Form 8-K

8-K — INCOME OPPORTUNITY REALTY INVESTORS INC /TX/

Accession: 0001999371-26-010175

Filed: 2026-05-07

Period: 2026-05-07

CIK: 0000949961

SIC: 6798 (REAL ESTATE INVESTMENT TRUSTS)

Item: Results of Operations and Financial Condition

Item: Financial Statements and Exhibits

Documents

8-K — ior-8k_050726.htm (Primary)

EX-99.1 — PRESS RELEASE DATED MARCH 12, 2026 (ex99-1.htm)

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UNITED STATES

SECURITIES AND EXCHANGE

COMMISSION

WASHINGTON, D.C.

20549

FORM 8-K

Current Report

Pursuant to Section 13 or 15(d)

of the Securities

Exchange Act of 1934

Date of Report (Date of

earliest event reported): May 7,

2026

Income Opportunity Realty Investors, Inc.

(Exact name of registrant as specified in its charter)

Nevada

001-14784

75-2615944

(State or other jurisdiction of Incorporation)

(Commission File Number)

(I.R.S. Employer Identification Number)

1603

LBJ Freeway, Suite 800

Dallas,

75234

(Address of principal executive offices)

(Zip Code)

469-522-4200

Registrant’s Telephone Number, including area code

Check the appropriate box below if the Form 8-K filing

is intended to simultaneously satisfy the filing obligation of the Registrant under any of the following provisions:

☐ Written communications pursuant to Rule 425 under the Securities Act (17

CFR 230.425)

☐ Soliciting material pursuant to Rule 14a-12 under the Securities Act (17 CFR 230.425)

☐ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange

Act (17 CFR 240.14d-2(b))

☐ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange

Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act:

Title

of each class

Trading Symbol(s)

Name

of each exchange

on which registered

Common Stock

IOR

NYSE American

Indicate by check mark whether the Registrant is an emerging growth company

as defined in Rule 405 of the Securities Act of 1933 ((17 CFR 230.405 of or Rule 12b-2 of the Securities Act of 1934 (17 CFR 230.405):

Emerging

growth company ☐

If an emerging growth company, indicate by

check mark if the Registrant has elected not to use the extended transition period for complying with any new or revised financial accounting

standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Section 2 – Financial Information

Item 2.02. Results of Operations and Financial Condition

On May 7, 2026, Income Opportunity Realty Investors, Inc. (“IOR”

or the “Company”) announced its operational results for the quarter ended March 31, 2026. A copy of the announcement

is attached as Exhibit “99.1.”

The information furnished pursuant to Item 2.02 in this Form 8-K, including

Exhibit “99.1” attached hereto, shall not be deemed to be “filed” for purposes of Section 18 of the Securities

Exchange Act of 1934 or otherwise subject to the liabilities of that Section, unless we specifically incorporate it by reference in a

document filed under the Securities Act of 1933 or the Securities Exchange Act of 1934. We undertake no duty or obligation to publicly

update or revise the information furnished pursuant to Item 2.02 of this Current Report on Form 8-K.

Section 9 – Financial Statements and Exhibits

Item 9.01. Financial Statements and Exhibits

(d)

Exhibits.

The following exhibit is furnished with this Report:

Exhibit No.

Description

99.1*

Press release dated May 7, 2026

* Furnished herewith

SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) of the Securities

Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

Dated: May 7, 2026

INCOME OPPORTUNITY REALTY INVESTORS, INC.

By:

/s/ ERIK L. JOHNSON

Erik L. Johnson

President and Chief Executive Officer

EX-99.1 — PRESS RELEASE DATED MARCH 12, 2026

EX-99.1

Filename: ex99-1.htm · Sequence: 2

Income Opportunity Realty Investors, Inc. 8-K

Exhibit 99.1

NEWS RELEASE

Contact:

Income Opportunity Realty Investors, Inc. Investor Relations

FOR IMMEDIATE RELEASE

Erik Johnson (469) 522-4200

investor.relations@incomeopp-invest.com

Income Opportunity Realty Investors, Inc. reports

Earnings for Quarter Ended March 31, 2026

DALLAS (May 7, 2026) -- Income Opportunity

Realty Investors, Inc. (NYSE American:IOR) is reporting its results of operations for the quarter ended March 31, 2026. For the three

months ended March 31, 2026, we reported net income attributable to common shares of $1.0 million or $0.25 per diluted share compared

to a net income of $1.0 million or $0.24 per share for the same period in 2025. The slight increase in net income is attributable to a

decrease in interest income.

About Income Opportunity Realty Investors,

Inc.

Income Opportunity Realty Investors, Inc., a Dallas-based

real estate investment company, currently holds a portfolio of notes receivable. The Company invests in real estate through direct equity

ownership and partnerships. For more information, visit the Company’s website at www.incomeopp-realty.com.

INCOME OPPORTUNITY REALTY INVESTORS, INC.

CONSOLIDATED STATEMENTS OF OPERATIONS

(Dollars in thousands, except per share amounts)

(Unaudited)

Three Months Ended

March 31,

2026

2025

Revenues:

Other income

$ —

Expenses:

General and administrative

Advisory fee to related party

Total operating expenses

Net operating loss

(97 )

(95 )

Interest income from related parties

1,376

1,347

Income tax provision

(269 )

(263 )

Net income

$ 1,010

$ 989

Earnings per share

Basic and diluted

$ 0.25

$ 0.24

Weighted average common shares used in computing earnings per share

Basic and diluted

4,066,178

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Entity Tax Identification Number

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Entity Incorporation, State or Country Code

Entity Address, Address Line One

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Entity Address, Address Line Two

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Entity Address, City or Town

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