Income Opportunity Realty Investors, Inc. 8-K

Exhibit 99.1

Income Opportunity Realty Investors, Inc. reports Earnings for Quarter Ended December 31, 2025

DALLAS (March 12, 2026) -- Income Opportunity Realty Investors, Inc. (NYSE American:IOR) is reporting its results of operations for the quarter ended December 31, 2025. For the three months ended December 31, 2025, we reported net income attributable to common shares of $1.0 million or $0.25 per diluted share compared to a net income of $1.1 million or $0.27 per share for the same period in 2024. Our decrease in net income is attributable to a decrease in interest income offset in part by an increase in advisory fees.

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)