Stocks/NNI

NNI

Nelnet, Inc.
Financial Services·Financial - Credit Services
$130.57
$4.7B market cap
Claude Rating
4/10UNDERWEIGHT
Revenue
$2.1B
Free Cash Flow
$240.4M
Rev Growth
+12.7%
FCF Margin
11.3%
P/FCF
19.5x
EV/FCF
51.0x
Fwd EV/EBITDA
24.2x
Fair Value
$100.00
Upside
-23.4%

Nelnet, Inc. engages in loan servicing, communications, education technology, services, and payment processing businesses worldwide. The Loan Servicing and Systems segment provides loan conversion, application processing, borrower updates, customer service, payment processing, due diligence procedures, funds management reconciliation, and claim processing services. This segment also provides student loan servicing software; business process outsourcing services specialized in contact center mana

2-Year Price History

$128.95+30.3%
$100$110$120$130$140volJun 24Oct 24Jan 25May 25Sep 25Jan 26May 26

Quarterly Financials & Projections

Quarterly Waterfall ($ M)
PeriodRevEBITDAOpInNIOCFFCFCapExCashDebtSharesROICIntCovEV/EBITDA
Est2027-Q4505.0123.7--60.6--55.6-7.6625.0----------
Est2027-Q3490.0122.5--61.3--63.7-8.8569.4----------
Est2027-Q2500.0132.5--70.0--67.5-7.5505.7----------
Est2027-Q1485.0123.7--63.1--67.9-7.3438.2----------
Est2026-Q4495.0123.8--59.4--49.5-7.4370.3----------
Est2026-Q3480.0124.8--64.8--67.2-8.6320.8----------
Est2026-Q2490.0134.8--73.5--63.7-7.4253.6----------
Est2026-Q1475.0123.5--66.5--71.3-7.1189.9----------
Act2026-Q1525.5194.4207.371.173.161.6-11.6118.77,69936.18.3%1.8x15.6x
Act2025-Q4504.0174.0194.557.80.00.0-0.02,6447,80236.38.2%1.5x13.5x
Act2025-Q3494.6152.3136.5106.7112.4100.8-11.71,3737,82336.34.4%1.3x16.6x
Act2025-Q2612.8266.7237.4181.581.878.1-3.71,3077,90436.57.8%2.0x19.9x
Act2025-Q1466.1129.3106.182.691.287.8-3.41,2558,65636.53.3%1.0x31.1x
Act2024-Q4434.2105.078.463.2180.5197.9-17.41,1788,31036.52.7%0.7x31.0x
Act2024-Q3434.834.2-2.22.4137.0132.6-4.41,1468,93836.4-0.1%0.2x49.1x
Act2024-Q2454.794.158.445.1133.4122.8-10.61,0359,56836.51.6%0.5x42.0x
Act2024-Q1516.9127.993.973.4211.6188.3-23.21,16210,58337.22.4%0.7x45.8x
Act2023-Q4429.4-22.9-39.6-8.679.758.2-21.51,10611,82837.4-0.9%-0.1x65.3x
Act2023-Q3480.985.250.144.4154.2138.9-15.41,24712,44837.51.2%0.4x44.5x
Act2023-Q2458.686.827.427.476.163.3-12.81,17013,07037.50.5%0.4x36.9x
Act2023-Q1475.165.531.326.5122.898.4-24.41,25813,43837.30.6%0.3x32.8x
Act2022-Q4473.396.033.430.827.212.2-15.01,50714,63737.30.7%0.5x23.5x
Act2022-Q3473.1166.6127.1104.8173.2162.9-10.31,44115,04337.42.5%1.3x--
Act2022-Q2394.3146.1108.485.1208.4190.0-18.41,42316,11537.71.9%2.0x--
Act2022-Q1494.1276.9240.6186.7275.4259.6-15.81,10116,73738.04.2%5.8x--
Historical Valuation

Multiples vs the company's own history — cheap or rich relative to itself? Historical fiscal years, then TTM, then forward projections (E). Forward rows hold today's price against projected earnings, so the multiple compresses if the company grows into it.

