Jefferson Capital, Inc. / DE

For the period ended Jun 30, 2026. Filed Aug 13, 2026.

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A company's report for each of its first three quarters. The financial statements are not audited. It shows how the business has moved since the last annual report, and what management says changed.

Jun 30, 2026 · Filed Aug 13, 2026

JCAP$20.25+2.1%Stored close · as of Nov 9, 2026

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2. Earnings Per Share

The Company’s unvested restricted stock awards have the right to receive nonforfeitable dividends on the same basis as common shares; therefore, unvested restricted stock is considered a participating security in the computation of earnings per share (“EPS”). Accordingly, the Company applies the two-class method in the computation of basic EPS which allocates earnings from holders of common stock to holders of unvested restricted stock awards. Diluted EPS attributable to the Company’s common stock is computed using both the two-class method and the treasury stock method, and the more dilutive of the two computations is presented.

The computation of earnings per share for the three and six months ended June 30, 2026 and 2025 are (in thousands, except per share and footnote amounts):


· For the Three Months Ended June 30, · · For the Six Months Ended June 30,
· 2026 · · 2025 · · 2026 · · 2025
Basic EPS
Numerator
Net income	$41,296	$47,651	$78,929	$111,876
Less: Earnings allocated to participating securities	4,113	—	7,955	—
Net income available to common stockholders	37,184	47,651	70,974	111,876

Denominator
Weighted average shares outstanding	55,515	2,561	55,552	1,288
Basic EPS	$0.67	$18.61	$1.28	$86.88

Diluted EPS
Numerator
Net income available to common stockholders	$37,184	$47,651	$70,974	$111,876
Reallocation of earnings from participating securities	—	—	—	—
Net income available to common stockholders for diluted EPS	$37,184	$47,651	$70,974	$111,876

Denominator
Weighted average shares outstanding	55,515	2,561	55,552	1,288
Weighted average effect of dilutive securities:
Options(1)	4	282	2	142
Nonvested restricted stock	—	—	—	—
Number of shares used for diluted EPS computation	55,519	2,843	55,554	1,430
Diluted EPS	$0.67	$16.76	$1.28	$78.26

(1)	Options outstanding of 846,031 at June 30, 2026 were determined to be antidilutive and excluded from the dilutive EPS computation.

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The text of this filing, as the company filed it with the SEC, without its images or exhibits. This is not investment advice.