{"schema_version":"secwatch.filing_event.v1","accession":"0001258602-25-000062","form_type":"8-K","ticker":"NNI","cik":"0001258602","company_name":"NELNET INC","filed_at":"2025-11-06T23:59:59+00:00","discovered_at":"2026-05-14T18:02:38.993707+00:00","generated_at":"2026-05-16T23:23:30.243102+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 Q3 GAAP EPS $2.94 vs $0.07 YoY; adjusted $2.95; one-time items boost","bullets":["GAAP net income $106.7M ($2.94/sh) vs $2.4M ($0.07/share) YoY; adjusted net income $107.3M ($2.95/sh) vs $12.4M ($0.34/sh).","Includes $32.9M non-recurring govt contract revenue, $30.2M venture capital gain, $28.9M loan-loss reversal on loan sale.","Loan Servicing & Systems rev $151.1M (+40% YoY); net income $35.2M vs loss $3.5M; servicing $508.7B for 14.2M borrowers.","Agreed to acquire Finastra's Canadian student loan servicing for ~$93M cash; expected close Q1 2026.","Dividend raised to $0.33/sh (payable Dec 15, record Dec 1); repurchased 217,850 shares for $27.3M in Q3."],"urls":{"canonical":"https://secwatch.observer/filing/0001258602-25-000062","json":"https://secwatch.observer/filing/0001258602-25-000062.json","markdown":"https://secwatch.observer/filing/0001258602-25-000062.md","text":"https://secwatch.observer/filing/0001258602-25-000062.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1258602/000125860225000062/0001258602-25-000062-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1258602/000125860225000062/nni-20251106.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T23:23:30.243102+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"}