YearPriceRev GrEBITDA %EBITDAEV/EBITDAEV/FCFP/EP/S
202287.6137.4%68623.5×25.8×7.3×1.6×
202386.17+0.5%11.6%21565.3×39.1×36.7×1.8×
2024105.49-0.2%19.6%36131.0×17.4×22.0×2.2×
2025132.63+12.9%34.8%72213.5×36.6×10.7×2.2×
TTM130.57+19.4%36.9%7870.0×0.0×0.0×0.0×
2026E130.57-9.2%0.3%50.0×0.0×0.0×0.0×
2027E130.57+2.1%0.3%50.0×0.0×0.0×0.0×

EBITDA in reporting-currency $M. Historical multiples use year-end market cap (split-adjusted price history); TTM & forward years use today's.

AI Analysis

LLM Evaluations

Claude4/10UNDERWEIGHTFV: $100.00

Nelnet is a complex financial holding company in the midst of a difficult strategic transition. The legacy FFELP portfolio is in structural runoff, removing a historically stable (if low-margin) earnings base. Management is pivoting into consumer credit (BNPL via Klarna), education technology, and solar — each carrying distinct risks. The Q2 2025 results were flattered by $175M in non-recurring ALLO gains, and the aggressive reduction in consumer loan loss allowances (from 11.1% to 3.9%) artificially boosted earnings. The solar segment is being wound down after a $57.5M loss. While the balance sheet is deleveraging and interest costs are declining, the 1.45x interest coverage ratio remains uncomfortably thin. At ~$130/share with a $4.7B market cap and $9.9B EV, the stock prices in a successful transition that is far from certain. The BNPL expansion introduces subprime credit risk at a potentially inopportune time, regulatory risks are elevated with halted federal oversight, and customer sentiment is terrible. There are better risk-adjusted opportunities elsewhere.

Catalyst Successful scaling of the Klarna BNPL partnership with controlled credit losses, further ALLO monetization events (carrying value is $0 on remaining 27% stake), and continued balance sheet deleveraging reducing interest expense could drive upside.
Risk Consumer credit losses in the BNPL portfolio accelerating in a downturn, combined with potential retroactive regulatory action from the GAO-flagged oversight gap in federal loan servicing, could create a dual earnings and reputational hit.
Trend
DETERIORATING
Mgmt
6/10
Quarter
4/10
Exp. Move
-5.0%

Valuation & Metrics

Market Stats

Price$130.57
Market Cap$4.7B
Enterprise Value$12.3B
P/S Ratio2.2x
P/FCF19.5x
EV/FCF51.0x
FCF Margin (TTM)11.3%
FCF Yield5.1%
Dividend Yield (TTM)1.2%
Annual Dilution-1.1%
CurrencyUSD

TTM Financial Snapshot

Revenue$2.1B
Net Income$417.0M
Free Cash Flow$240.4M

Revenue Growth (YoY)+12.7%
EBITDA Margin36.8%
Net Margin19.5%
FCF Margin11.3%
CapEx % of Revenue1.3%
SBC % of Revenue0.0%
ROIC7.1%
WC Change % Rev-865.1%
Interest Coverage1.6x

DCF Fair Value Estimate

$5.82
-95.5% upside
Fair Enterprise Value$2.1B
− Net Debt$7.6B
= Fair Equity$210M
Revenue Growth2.1% → 2.0%
FCF Margin11.3% → 12.0%
Discount Rate15.0%
Terminal EV/FCF10.0x

Forward Outlook & Risk

Short Interest

Short % of Float1.5%
Short Shares0.3M
Days to Cover2.6
Change (vs Prior)+9.0%
Short % Float History
1.50%+0.20pp
1.0%1.2%1.4%1.6%04-3007-1509-1511-1401-1504-30

Options

Call IV (ATM)16%
Put IV (ATM)25%
ATM Spread4.7%
Call $OI (near money)$31K
Put $OI (near money)$1K
ATM ExpiryJuly 17, 2026 (56D)
ATM Strike$130.0
Major Expirations3
Near-money chain · July 17, 2026
StrikeCall Bid/AskCall OIPut Bid/AskPut OI
$115.00$10.00/$19.700--/$4.800
$120.00$5.00/$15.000--/$4.800
$125.00$1.10/$11.0010$0.10/$10.000
$130.00$0.05/$6.1015$0.10/$10.000
$135.00$0.10/$10.000$2.30/$12.000
Snapshot: 2026-05-22

