{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-26-061149","form_type":"8-K","ticker":"JCAP","cik":"0002046042","company_name":"Jefferson Capital, Inc. / DE","filed_at":"2026-05-14T20:06:04+00:00","discovered_at":"2026-05-14T20:08:00.231672+00:00","generated_at":"2026-05-14T21:01:27.574134+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Jefferson Capital Q1 2026: record collections $309.9M (+19% YoY), EPS $0.61, adj EPS $0.73","bullets":["Record collections $309.9M (+19% YoY); ERC $3.4B (+18%).","Revenue $176.4M (+14%); pre-tax income $51.1M; net income $37.6M; GAAP EPS $0.61.","Adjusted pre-tax income $58.4M; adjusted net income $44.9M; adjusted EPS $0.73.","Board declared $0.24/sh quarterly dividend, payable June 4, 2026 to holders of record May 26.","Leverage ratio improved to 1.79x from 2.17x; RCF upsized to $1.15B on April 22."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-061149","json":"https://secwatch.observer/filing/0001104659-26-061149.json","markdown":"https://secwatch.observer/filing/0001104659-26-061149.md","text":"https://secwatch.observer/filing/0001104659-26-061149.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2046042/000110465926061149/0001104659-26-061149-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2046042/000110465926061149/jcap-20260514x8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-14T21:01:27.574134+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"761c6a440ac5cb9d2f98dc850e72217639a7eae4","claim":"Jefferson Capital, Inc. / DE reported first quarter 2026 results: revenue $176.4 million, net income $37.6 million, EPS $0.61.","evidence_excerpt":"resources.” ​ ​ First Quarter 2026 Highlights (vs. First Quarter 2025) ● Record collections grew 19% to $309.9 million ● ERC rose 18% to $3.4 billion ● Record revenue up 14% to $176.4 million ● Sector-leading Cash Efficiency Ratio of 73.0% ● Leverage ratio* improved to 1.79x as compared to 2.17x ● Pre-tax Income of $51.1 million with Net Income of $37.6 million and","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/2046042/000110465926061149/0001104659-26-061149-index.htm","confidence":1.0,"family_label":"Earnings Releases","details":[{"label":"Period","value":"first quarter 2026"},{"label":"Revenue","value":"$176.4 million"},{"label":"Net income","value":"$37.6 million"},{"label":"EPS","value":"$0.61"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}