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    UPST
    Earnings call· Jun 2026(Q2 FY26)

    Upstart Holdings Q2 FY26 earnings call UPST

    Aug 4, 2026 Source

    Executive summary

    Upstart Holdings, Inc. Q2 FY26 — Record Contribution Profit and Return to GAAP Profitability

    Upstart delivered a strong Q2 FY26, re-accelerating core personal loan growth and significantly improving secured product profitability, leading to record contribution profit and a return to GAAP net income. The company successfully secured substantial third-party funding and received conditional approval for its bank charter, demonstrating execution against strategic priorities despite a modest macro headwind from rising UMI. Management emphasized compounding technology wins and capital discipline for future growth.

    Highlights

    5
    • Core personal loan originations grew 27% quarter-on-quarter, a $526 million sequential increase.

    • Secured products (Home and Auto) contribution margin improved by 61 percentage points in a single quarter.

    • Achieved an all-time high contribution profit of $193 million, up 41% sequentially.

    • Returned to GAAP profitability with approximately $17 million in net income and $0.16 diluted EPS.

    • Secured up to $10.8 billion in incremental committed capital capacity year-to-date.

    Concerns

    2
    • The Upstart Macroeconomic Index (UMI) increased to 1.5, up 9% from the beginning of Q2, representing a modest macro headwind.

    • The Auto Refinance business was sunsetted due to lower velocity and potential compared to other products.

    Guidance & targets

    7
    CategoryTargetConfidence
    Total Revenue
    approximately $1.4 billion
    high materiality
    High
    Fee Revenue
    approximately $1.3 billion
    high materiality
    High
    Adjusted EBITDA
    approximately $294 million
    high materiality
    High
    Secured products contribution margin
    breakeven
    medium materiality
    High
    Fixed expenses growth
    low single digits sequentially
    medium materiality
    High
    Bank launch
    early 2027
    high materiality
    High
    UMI level assumption
    holds roughly at this level
    high materiality
    Medium

    Segment performance

    2
    SegmentRevenueYoYQoQMargin
    Unsecured Lending
    Revenue from fees for Unsecured Lending. Sequential improvement in contribution margin driven by a larger mix of higher-margin core personal loans, lower customer acquisition costs, and an expected seasonal pickup in demand.
    Originations growth YoY: 38%Originations growth sequentially: 20%Contribution margin change sequentially: +6 percentage pointsContribution margin change YoY: flat
    $326M38%23%62% contribution margin
    Secured Products (Auto and Home)
    Revenue from fees for Secured Products. Significant improvement in contribution margin driven by improved take rates and greater operational efficiency across Auto and Home. Expect to reach contribution margin breakeven by Q4 FY26.
    Auto originations growth YoY: 264%Auto originations growth sequentially: 62%Home originations growth YoY: 139%Home originations growth sequentially: 14%Contribution margin change sequentially: +61 percentage points (from -96%)
    $22M465%86%-35% contribution margin

    Operational metrics

    31
    Total originations
    $4.2Bup 50% YoY, up 23% sequentially
    Q2 FY26

    Total originations across all products.

    Total revenue
    $365Mup 42% YoY, up 18% sequentially
    Q2 FY26

    Total company revenue.

    Revenue from fees
    $348Mup 45% YoY, up 26% sequentially
    Q2 FY26

    Total company revenue from fees.

    Take rate
    improved ~24 bpssequentially
    Q2 FY26

    Take rate defined as revenue from fees as a percentage of total originations.

    Take rate
    improved ~81 bpssequentially
    Q2 FY26

    Take rate defined as revenue from fees as a percentage of total originations.

    Net interest income and fair value adjustments
    $17Mroughly flat YoY, down sequentially
    Q2 FY26

    Reflecting the impact of a higher UMI on fair value.

    Contribution profit
    $193Mup 37% YoY, up 41% or $56M sequentially
    Q2 FY26

    All-time high for Upstart.

    Contribution margin
    55%vs 58% in Q2 2025 and 50% in Q1 2026
    Q2 FY26

    Total company contribution margin.

    GAAP operating expenses
    $350Mup 39% YoY, up 11% sequentially
    Q2 FY26

    Total GAAP operating expenses.

