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Nelnet NNI Business Segments

TTM Q1 '26TTM Q4 '25TTM Q3 '25TTM Q2 '25TTM Q1 '25
Intersegment revenue by Business
Asset Generation and Management$0$0$0$0$0
Education Technology Services and Payments (ETSP)$274K+17.1%$266K+21.5%$253K+15.0%$243K+2.5%$234K-4.9%
Loan Servicing and Systems (LSS)$21.48M-7.8%$22.16M-9.5%$22.67M-10.6%$22.79M-15.2%$23.29M-16.8%
Nelnet Bank$0$0$0$0$0
Net Income by Business
Asset Generation and Management$96.67M+78.4%$96.15M+68.2%$96.79M+98.1%$56.53M-38.6%$54.18M-37.8%
Education Technology Services and Payments (ETSP)$86.11M-3.9%$85.88M-4.3%$86.57M+0.4%$88.02M+6.5%$89.61M+16.6%
Loan Servicing and Systems (LSS)$74.24M+127%$73.26M+138%$84.78M+352%$46.16M+13.1%$32.69M-37.2%
Nelnet Bank$16.65M$11.05M
Other, net by Business
Asset Generation and Management$49.49M+250%$28.14M+97.7%$15.6M+845%$20.33M+580%$14.16M+433%
Education Technology Services and Payments (ETSP)$0$0$0$0$0
Loan Servicing and Systems (LSS)$135K-93.8%$458K-83.5%$1.01M-63.4%$1.6M-42.3%$2.17M-19.3%
Nelnet Bank$4.74M+74.4%$3.32M+12.6%$2.8M$2.34M$2.72M
Noninterest Income (Expense) by Business
Asset Generation and Management$49.29M+241%$23.13M-7.0%$19.31M+89.4%$18.11M+5.8%$14.46M+25.0%
Education Technology Services and Payments (ETSP)$514.53M+4.8%$507.42M+4.2%$503.42M+3.8%$492.27M+2.4%$490.99M+3.7%
Loan Servicing and Systems (LSS)$537.81M+7.3%$531.71M+4.3%$554.19M+10.5%$512.01M-2.0%$501.41M-6.6%
Nelnet Bank$4.94M+40.6%$120K-98.6%$4.46M$788K$3.51M
Interest and Dividend Income, Operating by Business
Asset Generation and Management$669.86M-11.1%$674.09M-17.5%$674.21M-23.2%$715.72M-22.8%$753.19M-22.7%
Education Technology Services and Payments (ETSP)$25.65M-11.4%$26.48M-11.4%$27.5M-8.5%$28.67M-2.0%$28.96M+0.6%
Loan Servicing and Systems (LSS)$2.86M-22.8%$2.44M-49.9%$2.71M-52.5%$3.07M-48.0%$3.7M-35.0%
Nelnet Bank$129.47M+41.1%$118.7M+40.7%$110.7M+47.2%$101.28M+48.4%$91.78M+46.5%
Intersegment expenses, net by Business
Asset Generation and Management$5.06M-0.5%$4.95M-1.6%$5.04M$5.07M$5.08M
Education Technology Services and Payments (ETSP)$25.04M+27.2%$24.61M+30.3%$22.97M+15.8%$21.15M+0.2%$19.69M-11.2%
Loan Servicing and Systems (LSS)$68.05M-0.8%$67.81M-5.1%$66.51M-13.1%$67.64M-11.1%$68.63M-10.8%
Nelnet Bank$2.76M+9.7%$2.81M+19.1%$2.72M+97.1%$2.58M+177%$2.51M+486%
Total Assets by Business
Asset Generation and Management$39.43B-7.1%$40.3B-9.2%$40.48B-15.4%$41.14B-19.7%$42.42B-22.3%
Education Technology Services and Payments (ETSP)$2.05B-2.5%$2.07B+2.2%$2.13B+11.2%$2.16B+19.8%$2.11B+16.5%
Loan Servicing and Systems (LSS)$1B+18.6%$706.63M-19.0%$746.17M-23.4%$748.33M-26.3%$844.28M-8.7%
Nelnet Bank$8.36B+47.8%$7.53B+48.0%$6.91B+49.2%$6.23B+42.0%$5.65B+34.2%
Other expenses by Business
Asset Generation and Management$6.65M+69.0%$6.48M+56.1%$5.53M$5.26M$3.93M
Education Technology Services and Payments (ETSP)$40.68M+20.4%$37.96M+17.6%$37M+16.2%$35.08M+7.8%$33.77M+0.4%
Loan Servicing and Systems (LSS)$49.63M+9.9%$46.27M+6.9%$44.96M+44.5%$45.09M+26.1%$45.18M+17.7%
Nelnet Bank$7.41M+2.6%$7.49M+7.4%$6.64M-3.4%$7.19M+26.0%$7.22M+35.6%
