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    JCAP
    Earnings call· Jun 2026(Q2 FY26)

    Jefferson Capital, Inc. / DE Q2 FY26 earnings call JCAP

    Aug 13, 2026 Source

    Executive summary

    Jefferson Capital Q2 FY26 — Record Deployments and Mexico Expansion

    Jefferson Capital delivered a strong Q2 FY26, marked by robust collections and record deployments, particularly in the auto finance sector. The company expanded its market presence with an entry into Mexico and strengthened its balance sheet with improved leverage and record forward flow commitments. Management remains confident in the attractive market backdrop and its differentiated operating model, despite rising operating expenses linked to increased legal channel activity.

    Highlights

    7
    • Collections increased 18% year-over-year to $301 million.

    • Deployments for the quarter were up 21% year-over-year to $152 million, with record deployments of $185 million in July.

    • Estimated Remaining Collections (ERC) grew 18% to $3.4 billion.

    • Achieved a sector-leading cash efficiency ratio of 72.2% (67.8% excluding Bluestem and Conn's portfolios).

    • Leverage ratio improved to 1.71x net debt to adjusted cash EBITDA, positioning the company for future growth.

    • Secured record forward flow commitments of $480.7 million as of June 30.

    • Successfully entered the debt purchasing market in Mexico, adding a new growth pillar for Latin America.

    Concerns

    2
    • Operating expenses increased 46% year-over-year to $95 million, driven by higher court costs and stock-based compensation.

    • Higher loan amounts and elevated interest rates have pressured household budgets, with average monthly new vehicle loan payments at $773 (up 40% pre-pandemic) and used vehicle payments at $531 (up 35% post-pandemic).

    Guidance & targets

    6
    CategoryTargetConfidence
    Target leverage ratio
    2x to 2.5x
    high materiality
    High
    ERC to be collected
    $1.1 billion
    medium materiality
    High
    Deployments needed to maintain current ERC levels
    approximately $565 million
    medium materiality
    High
    Forward flow commitments contracted
    $312 million
    medium materiality
    High
    Court costs
    good guide to what to expect for the balance of the year
    low materiality
    Medium
    Cash efficiency ratio (excluding Bluestem and Conn's)
    kind of in the high 60s
    medium materiality
    Medium

    Operational metrics

    32
    Collections
    $301 millionup 18% year-over-year
    Q2 FY26

    Total collections for the quarter.

    Deployments
    $152 millionup 21% versus prior year period
    Q2 FY26

    Capital deployed for portfolio purchases.

    Estimated Remaining Collections (ERC)
    $3.4 billionup 18% year-over-year
    June 30

    Total estimated remaining collections as of quarter-end.

    Cash efficiency ratio
    72.2%
    Q2 FY26

    Reported cash efficiency ratio.

    Cash efficiency ratio (ex-Bluestem/Conn's)
    67.8%
    Q2 FY26

    Cash efficiency ratio excluding the impact of Bluestem and Conn's portfolio collections and expenses.

    Net debt to adjusted cash EBITDA
    1.71x
    June 30

    Leverage ratio at quarter-end.

    Adjusted EPS
    $0.77
    Q2 FY26

    Adjusted earnings per share for the quarter.

    Adjusted pre-tax income
    $59 million
    Q2 FY26

    Adjusted pre-tax income for the quarter.

    Adjusted pre-tax margin
    51.6%
    Q2 FY26

    Adjusted pre-tax margin for the quarter.

    Adjusted cash EBITDA
    $226 millionup 12% year-over-year
    Q2 FY26

    Adjusted cash EBITDA for the quarter.

    Revenue
    $178 millionup 16% year-over-year
    Q2 FY26

    Total revenue for the quarter.

    Operating expenses
    $95 millionup 46% year-over-year
    Q2 FY26

    Total operating expenses for the quarter, driven by increased court costs and stock-based compensation.

    Expense growth (adjusted)
    35%
    Q2 FY26

    Expense growth adjusted for stock-based compensation and prior year IPO-related items.

    Bluestem portfolio revenue
    $11 million
    Q2 FY26

    Portfolio revenue recognized from the Bluestem portfolio purchase.