    Variable expenses
    rose 55% YoY, 11% sequentially
    Q2 FY26

    Comprised of borrower acquisition, verification and servicing costs.

    Fixed expenses
    increased 28% YoY, ~$19M or 11% sequentially
    Q2 FY26

    Defined as total operating expenses minus variable expenses.

    GAAP net income
    $17Mup 195% YoY
    Q2 FY26

    Return to GAAP profitability.

    GAAP diluted EPS
    $0.16
    Q2 FY26

    Based on weighted average diluted share count.

    Adjusted EBITDA
    $77Mup 45% YoY
    Q2 FY26

    Adjusted EBITDA and margin.

    Loans held on balance sheet
    $1.06Bup ~$50M or 5% from Q1
    Q2 FY26

    Increase driven by secured products scaling quickly.

    Loans on balance sheet as % of total outstanding
    5.9%
    Q2 FY26

    Lowest level in almost 2 years.

    Committed capital partnerships
    $10.8Bincremental capacity
    YTD

    Signed year-to-date.

    Securitizations
    3
    YTD

    Completed year-to-date.

    Average return of last 12 quarterly vintages
    exceeds U.S. treasuries by ~660 bps
    last 12 quarters

    Every individual vintage exceeded treasuries by at least 425 basis points.

    Model accuracy lead
    2.74x
    Q2 FY26

    Model's accuracy lead over a traditional credit scoring benchmark widened again.

    Inaccuracy gap remaining
    87.38%
    Q2 FY26

    Percentage of the inaccuracy gap left to solve.

    Upstart accounts
    approximately 1 in every 13 American adults
    Q2 FY26

    Number of American adults with an Upstart account.

    Loans originated
    >558,000record high
    Q2 FY26

    Record high number of loans originated.

    Loans per borrower (historical)
    ~1.5
    historical

    Historical experience shows each borrower takes out roughly 1.5 loans over time; recent cohorts trending stronger.

    HELOC cost to originate
    decreased 15%versus Q1
    Q2 FY26

    Streamlined borrower verification and closing processes.

    HELOC close time
    6 days
    Q2 FY26

    Faster than industry standard of weeks or months.

    Personal loan underwriting platform speed
    65% faster
    Q2 FY26

    New distributed inference platform supports greater complexity.

    Stock-based compensation increase
    $9MQoQ
    Q2 FY26

    About half of fixed expense growth was due to SBC; discrete and RSU full quarterization not expected to repeat.

    Stock-based compensation
    $170M
    FY26

    Full year expectation for stock-based compensation.

    Automated origination percentage
    92%down 100 bps
    Q2 FY26

    Percentage of loans fully automated.

    Applications approved automatically
    77%
    Q2 FY26

    Percentage of applications approved automatically, indicating room for further automation.

    Industry KPIs

    7
    MetricValueDetails
    Fee revenue$348MUSD
    Funding mix
    Credit quality mixfull spectrum
    Loans card receivables$1.06BUSD
    New accounts card acquisitions>558,000loans
    Billed business purchase volume$4.2BUSD
    Net interest margin yield on receivablesexceeds U.S. treasuries by ~660 bpsbps

    Product announcements

    2
    ProductTypeDetails
    Auto Refinance businessdiscontinuation
    Upstart Bankmilestone

    Deals & partnerships

    2
    Institutional partnersNew committed capital capacityup to $5B

    Closed 3 major institutional deals, including the largest ever, providing up to $5 billion in new committed capacity. Renewed every institutional capital partner at a 100% rate since 2023.

    Institutional investorsAsset-backed securitization$569M

    Completed an upsized $569 million asset-backed securitization, the largest issuance since 2021 at the tightest spreads seen in 3 years.

    Risks & headwinds

    2
    Upstart Macroeconomic Index (UMI) increaseQ2 FY26 and rest of FY26

    UMI at 1.5, up 9% from beginning of Q2

    Mitigation: Underlying business strength (model improvements, efficiency) expected to offset; full-year guidance maintained assuming UMI holds at this level.

