JSMHIGH SIGNALFINANCIAL10-K

JSM experienced a substantial increase in interest expenses while simultaneously losing its federal education loan portfolio, fundamentally altering its business model and financial profile.

The elimination of the $30.9 billion FFELP loan portfolio from JSM's business description, combined with dramatically higher interest expenses, suggests either a major portfolio divestiture or significant financing restructuring. The company has also reduced its outstanding share count by 7 million shares, indicating active capital return despite operational challenges.

Comparing 2026-02-26 vs 2025-02-27View on EDGAR →
FINANCIAL ANALYSIS

JSM's financial performance deteriorated meaningfully, with interest expenses rising substantially while net interest income declined 18.4% and total revenue fell 15.6%. The provision for credit losses increased notably, suggesting deteriorating asset quality in the remaining loan portfolio. Despite operational headwinds, the company continued returning capital to shareholders through $111 million in share buybacks, though at a reduced pace compared to the prior year.

FINANCIAL STATEMENT CHANGES
Interest Expense
P&L
+69.2%
$2.1B$3.6B

Interest expense surged 69.2% — significant debt increase or rising rates materially impacting earnings.

Provision for Credit Losses
P&L
+55.7%
$79.0M$123.0M

Credit loss provisions surged 55.7% — management flagging significant deterioration in loan quality ahead.

Share Buybacks
Cash Flow
-38%
$179.0M$111.0M

Buyback activity reduced 38% — capital being redeployed elsewhere or cash conservation underway.

Net Interest Income
P&L
-18.4%
$3.8B$3.1B

Net interest income declined 18.4% — margin compression from rate changes or funding cost increases.

Revenue
P&L
-15.6%
$321.0M$271.0M

Revenue softened 15.6% — monitor whether this is cyclical or structural.

Cash & Equivalents
Balance Sheet
-11.8%
$722.0M$637.0M

Cash decreased 11.8% — monitor burn rate and upcoming capital needs.

LANGUAGE CHANGES
NEW — 2026-02-26
PRIOR — 2025-02-27
ADDED
As of January 31, 2026, there were 95,089,668 shares of common stock outstanding.
In addition to Core Earnings, we present the following other non-GAAP financial measures: Tangible Equity, Adjusted Tangible Equity Ratio, and Allowance for Loan Losses Excluding Expected Future Recoveries on Previously Fully Charged-off Loans.
4 Business Overview and Fundamenta ls of Our Business Navient (Nasdaq: NAVI) creates long-term value for customers and investors with responsible lending, flexible refinancing, trusted servicing oversight, and decades of education finance and portfolio management expertise.
Through our Earnest brand's business, we help customers confidently achieve financial success through digital financial services.
Our employees thrive in a culture of belonging, where they are supported and proud to deliver meaningful outcomes.
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REMOVED
As of January 31, 2025, there were 102,276,303 shares of common stock outstanding.
In addition to Core Earnings, we present the following other non-GAAP financial measures: Tangible Equity, Adjusted Tangible Equity Ratio, Earnings before Interest, Taxes, Depreciation and Amortization Expense (EBITDA) (for the Business Processing segment), and Allowance for Loan Losses Excluding Expected Future Recoveries on Previously Fully Charged-off Loans.
4 Business Overview and Fundamenta ls of Our Business Navient (Nasdaq: NAVI) provides technology-enabled education finance solutions that help millions of people achieve success.
Our customer-focused, data-driven services deliver exceptional results for clients.
With a focus on data-driven insights, service, compliance and innovative support, Navient s business consists of: Federal Education Loans We own and manage a portfolio of $30.9 billion of federally guaranteed Federal Family Education Loan Program (FFELP) Loans.
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