{"schema_version":"secwatch.filing_event.v1","accession":"0001258602-26-000041","form_type":"8-K","ticker":"NNI","cik":"0001258602","company_name":"NELNET INC","filed_at":"2026-08-06T20:17:27+00:00","discovered_at":"2026-08-06T20:19:00.277954+00:00","generated_at":"2026-08-06T20:20:30.833173+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Nelnet Q2 GAAP net income $66.7M vs $181.5M; prior year included $175M ALLO gain","bullets":["GAAP net income $66.7M ($1.85/sh) vs $181.5M ($4.97/sh) in Q2 2025; prior year included $175M gain from ALLO redemption.","Excluding ALLO gain, prior year net income was $48.5M ($1.32/sh); current year results improved.","AGM acquired $3.07B consumer loans in Q2, including $2.86B Pay Later receivables; consumer loan portfolio grew to $1.21B.","Loan Servicing revenue $132.2M (+9.5% YoY) driven by NDS Canada acquisition and consumer servicing growth.","Board declared Q3 dividend $0.33/sh, payable Sept 15, 2026 to holders of record Sept 1."],"urls":{"canonical":"https://secwatch.observer/filing/0001258602-26-000041","json":"https://secwatch.observer/filing/0001258602-26-000041.json","markdown":"https://secwatch.observer/filing/0001258602-26-000041.md","text":"https://secwatch.observer/filing/0001258602-26-000041.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1258602/000125860226000041/0001258602-26-000041-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1258602/000125860226000041/nni-20260806.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-08-06T20:20:30.833173+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"}