    Auto Refinance business underperformance

    Did not have the same velocity or potential as other products

    Mitigation: Business was sunsetted as a result of capital discipline, reallocating resources to higher-potential areas.

    What to watch in Q3 FY26

    5

    Secured products contribution margin

    Q4 FY26
    Current-35%
    Targetbreakeven

    Why it matters

    Achieving breakeven for secured products is crucial for overall profitability and validates the multi-product strategy.

    Given this trajectory, we expect our secured products to reach contribution margin breakeven by Q4 of this year.

    Q&A highlights

    7

    What drove the uplift in take rate across products, specifically regarding mix shift or pricing adjustments?

    The uplift was primarily driven by a re-acceleration of growth in the higher-margin core personal loan segment and significant improvements in the margins of secured products (Home and Auto), which was a key focus for the quarter.

    We said that really there are 2 important dynamics that are going to be happening through the rest of this year. One is we're going to be focused on re-acceleration growth in this core personal loan segment. That segment carries much higher margins, and because you can see in our results that that segment grew much more than it's been growing in earlier quarters, there definitely -- that's contributing to higher margin results.

    asked by Kyle Peterson · answered by Paul Gu

    3 min read7 chapters

    Detailed Narrative

    01

    Core Personal Loan Re-acceleration

    Upstart successfully re-accelerated core personal loan originations by 27% quarter-on-quarter, representing a $526 million sequential increase, which is more than 3.5 times the growth of the prior three quarters combined. This re-emphasis on the core segment, coupled with model improvements and efficient customer acquisition, was a key driver of the quarter's strong financial performance, contributing significantly to the 6 percentage point increase in unsecured contribution margin.

    02

    Secured Products Profitability Improvement

    The Home and Auto businesses made rapid progress towards profitability, with their combined contribution margin improving by 61 percentage points in a single quarter, moving from negative 96% to negative 35%. This significant improvement was achieved while still growing originations by 45% quarter-over-quarter, demonstrating effective optimization of take rates and greater operational efficiency across both product lines. The company expects these products to reach contribution margin breakeven by Q4 FY26.

    03

    Model Accuracy and Innovation

    Upstart continues to enhance its AI models, shipping three new personal loan underwriting models in Q2, cumulatively adding over 300 new variables. The company also migrated personal loan underwriting to a new distributed inference platform, which is approximately 65% faster at the median. These advancements widened the model's accuracy lead over traditional credit scoring benchmarks to 2.74 times, with 87.38% of the inaccuracy gap remaining to be solved, indicating substantial future runway.

    04

    Funding and Capital Strategy

    The company demonstrated robust funding capabilities, closing three major institutional deals, including its largest ever, which together provide up to $5 billion in new committed capacity. Upstart also completed an upsized $569 million asset-backed securitization, its largest issuance since 2021 at the tightest spreads in three years. Loans held on the balance sheet declined to 5.9% of total outstanding loans, the lowest in almost two years, underscoring the success of its third-party funding strategy.

    05

    Bank Charter Approval and Future Efficiencies

    Upstart received conditional approval from the OCC for its bank charter in July, following a rigorous review of its credit compliance and business practices. This significant undertaking is expected to unlock major operational and regulatory efficiencies, contributing to the company's financial goals over the coming years. The company aims to launch the Upstart Bank in early 2027, which will support its strategy of funding loans primarily with third-party capital.

    06

    Customer Relationships and Product Expansion

    Upstart originated a record high of over 558,000 loans in Q2, with approximately 1 in every 13 American adults now having an Upstart account. The company is investing in improving the return experience for existing customers, launching a new model to better manage underwriting data pulls for re-engagement at lower cost. Historical data shows borrowers take out roughly 1.5 loans over time, with recent cohorts trending stronger due to new products like Home, Auto, and Cash Line.

    07

    Capital Discipline and Product Optimization

    In a move reflecting capital discipline, Upstart decided to sunset its Auto Refinance business this quarter. While acknowledging the quality of the product, management determined it lacked the velocity and potential of other investments in its portfolio. This decision allows the company to concentrate resources on higher-growth and higher-potential areas like Home and Auto retail, which are showing strong unit economics and market fit.

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