Forward Projections & Estimates

NTM Revenue Growth-9.2%
Forward FCF Margin13.0%
Forward EBITDA Margin26.1%
Forward P/FCF18.6x
Forward EV/FCF48.8x
Forward Int. Coverage1.2x
Model Risk Score7/10
Bankruptcy Odds3%
Est. Borrow Rate6.5%
Terminal EV/FCF10.0x
LT Growth2.0%
LT FCF Margin12.0%

Employees

Headcount6,739
Revenue / Employee$317,085
Gross Profit / Employee$256,235
2022: 0 → 2023: 350 → 2024: 220 → 2025: 220

Institutional Ownership

Headline & net flow

NET BUYING

In Q1 2026 so far (quarter still filing), institutions are net buyers — bought 3.0% of float, sold 1.5%.

Net flow · Q1 2026still filing
+1.6% of float (net)
Bought 3.0% · Sold 1.5%
214 filers reported (last quarter: 219)

Ownership composition

Active
17.9%(+2.8% YoY)
197 filers
hedge / family / endowment
Retail funds
Fidelity, Schwab, 401(k)
Passive
13.9%(+0.5% YoY)
11 filers
Vanguard, iShares, SPDR
Market makers
0.4%(+0.2% YoY)
7 filers
Citadel, Susquehanna
Insiders
19.1%
Form 4 — latest per insider
0%25%50%75%100%2022-062023-032023-122024-092025-062026-03
ActiveRetail fundsPassiveMarket makersRetail direct

Top holders

Fund$ valueCost basisΔ QoQΔ YoYα lifeFund AUM
DIMENSIONAL FUND ADVISORS LPPassive$238M$85.93−$163K−$18.1M-0.4%$480.92B
MAGNOLIA GROUP, LLC$215M$81.36+$0−$29.8M-4.3%$538M
FARMERS & MERCHANTS INVESTMENTS INC$153M$102.70+$0−$2.6M-0.2%$3.60B
BlackRock, Inc.Passive$126M$112.35+$6.8M−$21.9M-0.2%$5.69T
VANGUARD PORTFOLIO MANAGEMENT LLCPassive$87.6M$128.96+$87.6M+$87.6M$1.91T
VANGUARD CAPITAL MANAGEMENT LLCPassive$74.5M$128.96+$74.5M+$74.5M$4.04T
GEODE CAPITAL MANAGEMENT, LLCPassive$44.7M$104.72+$4.1M−$4.6M+2.3%$1.61T
AMERICAN CENTURY COMPANIES INC$43.3M$119.41+$9.2M+$27.7M+0.7%$193.48B
STATE STREET CORPPassive$40.6M$99.90+$2.2M−$4.7M-0.2%$2.89T
GENERAL AMERICAN INVESTORS CO INC$30.2M$81.36−$1.2M−$1.2M+1.4%$1.51B
QVT Financial LP$29.8M$84.69+$226K+$226K+1.9%$1.26B
Empyrean Capital Partners, LP$29.8M$88.18+$0+$29.8M+3.3%$2.82B
Bragg Financial Advisors, Inc$29.2M$123.19+$1.8M+$29.2M-0.1%$3.16B
NORTHERN TRUST CORPPassive$22.4M$112.68+$1.6M−$5.4M-0.2%$755.34B
CHARLES SCHWAB INVESTMENT MANAGEMENT INC$20.9M$99.70+$944K−$4.5M+0.7%$645.81B
JPMORGAN CHASE & CO$17.3M$95.85−$6.1M+$163K-0.2%$1.47T
Qube Research & Technologies Ltd$14.0M$103.99+$4.1M+$6.5M+0.3%$70.36B
BAR HARBOR WEALTH MANAGEMENT$14.0M$83.26−$195K−$67K-0.0%$1.71B
Sycale Advisors (NY) LLC$13.0M$87.92−$6.7M−$15.8M-2.1%$198M
VANGUARD FIDUCIARY TRUST COPassive$11.4M$128.96+$11.4M+$11.4M$395.83B
Cost basis is a volume-weighted estimate from accumulation periods within our 13F history; holders who built their position before our window started will show a stale basis. % above the cost basis is the unrealized gain at the current price.

