JEFHIGH SIGNALFINANCIAL10-Q

Jefferies experienced a dramatic 68% decline in net income despite operating income nearly tripling, driven by a massive 106% surge in interest expenses.

The stark disconnect between surging operating income (+188%) and plummeting net income (-68%) reveals severe financial strain from ballooning interest costs that more than doubled to $1.7B. This suggests either aggressive leveraging, rising funding costs, or both, which could significantly compress margins and limit the firm's financial flexibility going forward.

Comparing 2026-04-07 vs 2025-10-09View on EDGAR →
FINANCIAL ANALYSIS

Jefferies shows concerning financial deterioration with revenue collapsing 64% to $2.9B while interest expenses exploded 106% to $1.7B, overwhelming the strong 188% increase in operating income and resulting in net income cratering 68% to $204M. The balance sheet reflects increased activity with current assets and liabilities both growing ~65%, though cash declined 15% to $12B. The overall picture signals a firm under significant financial pressure from soaring funding costs that are severely impacting profitability despite operational improvements.

FINANCIAL STATEMENT CHANGES
Share Buybacks
Cash Flow
+198%
$58.5M$174.3M

Share repurchases increased 198% — management returning capital, signals confidence in intrinsic value.

Operating Income
P&L
+187.9%
$43.0M$123.8M

Operating leverage kicking in — revenue growth outpacing cost growth, a hallmark of scaling businesses.

Interest Expense
P&L
+105.7%
$813.7M$1.7B

Interest expense surged 105.7% — significant debt increase or rising rates materially impacting earnings.

Net Income
P&L
-68%
$636.9M$203.7M

Net income declined 68% — review whether driven by operations, interest costs, or non-recurring items.

Current Assets
Balance Sheet
+66.4%
$1.3B$2.1B

Current assets grew 66.4% — improving short-term liquidity or inventory/receivables build.

Current Liabilities
Balance Sheet
+64%
$794.4M$1.3B

Current liabilities surged 64% — significant near-term obligations; verify ability to meet short-term debt.

Revenue
P&L
-63.5%
$7.9B$2.9B

Revenue declined 63.5% — significant demand weakness or market share loss warrants investigation.

Capital Expenditure
Cash Flow
-57.2%
$151.4M$64.9M

Capex reduced 57.2% — investment cycle winding down or capital discipline; may improve near-term free cash flow.

Operating Cash Flow
Cash Flow
+34.8%
-$2.7B-$1.7B

Operating cash flow surged 34.8% — exceptional cash generation, highest quality earnings signal.

Cash & Equivalents
Balance Sheet
-14.8%
$14.0B$12.0B

Cash decreased 14.8% — monitor burn rate and upcoming capital needs.

LANGUAGE CHANGES
NEW — 2026-04-07
PRIOR — 2025-10-09
ADDED
Index to Quarterly Report on Form 10-Q February 28, 2026 PART I.
Consolidated Statements of Financial Condition (Unaudited) February 28, November 30, $ in thousands, except share and per share amounts 2026 2025 Assets Cash and cash equivalents ...............................................................................................................................................................
$ 11,963,165 $ 14,043,889 Cash and securities segregated and on deposit for regulatory purposes or deposited with clearing and depository organizations .................................................................................................................................................................................
1,752,549 917,697 Financial instruments owned, at fair value (includes securities pledged of $ 18,129,409 and $ 17,419,373 ) .......................
28,079,458 27,722,739 Investments in and loans to related parties ...................................................................................................................................
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REMOVED
Index to Quarterly Report on Form 10-Q August 31, 2025 PART I.
Consolidated Statements of Financial Condition (Unaudited) $ in thousands, except share and per share amounts August 31, 2025 November 30, 2024 Assets Cash and cash equivalents ...............................................................................................................................................................
$ 11,458,472 $ 12,153,414 Cash and securities segregated and on deposit for regulatory purposes or deposited with clearing and depository organizations (includes $ 120,414 of securities at fair value at November 30, 2024) .........................................................
1,111,620 1,132,612 Financial instruments owned, at fair value (includes securities pledged of $ 18,135,984 and $ 18,441,751 ) .......................
26,117,064 24,138,274 Investments in and loans to related parties ...................................................................................................................................
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