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Segment Reporting (Tables) | 6 Months Ended
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Jun. 30, 2026
Segment Reporting [Abstract] |
Schedule of Segment Reporting Information | The following table presents selected financial information for the three and six months ended June 30, 2026 and 2025 (in thousands):
| Three Months Ended June 30, |  | Six Months Ended June 30,
| 2026 |  | 2025 |  | 2026 |  | 2025
Total revenue | $ | 145,170 |  |  | $ | 142,443 |  |  | $ | 297,051 |  |  | $ | 282,711 |
Charge-offs, net | (57,276) |  |  | (45,509) |  |  | (121,761) |  |  | (94,021) |
Net change in fair value | (1,723) |  |  | 3,312 |  |  | (1,821) |  |  | 2,366 |
Change in fair value of finance receivables | (58,999) |  |  | (42,197) |  |  | (123,582) |  |  | (91,655) |
Net revenue | 86,171 |  |  | 100,246 |  |  | 173,469 |  |  | 191,056 |
Expenses: |  |  |  |  |  |  |
Salaries and employee benefits | 16,294 |  |  | 17,754 |  |  | 30,548 |  |  | 31,532 |
Direct marketing costs | 11,403 |  |  | 11,890 |  |  | 21,788 |  |  | 22,178 |
Professional fees | 13,613 |  |  | 4,792 |  |  | 20,877 |  |  | 8,991 |
Interest expense and amortized debt issuance costs | 8,125 |  |  | 9,639 |  |  | 16,635 |  |  | 19,886 |
Technology costs | 3,525 |  |  | 3,382 |  |  | 6,854 |  |  | 6,343 |
Payment processing fees | 1,634 |  |  | 1,527 |  |  | 3,292 |  |  | 3,157 |
Depreciation and amortization | 1,509 |  |  | 1,502 |  |  | 2,100 |  |  | 3,262 |
Occupancy | 987 |  |  | 1,030 |  |  | 1,858 |  |  | 2,069 |
General, administrative and other | 4,726 |  |  | 3,922 |  |  | 9,800 |  |  | 6,338 |
Total expenses | 61,816 |  |  | 55,438 |  |  | 113,752 |  |  | 103,756 |
Income from operations | 24,355 |  |  | 44,808 |  |  | 59,717 |  |  | 87,300 |
Other income (expense): |  |  |  |  |  |  |
Change in fair value of warrant liabilities | 201 |  |  | (33,304) |  |  | 21,496 |  |  | (54,911) |
Income from equity method investment | 813 |  |  | 1,121 |  |  | 1,933 |  |  | 2,197 |
Other income | 87 |  |  | 79 |  |  | 319 |  |  | 159 |
Income before income taxes | 25,456 |  |  | 12,704 |  |  | 83,465 |  |  | 34,745 |
Income tax expense | 9,844 |  |  | 1,224 |  |  | 13,815 |  |  | 2,875 |
Net income | 15,612 |  |  | 11,480 |  |  | 69,650 |  |  | 31,870 |
Less: net income attributable to noncontrolling interest | 770 |  |  | 32,260 |  |  | 26,407 |  |  | 64,022 |
Net income (loss) attributable to OppFi Inc. | $ | 14,842 |  |  | $ | (20,780) |  |  | $ | 43,243 |  |  | $ | (32,152) |

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