{"url_path":"/sec/cik-0001878379/10-q/2026/cover-page","section_key":"cover-page","section_title":"Cover Page","topic":"sec","document":{"doc_type":"10-Q","doc_date":"2026-05-20","source_url":"https://www.sec.gov/Archives/edgar/data/1878379/0001493152-26-024646-index.html","accession_number":"0001493152-26-024646","cik":"0001878379","ticker":null,"issuer_name":"USA OPPORTUNITY INCOME ONE, INC.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1878379/0001493152-26-024646-index.html","primary_entity_key":"0001878379","primary_entity_name":"USA OPPORTUNITY INCOME ONE, INC."},"word_count":567,"has_tables":true,"body_markdown":"false\nQ1\n--12-31\n0001878379\n\n0001878379\n\n2026-01-01\n2026-03-31\n\n0001878379\n\n2026-05-20\n\n0001878379\n\n2026-03-31\n\n0001878379\n\n2025-12-31\n\n0001878379\n\n2025-01-01\n2025-03-31\n\n0001878379\n\nUOIO:RevenueInterestIncomeMember\n\n2026-01-01\n2026-03-31\n\n0001878379\n\nUOIO:RevenueInterestIncomeMember\n\n2025-01-01\n2025-03-31\n\n0001878379\n\nus-gaap:CommonStockMember\n\n2025-12-31\n\n0001878379\n\nus-gaap:AdditionalPaidInCapitalMember\n\n2025-12-31\n\n0001878379\n\nus-gaap:RetainedEarningsMember\n\n2025-12-31\n\n0001878379\n\nus-gaap:CommonStockMember\n\n2024-12-31\n\n0001878379\n\nus-gaap:AdditionalPaidInCapitalMember\n\n2024-12-31\n\n0001878379\n\nus-gaap:RetainedEarningsMember\n\n2024-12-31\n\n0001878379\n\n2024-12-31\n\n0001878379\n\nus-gaap:CommonStockMember\n\n2026-01-01\n2026-03-31\n\n0001878379\n\nus-gaap:AdditionalPaidInCapitalMember\n\n2026-01-01\n2026-03-31\n\n0001878379\n\nus-gaap:RetainedEarningsMember\n\n2026-01-01\n2026-03-31\n\n0001878379\n\nus-gaap:CommonStockMember\n\n2025-01-01\n2025-03-31\n\n0001878379\n\nus-gaap:AdditionalPaidInCapitalMember\n\n2025-01-01\n2025-03-31\n\n0001878379\n\nus-gaap:RetainedEarningsMember\n\n2025-01-01\n2025-03-31\n\n0001878379\n\nus-gaap:CommonStockMember\n\n2026-03-31\n\n0001878379\n\nus-gaap:AdditionalPaidInCapitalMember\n\n2026-03-31\n\n0001878379\n\nus-gaap:RetainedEarningsMember\n\n2026-03-31\n\n0001878379\n\nus-gaap:CommonStockMember\n\n2025-03-31\n\n0001878379\n\nus-gaap:AdditionalPaidInCapitalMember\n\n2025-03-31\n\n0001878379\n\nus-gaap:RetainedEarningsMember\n\n2025-03-31\n\n0001878379\n\n2025-03-31\n\n0001878379\n\nsrt:MaximumMember\n\n2026-01-01\n2026-03-31\n\n0001878379\n\nUOIO:SevenPercentageUSARealEstateBondsMember\n\n2026-03-31\n\n0001878379\n\nUOIO:SevenPercentageUSARealEstateBondsMember\n\n2026-01-01\n2026-03-31\n\n0001878379\n\nUOIO:TwelvePercentageUSARealEstateBondsMember\n\n2026-03-31\n\n0001878379\n\nUOIO:TwelvePercentageUSARealEstateBondsMember\n\n2026-01-01\n2026-03-31\n\n0001878379\n\nUOIO:SevenPercentageUSARealEstateBondsMember\n\n2025-02-18\n\n0001878379\n\nUOIO:TwelvePercentageUSARealEstateBondsMember\n\n2025-02-18\n\n0001878379\n\n2025-11-05\n2025-11-05\n\n0001878379\n\n2021-08-03\n\n0001878379\n\nUOIO:ThreeFoundersMember\n\n2026-03-31\n\n0001878379\n\nus-gaap:SubsequentEventMember\nUOIO:BondMember\n\n2026-05-20\n\n0001878379\n\nus-gaap:SubsequentEventMember\nUOIO:BondMember\n\n2026-05-20\n2026-05-20\n\niso4217:USD\n\nxbrli:shares\n\niso4217:USD\n\nxbrli:shares\n\nxbrli:pure\n\nutr:sqft\n\nUOIO:Integer\n\n \n\n \n\n \n\n**UNITED\nSTATES**\n\n**SECURITIES\nAND EXCHANGE COMMISSION**\n\n**Washington,\nD.C. 20549**\n\n \n\n**FORM\n10-Q**\n\n \n\n(Mark\nOne)\n\n \n\n**☒**\n**QUARTERLY\nREPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934**\n\n \n\nFor\nthe quarterly period ended **March 31, 2026**\n\nOR\n\n**☐**\n**TRANSITION\nREPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934**\n\n \n\nFor\nthe transition period from to\n\n \n\nCommission\nFile Number: 333-290915\n\n \n\n**USA\nOpportunity Income One, Inc.**\n\n(Exact\nname of registrant as specified in its charter)\n\n \n\n**Puerto\nRico**\n \n**66-0985204**\n\n(State\nor other jurisdiction of\n \n(IRS\nEmployer\n\nincorporation\nor organization)\n \nIdentification\nNo.)\n\n \n\n**404\nAve Constitucion # 208**\n\n**San\nJuan, Puerto Rico 00901**\n\n(Address\nof principal executive offices) (Zip Code)\n\n \n\n**Phone:\n(800) 305-5310**\n\n(Registrant’s\ntelephone number, including area code)\n\n \n\n**N/A**\n\n(Former\nname, former address and former fiscal year,\n\nif changed since last report)\n\n \n\nSecurities\nregistered pursuant to Section 12(b) of the Act:\n\n \n\n**Title of\neach class**\n \n**Trading Symbol(s)**\n \n**Name of each\nexchange on which registered**\n\n**N/A**\n \n**N/A**\n \n**N/A**\n\n \n\nIndicate\nby check mark whether the registrant: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange\nAct of 1934 during the preceding 12 months (or for shorter period that the registrant was required to file such reports), and (2) has\nbeen subject to such filing requirements for the past 90 days. **☒** Yes **☐** No\n\n \n\nIndicate\nby check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule\n405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant\nwas required to submit such files). **☒** Yes **☐** No\n\n \n\nIndicate\nby check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting\ncompany, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,”\n“smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.\n\n \n\nLarge accelerated\nfiler ☐\n \nAccelerated\nfiler ☐\n\nNon-accelerated filer ☒\n \nSmaller reporting company\n☒\n\nEmerging growth company\n☒\n \n \n\n \n\nIf\nan emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying\nwith any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐\n\n \n\nIndicate\nby check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). ☐ Yes\n☒ No\n\n \n\nAs\nof May 20, 2026, the registrant had 3,000 shares of common stock issued and outstanding.\n\n \n\n \n\n \n\n \n\n \n\n \n\n**TABLE\nOF CONTENTS**\n\n \n\n**PART I — FINANCIAL INFORMATION**"}