{"schema_version":"secwatch.filing_event.v1","accession":"0001258602-24-000057","form_type":"8-K","ticker":"NNI","cik":"0001258602","company_name":"NELNET INC","filed_at":"2024-11-07T23:59:59+00:00","discovered_at":"2026-05-14T18:03:07.919953+00:00","generated_at":"2026-05-30T03:19:39.214701+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 Q3 GAAP net income falls to $2.4M ($0.07/sh) from $44.4M; adjusted EPS $0.34 vs $1.12","bullets":["Non-cash provision expense of $29.0M on loan securitizations; $5.6M debt redemption charge; $11.2M solar losses; $8.8M legacy solar project losses.","AGM loan net interest income $38.4M (down from $51.5M) on FFELP portfolio runoff; average loans $9.8B vs $13.2B.","Loan Servicing revenue $108.2M (vs $127.9M); net loss $3.5M vs income $18.6M due to USDS contract transition.","Education Technology revenue $118.2M (up from $113.8M); net income $20.4M vs $16.8M.","Board declared Q4 dividend of $0.28/share, payable Dec 16 to holders of record Dec 2."],"urls":{"canonical":"https://secwatch.observer/filing/0001258602-24-000057","json":"https://secwatch.observer/filing/0001258602-24-000057.json","markdown":"https://secwatch.observer/filing/0001258602-24-000057.md","text":"https://secwatch.observer/filing/0001258602-24-000057.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1258602/000125860224000057/0001258602-24-000057-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1258602/000125860224000057/nni-20241107.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T03:19:39.214701+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}