Jefferson Capital, Inc. / DE (JCAP) financial statements: income statement, balance sheet and cash flow
Jefferson Capital, Inc. / DE's income statement, balance sheet and cash flow statement as filed with the SEC (10-K and 10-Q), with the latest fiscal years and quarters. In its latest fiscal year (Dec 31, 2025 · FY), Jefferson Capital, Inc. / DE reported revenue of $613.3M and net income of $188.0M.
Income statement
Jefferson Capital, Inc. / DE income statement, fiscal years
Line item
Dec 31, 2025 · FY
Total portfolio income
$560.4M
Changes in recoveries
$6.0M
Total portfolio revenue
$566.4M
Credit card revenue
$7.2M
Servicing revenue
$39.7M
Total Revenues
$613.3M
Provision for credit losses
$2.4M
Salaries and benefits
$64.6M
Servicing expenses
$187.2M
Depreciation and amortization
$5.3M
Professional fees
$18.6M
Other selling, general and administrative
$18.8M
Total Operating Expenses
$294.4M
Net Operating Income
$316.5M
Interest expense
($105.8M)
Foreign exchange and other income (expense)
$7.7M
Total other expense
($98.1M)
Income Before Income Taxes
$218.4M
Provision for income taxes
($30.5M)
Net income
$188.0M
Net Income attributable to Jefferson Capital, Inc.
$188.0M
Foreign currency translation gain / (loss)
$18.6M
Comprehensive Income
$206.6M
Earnings per share, Basic (in dollars per share)
$5.64
Earnings per share, Diluted (in dollars per share)
$5.64
Weighted average common shares outstanding, Basic (in shares)
30.0M
Weighted average common shares outstanding, Diluted (in shares)
30.0M
Jefferson Capital, Inc. / DE income statement, quarters
Line item
Jun 30, 2026 · Q2
Mar 31, 2026 · Q1
Sep 30, 2025 · Q3
Jun 30, 2025 · Q2
Total portfolio income
$156.3M
$157.6M
$139.2M
$138.9M
Changes in recoveries
$9.0M
$7.1M
$494.0K
$1.6M
Total portfolio revenue
$165.3M
$164.7M
$139.7M
$140.4M
Credit card revenue
$1.6M
$1.7M
$1.8M
$1.8M
Servicing revenue
$10.7M
$10.0M
$9.4M
$10.5M
Total Revenues
$177.5M
$176.4M
$150.8M
$152.7M
Provision for credit losses
$757.0K
$624.0K
$569.0K
$560.0K
Salaries and benefits
$21.9M
$22.4M
$23.3M
$6.3M
Servicing expenses
$64.8M
$65.6M
$47.6M
$43.5M
Depreciation and amortization
$844.0K
$872.0K
$1.4M
$1.3M
Professional fees
$3.1M
$2.3M
$3.7M
$9.4M
Other selling, general and administrative
$4.8M
$4.5M
$4.2M
$5.0M
Total Operating Expenses
$95.3M
$95.6M
$80.2M
$65.5M
Net Operating Income
$81.4M
$80.2M
$70.0M
$86.6M
Interest expense
($30.4M)
($30.6M)
($26.5M)
($25.8M)
Foreign exchange and other income (expense)
$2.3M
$1.4M
$1.9M
$1.1M
Total other expense
($28.1M)
($29.1M)
($24.5M)
($24.7M)
Income Before Income Taxes
$53.3M
$51.1M
$45.5M
$61.9M
Provision for income taxes
($12.0M)
($13.4M)
($7.2M)
($14.3M)
Net Income
$41.3M
$37.6M
$38.4M
$47.7M
Foreign currency translation gain / (loss)
($1.5M)
($5.7M)
($5.0M)
$14.4M
Comprehensive Income
$39.8M
$31.9M
$33.3M
$62.1M
Basic (in dollars per share)
$0.67
$0.61
$0.59
$18.61
Diluted (in dollars per share)
