Revision of Prior Period Financial Statements (Tables)

12 Months Ended

Dec. 31, 2019

A summary of those revisions is as follows:

Revised Consolidated Balance Sheet as of December 31, 2018 (in thousands):



	As Reported			Adjustment			As Revised
Loans and finance receivables	$	1,169,157		$	250		$	1,169,407
Total assets	$	1,161,570		$	250		$	1,161,820
Accrued expenses and other liabilities	$	34,654		$	2,054		$	36,708
Total liabilities	$	857,281		$	2,054		$	859,335
Accumulated deficit	$	(195,155	)	$	(1,804	)	$	(196,959	)
Total On Deck Capital, Inc. stockholders' equity	$	299,756		$	(1,804	)	$	297,952
Total stockholders' equity	$	304,289		$	(1,804	)	$	302,485

Revised Consolidated Statements of Operations and Comprehensive Income (in thousands):



	Year Ended December 31, 2018				Year Ended December 31, 2017
	As Reported		Adjustment	As Revised	As Reported		Adjustment	As Revised
Interest and finance income	$383,579		$(635)	$382,944	$334,575		$(535)	$334,040
Gross Revenue	$398,376		$(635)	$397,741	$350,950		$(535)	$350,415
Net Revenue	$202,760	⁽¹⁾	$(635)	$202,125	$151,825	⁽¹⁾	$(535)	$151,290
Income (loss) from operations, before provision for income taxes	$25,270	⁽¹⁾	$(635)	$24,635	$(14,345)	⁽¹⁾	$(535)	$(14,880)
Net income (loss)	$25,270		$(635)	$24,635	$(14,345)		$(535)	$(14,880)

⁽¹⁾ Includes a prior period reclassification to include interest expense as funding costs.

Revised Earnings per Share



	Year Ended December 31, 2018				Year Ended December 31, 2017
	As Reported		As Revised		As Reported			As Revised
Net income (loss) per common share, basic	$	0.37	$	0.36	$	(0.16	)	$	(0.17	)
Net income (loss) per common share, diluted	$	0.35	$	0.34	$	(0.16	)	$	(0.17	)