,827 10,056
Technology costs 3,141 3,301 9,587 9,723
Payment processing fees 2,989 2,772 7,762 7,738
Occupancy 1,108 1,091 3,322 3,231
Lower of cost or market adjustment on transfer of finance receivables from held for sale to held for investment 0 0 (2,983) 0
General, administrative and other 3,750 2,980 10,198 8,533
Total expenses 60,087 53,595 169,786 165,234
Income (loss) from operations 15,581 (969) 37,645 3,272
Other income:        
Change in fair value of warrant liabilities 334 1,323 838 7,024
Other income 80 0 352 0
Income before income taxes 15,995 354 38,835 10,296
Income tax expense 463 1,015 1,297 1,757
Net income (loss) 15,532 (661) 37,538 8,539
Net income (loss) attributable to noncontrolling interest 13,363 (90) 32,976 4,576
Net income (loss) attributable to OppFi Inc. $ 2,169 $ (571) $ 4,562 $ 3,963
Earnings (loss) per common share:        
Basic (in dollars per share) $ 0.13 $ (0.04) $ 0.29 $ 0.29
Diluted (in dollars per share) $ 0.13 $ (0.04) $ 0.29 $ 0.09
Weighted average common shares outstanding:        
Basic (in shares) 16,772,275 13,972,971 15,820,262 13,694,733
Diluted (in shares) 17,057,778 13,972,971 16,046,831 84,277,277