Income Opportunity Realty Investors reported net income of $0.7 million, or $0.17 per diluted share, for the quarter ended June 30, 2026, a decrease from $1.0 million, or $0.24 per share, in the same period of 2025. The decline was attributed to lower interest income from related parties, which fell to $989,000 from $1,355,000. General and administrative expenses remained stable at $74,000, while advisory fees were $23,000. The company operates in the real estate investment sector, holding a portfolio of notes receivable and investing through direct equity ownership and partnerships.