Trading behavior

Smart-money alpha (lifetime, %/qtr)BULLISH
Holders
-0.46%
avg per quarter
Holders (ex-self)
-0.93%
excl. this stock
Buyers (this Q)
+0.19%
102 buyers · $0.24B in
Sellers (this Q)
-0.94%
61 sellers · $0.06B out
alpha coverage: 88% of $ has a lifetime-alpha record
Holder behavior (holder profile)source: holder
On big dips (−10%+)
+1.1%
how holders react when this stock falls
On quiet Qs
-1.9%
−10% to +10% baseline
On rallies (+10%+)
-12.3%
how they react when this stock rises
Holders' portfolio flow this Q
-0.3%
outflows — trims may be forced
Sellers' portfolio flow this Q
+4.5%
Sellers grew AUM elsewhere — opinionated cut of this stock.

Top Holders Over Time

5-year share-count history (top 10 holders by peak, incl. exited) + price

01.2M2.5M3.7M4.9M$76$90$104$119$1332021-062022-062023-062024-062025-062026-03
hover the chart for per-quarter detailprice (right axis)
MAGNOLIA GROUP, LLC1.7MFARMERS & MERCHANTS INVESTMENTS INC1.2MEmpyrean Capital Partners, LP231KAMERICAN CENTURY COMPANIES INC336KMadison Avenue Partners, LPGENERAL AMERICAN INVESTORS CO INC234KSycale Advisors (NY) LLC100KQVT Financial LP231KBragg Financial Advisors, Inc227KSNYDER CAPITAL MANAGEMENT L P

Related Stocks

Investors who own this also own

Stocks held by the same active managers as this one, ranked by score — how much more often these appear together than random chance (1× = baseline). Excludes index ETFs and market makers; minimum 3 shared holders.

TickerNameCo-holdersScore
BRK-BBerkshire Hathaway Inc.31.93×
GOOGAlphabet Inc.31.57×

Analyst Coverage

Analyst Coverage
Analyst Ratings
3
Hold: 3Consensus: Hold
Consensus Estimates
QuarterRevenueEBITDANet IncEPSEPS Range# Analysts
2025 Q3372M119M55M$1.52$1.52 – $1.521
2025 Q4382M122M59M$1.63$1.63 – $1.631
2026 Q1444M142M96M$2.66$2.66 – $2.661
2026 Q2422M135M83M$2.31$2.31 – $2.311
2026 Q3434M139M80M$2.23$2.23 – $2.231
2026 Q4415M133M75M$2.08$2.08 – $2.081
2027 Q1463M148M99M$2.74$2.74 – $2.741
2027 Q2442M142M92M$2.56$2.56 – $2.561
2027 Q3454M146M83M$2.30$2.30 – $2.301
2027 Q4434M139M79M$2.20$2.20 – $2.201

Corporate

Executive Compensation (2023-2025)

Direct Pay$47.4M
Incentive & Other$2.3M
Total Compensation$49.7M
% of Revenue0.9%

Insider Trading (last 12mo)

Open-market only (Form 4 P-Purchase + S-Sale). Excludes grants, option exercises, tax withholding, gifts.
Officers & directors
Buys ($, 12mo)
$0
0 txns · 0 insiders · 0 sh
Sells ($, 12mo)
$1.11M
2 txns · 2 insiders · 8,596 sh
Major holders (≥10% beneficial owners)
Buys ($, 12mo)
$0
0 txns · 0 insiders · 0 sh
Sells ($, 12mo)
$5.00M
1 txn · 1 insider · 41,929 sh
Recent transactions
DateSideInsiderTitleSharesPriceDollarsOwned $
2025-12-09SELLVan Deun Jona Mdirector400$128.95$52K$91K
2025-09-05SELLHENNING THOMAS EDWARDdirector8,196$128.87$1.06M$0
2025-08-25SELLButterfield Shelby Jother: Former 10% Owner41,929$119.25$5.00M$61K

Order Flow (FINRA, ~3w lag)

8.2%retail-2.7pp
22.0%dark-3.8pp
week of 2026-04-13
0%5%10%15%20%25%30%24-1125-0225-0525-0825-1126-0226-04retail (non-ATS)dark (ATS)
Off-exchange volume from FINRA. Retail = non-ATS (wholesaler PFOF + broker internalization). Dark = ATS (dark-pool crossing networks, institutional). Lit-exchange = remainder.

