---
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"
generated_at: "2026-05-14T21:01:27.574134+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Jefferson Capital Q1 2026: record collections $309.9M (+19% YoY), EPS $0.61, adj EPS $0.73

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: positive
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-26-061149
- JSON: https://secwatch.observer/filing/0001104659-26-061149.json
- Plain text: https://secwatch.observer/filing/0001104659-26-061149.txt

## Key facts
- Earnings Releases
  Jefferson Capital, Inc. / DE reported first quarter 2026 results: revenue $176.4 million, net income $37.6 million, EPS $0.61.
  - Period: first quarter 2026
  - Revenue: $176.4 million
  - Net income: $37.6 million
  - EPS: $0.61
  - Result: reported results
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/2046042/000110465926061149/0001104659-26-061149-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.