{"schema_version":"secwatch.filing_event.v1","accession":"0001258602-24-000038","form_type":"8-K","ticker":"NNI","cik":"0001258602","company_name":"NELNET INC","filed_at":"2024-05-09T23:59:59+00:00","discovered_at":"2026-05-14T18:03:17.637647+00:00","generated_at":"2026-06-02T05:00:09.604214+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Nelnet Q1 GAAP EPS $1.97 vs $0.71 YoY; adj EPS $1.81; repurchases $75.3M","bullets":["GAAP net income $73.2M ($1.97/share) vs $26.5M ($0.71) in Q1 2023.","Adj net income ex-derivative $67.2M ($1.81/share) vs $54.9M ($1.47) YoY.","AGM segment net income $25.6M after tax vs loss of $0.2M; loan acquisitions $80.7M.","Education Tech & Payments revenue $143.5M (up 7.4% YoY); net income $36.2M.","YTD repurchased 817,826 shares for $75.3M at avg $92.01; dividend $0.28/share payable June 14."],"urls":{"canonical":"https://secwatch.observer/filing/0001258602-24-000038","json":"https://secwatch.observer/filing/0001258602-24-000038.json","markdown":"https://secwatch.observer/filing/0001258602-24-000038.md","text":"https://secwatch.observer/filing/0001258602-24-000038.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1258602/000125860224000038/0001258602-24-000038-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1258602/000125860224000038/nni-20240509.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T05:00:09.604214+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":"537cca1d6be3e448cfceaa7d000f45b45167e46c","claim":"NELNET INC reported the first quarter of 2024 results: net income $73.2 million, EPS $1.97 per share.","evidence_excerpt":"Nelnet (NYSE: NNI) today reported GAAP net income of $73.2 million, or $1.97 per share, for the first quarter of 2024","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1258602/000125860224000038/0001258602-24-000038-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the first quarter of 2024"},{"label":"Net income","value":"$73.2 million"},{"label":"EPS","value":"$1.97 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"}