JSMHIGH SIGNALFINANCIAL10-K

Navient experienced a dramatic financial deterioration with net income swinging from $131M profit to $80M loss while interest expenses surged 69% and the company appears to have exited the federal education loan business.

The 161% decline in net income represents a fundamental shift in profitability, compounded by sharply rising borrowing costs that squeezed margins. The removal of language about owning $30.9 billion in federally guaranteed FFELP loans suggests a major business model transformation, likely through asset sales or wind-down of this segment.

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

Navient's financial performance collapsed across all key metrics, with the company swinging from profitability to significant losses driven by a 69% surge in interest expenses that more than offset declining revenues. Net interest income fell 18% while credit provisions increased 56%, indicating both margin compression and deteriorating asset quality. The company reduced share buybacks by 38% and saw cash decline 12%, suggesting management is conserving capital amid this period of financial stress and business transformation.

FINANCIAL STATEMENT CHANGES
Net Income
P&L
-161.1%
$131.0M-$80.0M

Net income declined 161.1% — review whether driven by operations, interest costs, or non-recurring items.

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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