    Bluestem portfolio net operating income
    $7.1 million
    Q2 FY26

    Net operating income recognized from the Bluestem portfolio purchase.

    Conn's portfolio revenue
    $11.1 million
    Q2 FY26

    Portfolio revenue recognized from the Conn's portfolio purchase.

    Conn's portfolio servicing revenue
    $0.6 million
    Q2 FY26

    Servicing revenue recognized from the Conn's portfolio purchase.

    Conn's portfolio net operating income
    $8.1 million
    Q2 FY26

    Net operating income recognized from the Conn's portfolio purchase.

    Legal channel collections
    $64 millionup 54% year-over-year
    Q2 FY26

    Collections attributable to the legal channel.

    Deployments (July)
    $185 millionrecord
    July

    Record deployments achieved in the month of July, with a significant portion in auto finance.

    Forward flow commitments
    $480.7 millionnew record
    June 30

    Total deployments locked in through forward flows as of quarter-end.

    Forward flow commitments (next 12 months)
    $312 million
    Next 12 months

    Deployments already contracted via forward flows for the upcoming 12 months.

    ERC to be collected through 2027
    46%
    Through 2027

    Percentage of ERC expected to be collected by the end of 2027.

    ERC to be collected (next 12 months)
    $1.1 billion
    Next 12 months

    Amount of ERC expected to be collected during the next 12 months from the June 30 balance.

    Deployments needed to maintain ERC levels
    $565 million
    Next 12 months

    Estimated global deployments needed to replace ERC runoff and maintain current levels over the next 12 months.

    Quarterly dividend
    $0.24
    Quarterly

    Regular quarterly dividend declared by the board.

    Annualized dividend yield
    4.8%
    Annualized

    Annualized dividend yield as of July 19.

    Shares repurchased
    3 million sharesapproximately 5% of total issued shares
    Q2 FY26

    Shares repurchased in conjunction with the January equity offering.

    Senior secured revolving credit facility committed capital
    $1.15 billion
    Current

    Aggregate committed capital for the senior secured revolving credit facility.

    RCF drawn
    $226 million
    June 30

    Amount drawn on the revolving credit facility at quarter-end.

    RCF drawn for bond repayment
    $300 million
    August 2026

    Amount drawn from the RCF to repay senior unsecured notes due August 2026.

    Changes in recoveries
    $9 million
    Q2 FY26

    Positive changes in recoveries for the quarter, reflecting modeling accuracy.

    Industry KPIs

    6
    MetricValueDetails
    Fee revenue$11 millionUSD
    Funding mix$1.15 billionUSD
    Capital returns$0.24USD/share
    Loans card receivables$3.4 billionUSD
    Provision reserve rate$9 millionUSD
    Billed business purchase volume$152 millionUSD

    Product announcements

    1
    ProductTypeDetails
    Mexico debt purchasing market entryexpansion

    Risks & headwinds

    4
    Higher loan amounts and elevated interest ratesCurrent

    Average monthly new vehicle loan payment $773 (up 40% compared to pre-pandemic); average used vehicle monthly loan payment $531 (up 35% post-pandemic)

    Deteriorating credit quality in auto financeCurrent

    Nearly one-third of used vehicle trade-ins carrying negative equity; 72-month or longer loans account for nearly a third of all financed new vehicle sales

    Mitigation: Company is uniquely positioned to offer solutions across performing, charged-off, and insolvency auto finance portfolios.

    Increased consumer litigation activityOngoing

    Will result in incremental court costs

    Mitigation: Resulting collections will profitably support this upfront expense; modeling improvements identify new portfolio segments for profitable legal channel use.

    Macroeconomic factors impacting portfolio supplyOngoing

    Near-record consumer credit balances and elevated levels of charge-offs and delinquencies across all asset classes

    Mitigation: Low unemployment supports liquidation rates on existing portfolios and confidence in underwriting new purchases; market backdrop remains attractive for portfolio supply.