Revenue Breakdown

Revenue Segments

By Product (2025-Q4)
Loan Servicing And Systems Revenue$116.6M-53%
Education Technology Services And Payment Processing Services$112.3MNEW
Payment Processing$44.8M-41%
Tuition Payment Plan Services$32.2M-51%
Private Education And Consumer Loan Servicing$24.8M-35%
Software Services$11.4M+1%
Outsourced Services Revenue And Other$0.4MNEW
Other Service Offering$0.4M-76%

Filing Risk Analysis

Filing Risk Scores

Nelnet, Inc.: Data Void in Preliminary Q1 2026 Metadata

Overall Risk
2/10
Fraud
1/10
Dilution
1/10
Insolvency
1/10
Earnings Overstated
1/10
Hidden Liabilities
1/10
Legal
1/10
Audit Warnings
1/10
Hidden Upside
1/10
Contextually Acceptable
10/10

Counter-Thesis

Counter-Thesis & Recent News

📰 Recent News

Nelnet reported a year-over-year decline in Q4 2025 GAAP net income to $57.8 million ($1.60/share), down from $63.2 million ($1.73/share) in 2024. The company's solar construction business was a major drag, reporting a $57.5 million loss in 2025, leading to a strategic retreat from the residential solar market (PR Newswire, Feb 2026; Solar Builder, April 2024). Additionally, a $10 million settlement for a 2022 data breach is reaching final approval in May 2026, and a key director, Adam Peterson, resigned in March 2026 (ClassAction.org; SEC Form 8-K, March 2026).

🐻 Bear Case

The core 'Asset Generation' segment is facing a structural decline as the legacy FFELP loan portfolio run-off accelerates, with average balances dropping from $11.6B in early 2024 to $7.9B by late 2025 (Nelnet Q4 Earnings). To offset this, Nelnet is pivoting into high-risk 'Buy Now, Pay Later' (BNPL) receivables, including a $4B deal with Klarna. This shift introduces significant consumer credit risk and provision for loan losses ($32.5M in Q4 2025) just as macroeconomic conditions for subprime borrowers deteriorate (Shareholder Letter, March 2026).

🚩 Red Flags

A GAO report in March 2026 revealed that federal oversight of servicer accuracy was halted in early 2025, creating massive 'hidden' regulatory risk if systemic errors are discovered retroactively. Furthermore, major insider selling occurred in early 2026, with Shelby J. Butterfield selling approximately $5M in stock (Quiver Quantitative, Jan 2026). The company also continues to face litigation alleging systematic failure to process income-driven repayment (IDR) applications, resulting in excessive interest for borrowers (Domina Law Group).

⚔️ Competitive Threats

Nelnet faces intensifying 'allocation share' competition from MOHELA and Aidvantage (Maximus) in federal servicing, where contracts are increasingly tied to borrower satisfaction—a metric where Nelnet is struggling (Porter’s Five Forces, March 2026). In the private sector, specialized fintech lenders are eroding Nelnet's market share by offering more streamlined, digital-first lending experiences, while the overall student loan market faces contraction due to shifting federal policies and the 'One Big Beautiful Bill Act' (OBBBA) overhaul (TCNJ News, 2026).

💬 Customer Sentiment

Sentiment is overwhelmingly negative; borrowers on platforms like Reddit report being 'stuck in a loop' with Nelnet's customer service and allege the company is 'infiltrating' and closing Dept. of Ed Ombudsman cases to hide administrative errors (Reddit r/StudentLoans, Jan 2026). The CFPB received over 23,700 student loan complaints in 2025, with many citing incorrect interest accruals and failed subsidy applications during the transition to new repayment plans (CFPB Annual Report, March 2026).