{"schema_version":"secwatch.filing_event.v1","accession":"0001258602-24-000023","form_type":"8-K","ticker":"NNI","cik":"0001258602","company_name":"NELNET INC","filed_at":"2024-02-27T23:59:59+00:00","discovered_at":"2026-05-14T18:03:23.625235+00:00","generated_at":"2026-06-05T10:48:00.453612+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 Q4 GAAP net loss $8.6M ($0.23/share) on renewable charges","bullets":["GAAP net loss $8.6M vs net income $30.8M YoY; non-GAAP net loss $1.3M ($0.04/share).","Nelnet Renewable Energy division incurred $40.3M after-tax losses including $20.6M impairment.","Education Technology Services revenue $106.1M (+8% YoY) and net income $10.1M (+74%).","AGM net interest income fell to $35.6M from $58.5M; loan portfolio averaged $12.5B.","Operating cash flow $433M in 2023; fee-based businesses now majority of net income."],"urls":{"canonical":"https://secwatch.observer/filing/0001258602-24-000023","json":"https://secwatch.observer/filing/0001258602-24-000023.json","markdown":"https://secwatch.observer/filing/0001258602-24-000023.md","text":"https://secwatch.observer/filing/0001258602-24-000023.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1258602/000125860224000023/0001258602-24-000023-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1258602/000125860224000023/nni-20240227.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-05T10:48:00.453612+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":"66411e61bd1f6c68944eb474b791eed40ae5b111","claim":"NELNET INC reported the year ended December 31, 2023 results: net income GAAP net income of $91.5 million, EPS $2.45 per share.","evidence_excerpt":"GAAP net income for the year ended December 31, 2023 was $91.5 million, or $2.45 per share","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1258602/000125860224000023/0001258602-24-000023-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the year ended December 31, 2023"},{"label":"Net income","value":"GAAP net income of $91.5 million"},{"label":"EPS","value":"$2.45 per share"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"d9f712a325de17a1417c926c74ee20998d982094","claim":"NELNET INC reported the fourth quarter of 2023 results: net income GAAP net loss of $8.6 million, EPS $0.23 per share.","evidence_excerpt":"Nelnet (NYSE: NNI) today reported a GAAP net loss of $8.6 million, or $0.23 per share, for the fourth quarter of 2023","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1258602/000125860224000023/0001258602-24-000023-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the fourth quarter of 2023"},{"label":"Net income","value":"GAAP net loss of $8.6 million"},{"label":"EPS","value":"$0.23 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"}