Onity Group Inc 2026年季度报告

(Mark one) ☒QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF1934 For the quarterly period ended March 31, 2026 OR ☐TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF1934 For the transition period from: ____________________ to ____________________ Onity Group Inc.(Exact name of registrant as specified in its charter) 65-0039856 (I.R.S. Employer Identification No.) (State or other jurisdiction of incorporation or organization) (Zip Code) (561) 682-8000(Registrant’s telephone number, including area code) Securities registered pursuant to Section 12(b) of the Act: Name of each exchange on which registeredNew York Stock Exchange Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Actof 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has beensubject to such filing requirements for the past 90 days. YesNo Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required tosubmit such files). YesNo Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reportingcompany or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company” and“emerging growth company” in Rule 12b-2 of the Exchange Act: Accelerated filerSmaller reporting companyEmerging growth company Large accelerated filerNon-accelerated filer If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complyingwith any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act) Yes☐No Number of shares of common stock outstanding as of May1, 2026: 8,432,137 shares ONITY GROUP INC.FORM 10-QTABLE OF CONTENTS PART I - FINANCIAL INFORMATION Item 1.Unaudited Consolidated Financial StatementsConsolidated Balance Sheets at March31, 2026 and December31, 2025Consolidated Statements of Operations for the Three Months Ended March 31, 2026 and 2025Consolidated Statements of Comprehensive Income for the Three Months Ended March 31, 2026 and 2025Consolidated Statements of Changes in Equity for the Three Months Ended March 31, 2026 and 2025Consolidated Statements of Cash Flows for the Three Months Ended March 31, 2026 and 2025Notes to Unaudited Consolidated Financial StatementsNote 1. Organization and Basis of PresentationNote 2. Securitizations and Variable Interest EntitiesNote 3. Fair ValueNote 4. Loans Held for SaleNote 5. Reverse MortgagesNote 6. AdvancesNote 7. Mortgage ServicingNote 8. MSR Related Financing Liabilities, at Fair ValueNote 9. MSR Valuation Adjustments, NetNote 10. ReceivablesNote 11. Other AssetsNote 12. BorrowingsNote 13. Other LiabilitiesNote 14. Stockholders’ EquityNote 15. Derivative Financial InstrumentsNote 16. Interest ExpenseNote 17. Income TaxesNote 18. Basic and Diluted Earnings Per ShareNote 19. Business Segment ReportingNote 20. Regulatory RequirementsNote 21. CommitmentsNote 22. ContingenciesNote 23. Subsequent EventsItem 2.Management’s Discussion and Analysis of Financial Condition and Results of OperationsItem 3.Quantitative and Qualitative Disclosures about Market RiskItem 4.Controls and Procedures PART II - OTHER INFORMATION Item 1.Legal Proceedings92Item 1A.Risk Factors92Item 2.Unregistered Sales of Equity Securities and Use of Proceeds92Item 5.Other Information92Item 6.Exhibits93 Signatures94 FORWARD-LOOKING STATEMENTS This Quarterly Report contains forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended,and Section 21E of the Securities Exchange Act of 1934, as amended. All statements, other than statements of historical fact included in thisreport, including statements regarding our financial position, business strategy and other plans and objectives for our future operations, areforward-looking statements. Forward-looking statements may be identified by a reference to a future period or by the use of forward-looking terminology. Forward-looking statements are typically identified by words such as “expect”, “believe”, “foresee”, “anticipate”, “intend”, “estimate”, “goal”,“strategy”, “plan”, “target” and “project” or conditional verbs such as “will”, “may”, “should”, “could” or “would” or the negative of theseterms, although not all forward-looking statements contain these words. Forward-looking statements by their nature address matters that ar