{"schema_version":"secwatch.filing_event.v1","accession":"0001258602-23-000061","form_type":"8-K","ticker":"NNI","cik":"0001258602","company_name":"NELNET INC","filed_at":"2023-08-07T23:59:59+00:00","discovered_at":"2026-05-14T18:03:33.375563+00:00","generated_at":"2026-06-12T03:48:10.388300+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Nelnet Q2 GAAP EPS $0.75 vs $2.26 YoY; debt redemption charge $0.53/share","bullets":["GAAP net income $28.3M ($0.75/share) vs $85.1M ($2.26); adjusted EPS $0.71 vs $1.44.","Early debt redemption caused $25.9M non-cash expense ($0.53/share after tax).","AGM core loan spread fell to 1.06% from 1.61%; floor income dropped to $0.5M from $22M.","Education Technology revenue $109.9M (+21% YoY); Loan Servicing revenue $122M (flat).","Won USDS contract from Dept of Education; quarterly dividend maintained at $0.26/share."],"urls":{"canonical":"https://secwatch.observer/filing/0001258602-23-000061","json":"https://secwatch.observer/filing/0001258602-23-000061.json","markdown":"https://secwatch.observer/filing/0001258602-23-000061.md","text":"https://secwatch.observer/filing/0001258602-23-000061.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1258602/000125860223000061/0001258602-23-000061-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1258602/000125860223000061/nni-20230807.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-12T03:48:10.388300+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":"711f17a4b629068d2dce4d3c5301d496e53277ea","claim":"NELNET INC reported the quarter ended June 30, 2023 results: net income $28.3 million, or $0.75 per share.","evidence_excerpt":"Nelnet Reports Second Quarter 2023 Results LINCOLN, Neb., August 7, 2023 - Nelnet (NYSE: NNI) today reported GAAP net income of $28.3 million, or $0.75 per share, for the second quarter of 2023","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1258602/000125860223000061/0001258602-23-000061-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the quarter ended June 30, 2023"},{"label":"Net income","value":"$28.3 million, or $0.75 per share"},{"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"}