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OPI · 10-Q filed May 22, 2026

OPI earnings analysis

What we found in OPI's 10-Q: the parts that mattered, the offsets in the same document, and what the company said about what comes next.

Our reading of the filing · Free to read, no account needed

Office Properties Income Trust reported Q1 2026 earnings, showing a revenue of $109 million, consistent with the previous quarter but a decline from the prior year. The company sustained a diluted EPS loss of -$1.26, an improvement from -$1.64 in the previous quarter, as it continues operations under Chapter 11 bankruptcy protection aiming to solidify its restructuring plan.

What stood out

The parts that mattered.

Pulled out of the filing itself, with the figures the company reported.

Stable Revenue on Year-Over-Year Basis
Revenue for Q1 2026 was $109 million, consistent with the prior quarter (Q4 2025 at $105 million).
Reduced EPS Loss
Diluted EPS improved to -$1.26 in Q1 2026 from -$1.64 in the prior quarter.
Increased Debt Financing
The loan under the DIP Facility was reported at $86.91 million as of March 31, 2026.
Adjustments in Interest Expense
Interest expense decreased by $11.17 million to $42.21 million in Q1 2026, reflecting the effects of restructuring in bankruptcy.
Decrease in Leased Space
The percent leased decreased to 78.2% from 81.3% in the same period of 2025.
Ongoing Cash Flow Management
Cash and cash equivalents increased to $87.69 million from $80.66 million at the beginning of the period.
What to watch

And the other side of it.

The offsets in the same document — the things a summary that only listed the good news would have left out.

Chapter 11 Bankruptcy Continuation
Substantial uncertainties persist around the restructuring process and future liquidity amid ongoing bankruptcy proceedings.
Declining Rental Income
Rental income decreased by $4.15 million to $108.87 million in Q1 2026, mainly due to increased vacancies and lower rents.
Increased Dependence on Debt
The company reported $220.84 million of debt maturing in 2026, raising concern over future refinancing abilities.
The numbers

What they reported.

What the company itself reported, taken out of the document.

What survived to operating profit
Of every $100 of revenue Cost of sales $9 Operating expenses $84 Left as operating profit $7
Percentages of revenue, taken from the filing. Drawn this way because it holds whatever scale the company reports in.
Earnings per share
$-1.26
Gross margin
91.7%
Operating margin
7.4%
Guidance

What they said about what is next.

Management has not provided explicit numeric guidance but mentioned ongoing dependence on improving cash flow and tenant retention.

How we read the filing overall

The filing reads about the same as the one before it.

One reading of one document. It is not advice, and it is not a forecast.
Earlier filings

What came before.

10-Q · May 22, 2026
Office Properties Income Trust (OPI) reported Q1 2026 results with revenues of $109 million, matching estimates but witnessing a diluted EPS loss of -$1.26, missing expectations. The company continues to face challenges…
10-K · May 22, 2026
Office Properties Income Trust reported significant financial challenges as of December 31, 2025, with a net loss of $272 million and ongoing bankruptcy proceedings. The company has a substantial amount of debt,…
10-Q · July 30, 2025
Office Properties Income Trust reported significant declines in both revenue and net income in Q2 2025 compared to Q2 2024, primarily due to increased vacancies and lower rental rates. Despite a modest growth in rental…

This is our reading of a public filing, not the filing. Read the original on SEC.gov · Educational only. Nothing here is investment advice.

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