$0.67
$0.61
$0.59
$16.76
Basic (in shares)
55.5M
55.6M
58.3M
2.6M
Diluted (in shares)
55.5M
55.6M
58.3M
2.8M
Balance sheet
Jefferson Capital, Inc. / DE balance sheet, fiscal years
Line item
Dec 31, 2025 · FY
Cash and cash equivalents
$23.2M
Restricted cash
$24.3M
Accounts receivable
$12.2M
Other assets
$16.3M
Receivables, net
$1.9B
Property, plant and equipment, net
$1.7M
Other intangible assets, net
$6.5M
Goodwill
$58.0M
Total Assets
$2.1B
Accounts payable and accrued expenses
$95.2M
Other liabilities
$4.2M
Current tax liabilities
$855.0K
Deferred tax liabilities
$102.0M
Notes payable, net
$1.4B
Total Liabilities
$1.6B
Common Stock par value $0.0001 per share; 330,000,000 shares and 0 shares authorized as of December 31, 2025 and December 31, 2024 and 58,298,923 and 0 shares issued and outstanding as of December 31, 2025 and December 31, 2024
$6000.00
Additional paid-in capital
($49.5M)
Retained earnings
$522.6M
Accumulated other comprehensive income (loss)
$3.0M
Total stockholder's equity
$476.1M
Total Liabilities and Stockholder's Equity
$2.1B
Jefferson Capital, Inc. / DE balance sheet, quarters
Line item
Jun 30, 2026
Mar 31, 2026
Sep 30, 2025
Jun 30, 2025
Cash and cash equivalents
$20.4M
$26.2M
$42.3M
$51.7M
Restricted cash
$5.6M
$19.4M
$3.8M
$3.8M
Accounts receivable
$16.9M
$15.1M
$17.3M
$20.4M
Other assets
$14.3M
$13.9M
$15.5M
$9.2M
Receivables, net
$2.0B
$1.9B
$1.7B
$1.6B
Property, plant and equipment, net
$1.7M
$1.5M
$1.9M
$2.3M
Other intangible assets, net
$5.2M
$5.9M
$7.3M
$8.2M
Goodwill
$57.8M
$57.9M
$57.9M
$58.0M
Total Assets
$2.1B
$2.1B
$1.8B
$1.8B
Accounts payable and accrued expenses
$73.3M
$89.9M
$78.3M
$76.4M
Other liabilities
$3.8M
$3.9M
$4.6M
$4.9M
Current tax liabilities
$1.1M
$933.0K
$1.2M
—
Deferred tax liabilities
$123.7M
$113.2M
$98.9M
$94.1M
Notes payable, net
$1.4B
$1.4B
$1.2B
$1.2B
Total Liabilities
$1.6B
$1.6B
$1.4B
$1.4B
Common Stock par value $0.0001 per share; 330,000,000 shares authorized as of June 30, 2026 and December 31, 2025 and 57,435,586 and 58,298,923 shares issued and outstanding as of June 30, 2026 and December 31, 2025
$6000.00
$6000.00
$6000.00
$6000.00
Additional paid-in capital
($32.7M)
($41.0M)
($60.7M)
($69.5M)
Retained earnings
$513.1M
$486.5M
$500.4M
$477.6M
Accumulated other comprehensive income (loss)
($4.2M)
($2.7M)
($2.3M)
$2.7M
Total stockholders' equity
$476.2M
$442.9M
$437.4M
$410.8M
Total Liabilities and Stockholders' Equity
$2.1B
$2.1B
$1.8B
$1.8B
Cash flow statement
Jefferson Capital, Inc. / DE cash flow statement, fiscal years
Line item
Dec 31, 2025 · FY
Net income
$188.0M
Depreciation and amortization
$5.3M
Amortization of debt issuance costs
$6.2M
Provision for credit losses
$2.4M
Stock-based compensation
$17.2M
Deferred income tax
$21.5M
Other assets
($1.8M)
Accounts receivable
$4.6M
Accounts payable and accrued expenses
$25.5M
Net cash provided by operating activities
$268.8M
