Segment Reporting

9 Months Ended

Sep. 30, 2026

13. Segment Reporting

We monitor and assess our ongoing operations and results based on the following three reportable operating segments: Consumer Lending, Federal Education Loans, and Other.

These segments meet the quantitative thresholds for reportable operating segments. Accordingly, the results of operations of these reportable operating segments are presented separately. The underlying operating segments are used by the Company’s chief operating decision maker, our chief executive officer, to manage the business, review operating performance and allocate resources, and qualify to be aggregated as part of the primary reportable operating segments. As discussed further below, we measure the profitability of our operating segments based on Core Earnings net income. Accordingly, information regarding our reportable operating segments' net income is provided on a Core Earnings basis.

Consumer Lending Segment

Navient owns and manages Private Education Loans and is the master servicer for these portfolios. Through our Earnest brand, we originate In-School Education Loans, including undergraduate and graduate products, we refinance education loans for high-quality borrowers and we intend to expand into adjacent lending products over time. "Refinance" Education Loans are loans where a borrower has refinanced their education loans, and "In-School" Education Loans are loans originally made to borrowers while they are attending school. We generate revenue primarily through net interest income on our Private Education Loan portfolio.

The following table includes asset information for our Consumer Lending segment.


(Dollars in millions)	September 30, 2026		December 31, 2025
Private Education Loans, net	$	15,254	$	15,451
Cash and investments(1)		532		529
Other		593		565
Total assets	$	16,379	$	16,545

(1)

Includes restricted cash and investments.

Federal Education Loans Segment

Navient owns and manages FFELP Loans and is the master servicer on this portfolio. We generate revenue primarily through net interest income on our FFELP Loans.

The following table includes asset information for our Federal Education Loans segment.


(Dollars in millions)	September 30, 2026		December 31, 2025
FFELP Loans, net	$	25,898	$	28,141
Cash and investments(1)		848		1,034
Other		1,641		1,681
Total assets	$	28,387	$	30,856

(1)

Includes restricted cash and investments.

13. Segment Reporting (Continued)

Other Segment

This segment consists of our corporate liquidity portfolio, gains and losses incurred on the repurchase of debt, unallocated shared services which include certain corporate and IT costs as well as regulatory expenses, and restructuring/other reorganization expenses. Additionally, the segment contains the revenue and expenses in connection with the transition services we performed related to the outsourcing of loan servicing and divestiture of our Business Processing segment.

Unallocated shared services expenses are comprised of costs primarily related to information technology costs related to infrastructure and operations, stock-based compensation expense, accounting, finance, legal, compliance and risk management, regulatory-related expenses, human resources, certain executive management and the Board of Directors. Regulatory-related expenses include actual settlement amounts as well as third-party professional fees we incur in connection with such regulatory matters and are presented net of any insurance reimbursements for covered costs related to such matters.

At September 30, 2026 and December 31, 2025, the Other segment had total assets of $1.4 billion and $1.3 billion, respectively.

Business Processing Segment

In September 2024, Navient completed the sale of Xtend, which comprised the Company's healthcare services business in its Business Processing segment. In February 2025, Navient completed the sale of its government services businesses, which constituted the remainder of the Business Processing segment. Prior to the sale of its healthcare and government services businesses, Navient provided business processing solutions such as omnichannel contact center services, workflow processing, and revenue cycle optimization.

At September 30, 2026 and December 31, 2025, the Business Processing segment had total assets of $0 and $0, respectively.

13. Segment Reporting (Continued)

Measure of Profitability

We prepare financial statements and present financial results in accordance with GAAP. However, we also evaluate our business segments and present financial results on a basis that differs from GAAP. We refer to this different basis of presentation as Core Earnings. We provide this Core Earnings basis of presentation on a consolidated basis and for each business segment because this is what we review internally when making management decisions regarding our performance and how we allocate resources. We also refer to this information in our presentations with credit rating agencies, lenders and investors. Because our Core Earnings basis of presentation corresponds to our segment financial presentations, we are required by GAAP to provide Core Earnings disclosure in the notes to our consolidated financial statements for our business segments.

Core Earnings are not a substitute for reported results under GAAP. We use Core Earnings to manage our business segments because Core Earnings reflect adjustments to GAAP financial results for two items, discussed below, that can create significant volatility mostly due to timing factors generally beyond the control of management. Accordingly, we believe that Core Earnings provide management with a useful basis from which to better evaluate results from ongoing operations against the business plan or against results from prior periods. Consequently, we disclose this information because we believe it provides investors with additional information regarding the operational and performance indicators that are most closely assessed by management. When compared to GAAP results, the two items we remove to result in our Core Earnings presentations are:

Mark-to-market gains/losses resulting from our use of derivative instruments to hedge our economic risks that do not qualify for hedge accounting treatment or do qualify for hedge accounting treatment but result in ineffectiveness; and

The accounting for goodwill and acquired intangible assets.