    What to watch in Q3 FY26

    5

    Auto finance deployments

    Next quarter (Q3 FY26)
    Current$185 million in July (record month)
    TargetContinued strong deployments, especially in auto

    Why it matters

    Auto finance is a key growth pillar; sustained high deployment levels indicate successful execution of strategy.

    I am pleased to report that as a result of our strong execution on our asset class-based growth strategy and the favorable market backdrop I described, we were able to generate record deployments in the month of July of $185 million, a significant portion of which was invested in performing and non-performing auto finance portfolios.

    Q&A highlights

    6

    How broad is the auto opportunity, and how should we think about it for the rest of the year?

    Management confirmed significant activity in July across all auto segments (charge-offs, insolvencies, performing) and expressed confidence in the growing opportunity due to the company's unique positioning to benefit from sector headwinds, though no specific guidance was provided.

    July in particular had us deploying capital across the spectrum in auto, both in terms of charge-offs, insolvencies, and performing. And so I think that's indicative, and it's why we've been talking about the auto market opportunity in particular, that we have seen a growing opportunity set in that space.

    asked by Mark Hughes · answered by David Burton

    2 min read6 chapters

    Detailed Narrative

    01

    Strong Collections and Underwriting Performance

    Jefferson Capital reported robust collections of $301 million, an 18% increase year-over-year, with significant contributions from the Bluestem ($41 million) and Conn's ($24 million) portfolios. The company's underwriting models continue to demonstrate accuracy, leading to strong overall collection performance. Legal channel collections were a key driver, surging 54% year-over-year to $64 million, attributed to process improvements in the U.S. that compressed the timing from account placement to lawsuit filing, accelerating suit volumes and identifying new profitable portfolio segments.

    02

    Record Deployments and Auto Finance Focus

    Deployments for the quarter reached $152 million, up 21% year-over-year, reflecting attractive returns and a favorable deployment landscape. The company achieved a record $185 million in deployments during July, with a substantial portion directed towards performing and non-performing auto finance portfolios. This expansion establishes auto as a third core asset class for performing portfolio purchases, complementing existing capabilities in credit cards and installment loans, and positions the company to capitalize on the fragmented and challenged auto finance market.

    03

    Strategic Expansion into Mexico

    After significant evaluation, Jefferson Capital has entered the debt purchasing market in Mexico. This strategic move involves an initial low capital deployment to build servicing capabilities and validate its forecast model. Management believes Mexico offers attractive U.S. dollar risk-adjusted returns and will serve as a new growth pillar for its Latin American strategy, leveraging the company's global relationships, sophisticated modeling, and lower cost of capital compared to local competitors.

    04

    Estimated Remaining Collections (ERC) and Forward Flows

    As of June 30, Estimated Remaining Collections (ERC) stood at $3.4 billion, an 18% increase year-over-year, with $218 million from Bluestem and $83 million from Conn's portfolios. The ERC has a relatively short duration, with 46% expected to be collected through 2027, and $1.1 billion anticipated within the next 12 months. The company also reported record forward flow commitments of $480.7 million, with $312 million already contracted for the next 12 months, providing a strong foundation for future deployments.

    05

    Operating Efficiency and Financial Strength

    Jefferson Capital demonstrated strong operating efficiency with a cash efficiency ratio of 72.2% (72.2% reported, 67.8% excluding Bluestem/Conn's), which is materially higher than peers. Adjusted pre-tax income was $59 million, resulting in an adjusted pre-tax margin of 51.6%. The company's credit profile remains strong, with net debt to adjusted cash EBITDA improving to 1.71x, significantly lower than public peers and below its long-term target range of 2x to 2.5x, ensuring ample liquidity and strategic flexibility.

    06

    Capital Allocation and Shareholder Returns

    The company's primary capital allocation priority is deploying capital for portfolio purchases at attractive risk-adjusted returns. The board declared a regular quarterly dividend of $0.24 per share, representing a 4.8% annualized yield. Additionally, Jefferson Capital repurchased 3 million shares for $59 million in conjunction with a January equity offering, and plans to evaluate further open market share repurchases if market conditions warrant.

    AI-generated summary of the company’s earnings call. Not investment advice.