Derivative settlements, net by Business
Asset Generation and Management$1.62M-61.9%$2.1M-59.8%$2.62M-47.7%$3.38M-20.7%$4.24M+51.2%
Education Technology Services and Payments (ETSP)$0$0$0$0$0
Loan Servicing and Systems (LSS)$0$0$0$0$0
Nelnet Bank$481K-45.3%$606K-33.9%$721K-19.4%$835K+3.1%$879K+28.1%
Income Tax Expense (Benefit) by Business
Asset Generation and Management$30.5M+78.3%$30.34M+68.1%$30.55M+97.9%$17.84M-38.7%$17.11M-37.8%
Education Technology Services and Payments (ETSP)$27.19M-3.9%$27.12M-4.3%$27.34M+0.4%$27.8M+6.6%$28.3M+16.7%
Loan Servicing and Systems (LSS)$23.44M+127%$23.13M+138%$26.77M+352%$14.58M+13.1%$10.32M-37.2%
Nelnet Bank$5.23M$3.56M
Net loss attributable to noncontrolling interests by Business
Asset Generation and Management$86K+406%$85K$67K$40K$17K
Education Technology Services and Payments (ETSP)$0+100%-$45K+71.3%-$102K-2.0%-$156K-290%-$185K-2,413%
Loan Servicing and Systems (LSS)$0$0$0$0$0
Nelnet Bank$0$0$0$0$0
Interest Income (Expense), Operating by Business
Asset Generation and Management$225.51M+28.5%$210.99M+29.4%$195.83M+30.2%$189.54M+16.0%$175.45M+17.7%
Education Technology Services and Payments (ETSP)$25.65M-11.4%$26.48M-11.4%$27.5M-8.5%$28.67M-2.0%$28.96M+0.6%
Loan Servicing and Systems (LSS)$2.31M-37.6%$2.44M-49.9%$2.71M-52.5%$3.07M-48.0%$3.7M-35.0%
Nelnet Bank$64.86M+46.3%$59.42M+50.4%$54.79M+63.6%$49.94M+74.3%$44.34M+72.7%
Reinsurance losses and underwriting expenses by Business
Asset Generation and Management$0$0$0$0$0
Education Technology Services and Payments (ETSP)$0$0$0$0$0
Loan Servicing and Systems (LSS)$0$0$0$0$0
Nelnet Bank$0$0$0$0$0
Derivative market value adjustments, net by Business
Asset Generation and Management-$1.13M+72.3%-$6.42M-218%$1.88M+124%-$7.18M-347%-$4.08M-242%
Education Technology Services and Payments (ETSP)$0$0$0$0$0
Loan Servicing and Systems (LSS)$0$0$0$0$0
Salaries and benefits by Business
Asset Generation and Management$6.77M+40.8%$6.36M+33.0%$5.92M+27.9%$5.17M+11.1%$4.81M+3.8%
Education Technology Services and Payments (ETSP)$170.38M+2.5%$169.42M+2.9%$169.13M+4.9%$167.15M+4.5%$166.29M+5.5%
Loan Servicing and Systems (LSS)$269.85M-8.0%$271.81M-9.5%$281.44M-8.6%$288.14M-5.4%$293.22M-5.4%
Nelnet Bank$11.55M+2.9%$11.45M+2.9%$11.06M+3.5%$11.21M+9.6%$11.22M+15.3%
Operating Expenses by Business
Asset Generation and Management$48.98M+12.9%$47.07M+3.3%$44.27M-5.4%$43.6M-10.0%$43.37M-12.8%
Education Technology Services and Payments (ETSP)$248.06M+7.8%$244.03M+7.8%$239.05M+4.8%$233.45M+1.8%$230.03M+0.4%
Loan Servicing and Systems (LSS)$434.43M-5.3%$430.2M-8.9%$438.34M-9.1%$449.17M-5.4%$458.58M-3.2%
Nelnet Bank$26.87M+11.4%$26.34M+14.0%$24.79M+16.0%$24.78M+31.0%$24.12M+41.4%
Servicing fees by Business
Asset Generation and Management$30.51M+3.2%$29.27M-7.4%$27.79M-17.9%$28.11M-22.3%$29.55M-20.1%
Nelnet Bank$3.75M+108%$3.19M+132%$2.99M+257%$2.44M+258%$1.81M+194%
Interest expense on bonds and notes payable and bank deposits by Business
Asset Generation and Management$444.36M-23.1%$463.1M-29.2%$478.39M-34.3%$526.18M-31.1%$577.75M-30.0%
Education Technology Services and Payments (ETSP)$0$0$0$0$0
