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Earnings (Loss) Per Common Share (Tables) | 6 Months Ended
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Jun. 30, 2026
Earnings Per Share [Abstract] |
Schedule of Computation of Basic and Diluted Earnings (Loss) Per Share | The following table sets forth the computation of basic and diluted earnings (loss) per common share for the three and six months ended June 30, 2026 and 2025 (in thousands, except share and per share data):
| Three Months Ended June 30, |  | Six Months Ended June 30,
| 2026 |  | 2025 |  | 2026 |  | 2025
Numerator: |  |  |  |  |  |  |
Net income (loss) attributable to OppFi Inc. | $ | 14,842 |  |  | $ | (20,780) |  |  | $ | 43,243 |  |  | $ | (32,152) |
Net income (loss) available to Class A common stockholders - Basic | 14,842 |  |  | (20,780) |  |  | 43,243 |  |  | (32,152) |
Net income attributable to noncontrolling interest | 770 |  |  | — |  |  | 26,407 |  |  | — |
Income tax expense | (185) |  |  | — |  |  | (6,334) |  |  | — |
Net income (loss) available to Class A common stockholders - Diluted | $ | 15,427 |  |  | $ | (20,780) |  |  | $ | 63,316 |  |  | $ | (32,152) |
Denominator: |  |  |  |  |  |  |
Weighted-average Class A common stock outstanding - Basic | 67,512,878 |  |  | 26,610,330 |  |  | 47,371,349 |  |  | 25,158,196 |
Effect of dilutive securities: |  |  |  |  |  |  |
Stock options | 149,880 |  |  | — |  |  | 151,262 |  |  | — |
Restricted stock units | 513,835 |  |  | — |  |  | 535,209 |  |  | — |
Performance stock units | 3,267 |  |  | — |  |  | 8,131 |  |  | — |
Warrants | — |  |  | — |  |  | — |  |  | — |
Employee stock purchase plan | — |  |  | — |  |  | — |  |  | — |
Retained OppFi Units(1) | 17,857,291 |  |  | — |  |  | 38,051,607 |  |  | — |
Dilutive potential common shares | 18,524,273 |  |  | — |  |  | 38,746,209 |  |  | — |
Weighted-average units outstanding - diluted | 86,037,151 |  |  | 26,610,330 |  |  | 86,117,558 |  |  | 25,158,196 |
Earnings (loss) per common share: |  |  |  |  |  |  |
Basic | $ | 0.22 |  |  | $ | (0.78) |  |  | $ | 0.91 |  |  | $ | (1.28) |
Diluted | $ | 0.18 |  |  | $ | (0.78) |  |  | $ | 0.74 |  |  | $ | (1.28) |
(1) As a result of the Corporate Simplification, all outstanding Retained OppFi Units were exchanged for shares of Class A Common Stock on a one-for-one basis.
Schedule of Securities Excluded from Calculation of Diluted Earnings Per Share | The following table presents securities that have been excluded from the calculation of diluted earnings per share as their effect would have been anti-dilutive for the three and six months ended June 30, 2026 and 2025:
| Three Months Ended June 30, |  | Six Months Ended June 30,
| 2026 |  | 2025 |  | 2026 |  | 2025
Public Warrants | 14,024,758 |  |  | 13,352,042 |  |  | 14,024,758 |  |  | 13,352,142 |
$11.50 Exercise Price Warrants | 401,804 |  |  | 1,074,620 |  |  | 401,804 |  |  | 1,074,620 |
$15 Exercise Price Warrants | 912,500 |  |  | 912,500 |  |  | 912,500 |  |  | 912,500 |
Stock options | 1,841,792 |  |  | 1,841,792 |  |  | 1,841,792 |  |  | 1,841,992 |
Restricted stock units | 1,792,496 |  |  | 2,340,376 |  |  | 1,656,774 |  |  | 1,990,269 |
Performance stock units | — |  |  | 40,011 |  |  | 4,820 |  |  | 45,196 |
Employee stock purchase plan units | 9,798 |  |  | 8,788 |  |  | 9,871 |  |  | 9,433 |
Noncontrolling interest - Retained OppFi Units(1) | — |  |  | 60,251,993 |  |  | — |  |  | 61,470,613 |
Potential common stock | 18,983,148 |  |  | 79,822,122 |  |  | 18,852,319 |  |  | 80,696,765 |
(1) As a result of the Corporate Simplification, all outstanding Retained OppFi Units were exchanged for shares of Class A Common Stock on a one-for-one basis.

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- Definition Tabular disclosure of securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by antidilutive securities. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1 + Details
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- Definition Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1 + Details
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