Purchases of receivables, net
($858.8M)
Collections applied to receivables
$457.9M
Acquisition, net of cash acquired
$0
Purchases of property and equipment, net
($1.1M)
Net cash used in investing activities
($401.9M)
Proceeds from notes payable
$1.2B
Payments on notes payable
($969.3M)
Payment of debt issuance costs
($15.3M)
Dividends paid to stockholders
($63.5M)
Proceeds from issuance of common stock
$10.0M
Net cash (used in) / provided by financing activities
$149.7M
Exchange rate effects on cash balances held in foreign currencies
($7.3M)
Net (decrease) increase in cash and cash equivalents and restricted cash
$9.3M
Cash and cash equivalents and restricted cash, beginning of period
$38.2M
Cash and cash equivalents and restricted cash, end of period
$47.6M
Interest paid
$95.5M
Income taxes paid
$8.4M
New leases assumed
$566.0K
Deferred tax liability recognized in connection with reorganization
$79.5M
Jefferson Capital, Inc. / DE cash flow statement, quarters
Line item
Jun 30, 2026 · YTD
Mar 31, 2026 · Q1
Sep 30, 2025 · YTD
Jun 30, 2025 · YTD
Net income
$78.9M
$37.6M
$150.2M
$111.9M
Depreciation and amortization
$1.7M
$872.0K
$4.2M
$2.9M
Amortization of debt issuance costs
$3.3M
$1.6M
$4.0M
$2.5M
Provision for credit losses
$1.4M
$624.0K
$1.7M
$1.1M
Change in Recoveries
($16.1M)
—
—
—
Stock-based compensation
$16.9M
$8.5M
$8.8M
—
Deferred income tax
$21.9M
$11.3M
$17.3M
$12.4M
Other assets
$2.0M
$2.2M
($1.2M)
$645.0K
Accounts receivable
($4.7M)
($3.0M)
($355.0K)
($3.2M)
Accounts payable and accrued expenses
($22.4M)
($20.2M)
$9.0M
$5.8M
Net cash provided by operating activities
$82.9M
$39.6M
$193.6M
$130.6M
Purchases of receivables, net
($313.8M)
($155.2M)
($471.6M)
($313.6M)
Collections applied to receivables
$308.4M
$151.1M
$350.7M
$247.2M
Purchases of property and equipment, net
($531.0K)
$0
($645.0K)
($539.0K)
Net cash used in investing activities
($6.0M)
($4.0M)
($121.5M)
($66.9M)
Proceeds from notes payable
$412.5M
$313.1M
$681.8M
$681.8M
Payments on notes payable
($417.8M)
($290.2M)
($694.9M)
($694.9M)
Payment of debt issuance costs
($935.0K)
$0
($8.0M)
($7.6M)
Repurchase of common stock
($58.9M)
($58.9M)
—
—
Dividends paid to stockholders
($29.6M)
$0
($47.9M)
($32.4M)
Proceeds from issuance of common stock
$0
—
$10.0M
$10.0M
Net used in financing activities
($94.8M)
($36.0M)
($59.0M)
($43.1M)
Exchange rate effects on cash balances held in foreign currencies
($3.6M)
($1.6M)
($5.3M)
($3.3M)
Net decrease in cash and cash equivalents and restricted cash
($21.5M)
($1.9M)
$7.8M
$17.3M
Cash and cash equivalents and restricted cash, beginning of period
$47.6M
$47.6M
$38.2M
$38.2M
Cash and cash equivalents and restricted cash, end of period
$26.0M
$45.6M
$46.1M
$55.5M
Interest paid
$57.6M
$28.9M
$73.2M
$43.5M
Income taxes paid
$4.3M
$2.3M
$6.8M
$4.7M
New leases assumed
$45.0K
$0
$321.0K
$321.0K
Deferred tax liability recognized in connection with reorganization