Loan Servicing and Systems (LSS)$548K$0$0$0$0
Nelnet Bank$64.61M+36.2%$59.28M+32.2%$55.92M+34.0%$51.34M+29.7%$47.44M+28.3%
D&A by Business
Asset Generation and Management$0$0$0$0$0
Education Technology Services and Payments (ETSP)$10.82M+5.3%$10.88M+3.4%$9.96M-8.7%$10.07M-11.0%$10.28M-10.0%
Loan Servicing and Systems (LSS)$10.32M-39.4%$8.97M-53.9%$10.37M-48.6%$13.5M-33.6%$17.02M-14.3%
Nelnet Bank$1.41M+3.8%$1.4M+9.2%$1.38M+15.0%$1.37M+22.6%$1.36M+64.2%
Cost of Services by Business
Asset Generation and Management$0$0$0$0$0
Education Technology Services and Payments (ETSP)$178.81M+3.8%$176.91M+2.4%$176.91M+2.0%$171.82M0.0%$172.2M+0.1%
Loan Servicing and Systems (LSS)$8.01M+127%$7.55M+300%$7M+1,685%$5.17M+2,538%$3.52M
Nelnet Bank$0$0$0$0$0
Goodwill by Business
Asset Generation and Management$167.53M0.0%$167.53M0.0%$167.53M0.0%$167.53M0.0%$167.53M0.0%
Education Technology Services and Payments (ETSP)$370.03M0.0%$370.03M0.0%$370.03M0.0%$370.03M$370.03M
Loan Servicing and Systems (LSS)$140.46M+48.5%$94.56M0.0%$94.56M0.0%$94.56M0.0%$94.56M0.0%
Nelnet Bank$0$0$0$0$0
Provision for loan losses by Business
Asset Generation and Management$84.72M+147%$49.26M+77.9%$30.26M+504%$49.61M+390%$34.25M+233%
Education Technology Services and Payments (ETSP)$0$0$0$0$0
Loan Servicing and Systems (LSS)$0$0$0$0$0
Nelnet Bank$21.04M-15.4%$18.59M-30.9%$21.5M+2.4%$23.83M+42.1%$24.87M+138%
Revenue by Product
Education technology services$171.9M+1.9%$171.48M+1.4%$172.26M+0.6%$166.02M-4.0%$168.74M-1.9%
FFELP loan servicing$8.5M-25.9%$8.88M-27.3%$9.55M-26.8%$10.46M-22.0%$11.47M-16.4%
Other$1.66M-23.8%$1.11M-63.2%$1.06M-70.3%$1.14M-70.5%$2.18M-40.1%
Outsourced services$3.01M-35.6%$3.35M-30.0%$3.85M-22.5%$4.27M-27.6%$4.67M-51.6%
Payment processing$197.67M+8.1%$193.32M+8.0%$189.65M+8.3%$185.98M+9.3%$182.79M+9.1%
Private education and consumer loan servicing$97.44M+32.5%$94.47M+48.9%$94.54M+85.1%$83.31M+65.5%$73.53M+48.7%
Software services$43.19M+83.9%$38.42M+82.7%$33.44M+78.4%$28.06M+22.2%$23.48M-2.4%
Tuition payment plan services$143.03M+4.4%$141.25M+4.0%$140.21M+4.0%$138.89M+4.2%$137.04M+5.4%
Cost of Services by Product
Education technology services and payments revenue$178.81M+3.8%$176.91M+2.4%$176.91M+2.0%$171.82M0.0%$172.2M+0.1%
Loan servicing and systems revenue$8.01M+127%$7.55M+300%$7M+1,685%$5.17M+2,538%$3.52M
Solar construction revenue$33.98M-52.3%$41.81M-46.2%$58.04M-19.9%$77.25M+44.5%$71.27M+30.8%

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Questions, answered.

How does Nelnet break its business down?
Nelnet (NNI) reports intersegment revenue by business across 4 parts — Asset Generation and Management, Education Technology Services and Payments (ETSP), Loan Servicing and Systems (LSS) and Nelnet Bank. Each is extracted from the segment footnotes and tracked over time.
Where does Nelnet's segment data come from?
Segment breakdowns are pulled from the segment footnotes in Nelnet's SEC filings (the XBRL dimensional tags), so every line ties back to a reported figure. Switch between quarterly, annual, and TTM, or open any segment for its full history.