NAVIHIGH SIGNALFINANCIAL10-K

NAVI suffered a dramatic swing from $131M profit to $80M loss, driven by a 69% surge in interest expense and significant portfolio changes including the apparent exit from federal education loans.

The 161% decline in net income combined with a massive increase in interest expense suggests severe margin compression and potential refinancing challenges. The removal of any mention of the $30.9 billion federal education loan portfolio indicates a major business model shift that fundamentally alters NAVI's revenue base and risk profile.

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

NAVI experienced severe financial deterioration with net income plummeting from $131M to a $80M loss while interest expense exploded 69% to $3.6B, crushing net interest margins. Credit provisions increased 56% alongside declining revenue and net interest income, while the company reduced share buybacks by 38% and saw cash positions fall 12%, indicating constrained capital allocation. The overall picture signals a company under significant financial stress with deteriorating profitability, rising funding costs, and a major business transformation that has yet to stabilize operations.

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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