OppFi Results Presentation Deck

28 Fair Value Accounting Impact to Financial Reporting On January 1, 2021, OppFi transitioned to the fair value accounting method ("FV") for its receivables from the incurred credit loss application method. Key changes include: 4 • . A one-time, non-cash gain to retained earnings of $69M was recognized to convert the existing portfolio to fair value on January 1, 2021 Provision for loan losses is replaced by the change in fair value of the portfolio Certain marketing expenses will no longer be deferred and recognized over the life of receivables Income Statement Impact Change in FV Assumptions Realized Value on Change in Existing Receivables Net Charge Offs Change in Fair Value Net Revenue Margin % Fair Value Premium / Discount Drivers Longer weighted average maturity of portfolio Higher average coupon Lower credit losses and loss expectations Lower customer prepayments versus expectations Shorter weighted average maturity of portfolio Lower average coupon Increased credit losses and loss expectations Increased customer prepayments versus expectations OppFi"

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