{"schema_version":"secwatch.filing_event.v1","accession":"0001258602-25-000049","form_type":"8-K","ticker":"NNI","cik":"0001258602","company_name":"NELNET INC","filed_at":"2025-08-06T23:59:59+00:00","discovered_at":"2026-05-14T18:02:43.537847+00:00","generated_at":"2026-05-17T18:57:17.097961+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Nelnet Q2 GAAP EPS $4.97 vs $1.23; ALLO gain $3.65/sh; loan servicing profit surges","bullets":["GAAP net income $181.5M ($4.97/sh) vs $45.1M ($1.23/sh) YoY; adjusted (ex-derivatives) $184.4M ($5.05/sh).","Recognized $175M pre-tax gain from partial ALLO redemption; ownership reduced from 45% to 27%.","AGM net interest income $49.9M (+39% YoY); provision for loan losses $11.1M vs negative $4.2M; acquired $143M consumer loans.","Loan Servicing revenue $120.7M (+11%); net income $15.2M vs $1.7M; servicing $516B loans for 14.5M borrowers.","Education Technology revenue $118.2M (+1%); net income $17.9M vs $19.5M; solar EPC loss $13.4M with $12.9M contract reserves."],"urls":{"canonical":"https://secwatch.observer/filing/0001258602-25-000049","json":"https://secwatch.observer/filing/0001258602-25-000049.json","markdown":"https://secwatch.observer/filing/0001258602-25-000049.md","text":"https://secwatch.observer/filing/0001258602-25-000049.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1258602/000125860225000049/0001258602-25-000049-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1258602/000125860225000049/nni-20250806.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T18:57:17.097961+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"}