While GAAP provides a uniform, comprehensive basis of accounting, for the reasons described above, our Core Earnings basis of presentation does not. Core Earnings are subject to certain general and specific limitations that investors should carefully consider. For example, there is no comprehensive, authoritative guidance for management reporting. Our Core Earnings are not defined terms within GAAP and may not be comparable to similarly titled measures reported by other companies. Accordingly, our Core Earnings presentation does not represent a comprehensive basis of accounting. Investors, therefore, may not be able to compare our performance with that of other financial services companies based upon Core Earnings. Core Earnings results are only meant to supplement GAAP results by providing additional information regarding the operational and performance indicators that are most closely used by management, our Board of Directors, credit rating agencies, lenders and investors to assess performance.

13. Segment Reporting (Continued)

Segment Results and Reconciliations to GAAP


	Three Months Ended September 30, 2026
				Adjustments										Reportable Segments
(Dollars in millions)	Total GAAP			Reclassi- fications		Additions/ (Subtractions)			Total Adjustments (1)			Total Core Earnings		Consumer Lending			Federal Education Loans		Business Processing		Other
Interest income:
Education loans	$	651												$	270		$	381	$	—	$	—
Personal Loans		1													1			—		—		—
Cash and investments		17													5			8		—		4
Total interest income		669													276			389		—		4
Total interest expense		554													189			342		—		27
Net interest income (loss)		115		$	—	$	(4	)	$	(4	)	$	111		87			47		—		(23	)
Less: provisions for loan losses		227											227		214			13		—		—
Net interest income (loss) after provisions for loan losses		(112	)												(127	)		34		—		(23	)
Other income (loss):
Servicing revenue		10													2			8		—		—
Asset recovery and business processing revenue		—													—			—		—		—
Other revenue		7													—			—		—		2
Gains on sales of loans		162													162			—		—		—
Net fair value changes of loans		23													23			—		—		—
Total other income		202			—		(5	)		(5	)		197		187			8		—		2
Expenses:
Direct operating expenses		70													57			13		—		—
Unallocated shared services expenses		5													—			—		—		5
Operating expenses(2)		75			—		—			—			75		57			13		—		5
Goodwill and acquired intangible asset impairment and amortization		—			—		—			—			—		—			—		—		—
Restructuring/other reorganization expenses		2			—		—			—			2		—			—		—		2
Total expenses		77			—		—			—			77		57			13		—		7
Income (loss) before income tax expense (benefit)		13			—		(9	)	$	(9	)	$	4		3			29		—		(28	)
Income tax expense (benefit)(3)		(2	)		—		3			3			1		1			7		—		(7	)
Net income (loss)	$	15		$	—	$	(12	)	$	(12	)	$	3	$	2		$	22	$	—	$	(21	)

(1)

Core Earnings adjustments to GAAP:


	Three Months Ended September 30, 2026
(Dollars in millions)	Net Impact of Derivative Accounting			Net Impact of Goodwill and Acquired Intangibles		Total
Net interest income (loss) after provisions for loan losses	$	(4	)	$	—	$	(4	)
Total other income		(5	)		—		(5	)
Goodwill and acquired intangible asset impairment and amortization		—			—		—
Total Core Earnings adjustments to GAAP	$	(9	)	$	—		(9	)
Income tax expense (benefit)							3
Net income (loss)						$	(12	)

(2)

Reportable segment significant operating expenses are comprised of:


	Three Months Ended September 30, 2026
(Dollars in millions)	Consumer Lending		Federal Education Loans		Business Processing		Other			Total
Servicing expenses	$	14	$	12	$	—	$	—		$	26
Information technology expenses		9		—		—		5			14
Corporate expenses		—		—		—		15			15
Other/remaining expenses		34		1		—		(15	)		20
Operating expenses	$	57	$	13	$	—	$	5		$	75

(3)

Income taxes are based on a percentage of net income before tax for the individual reportable segment.

13. Segment Reporting (Continued)


	Three Months Ended September 30, 2025
				Adjustments												Reportable Segments
(Dollars in millions)	Total GAAP			Reclassi- fications			Additions/ (Subtractions)			Total Adjustments (1)			Total Core Earnings			Consumer Lending			Federal Education Loans		Business Processing		Other
Interest income:
Education loans	$	760														$	276		$	484	$	—	$	—
Cash and investments		21															5			10		—		6
Total interest income		781															281			494		—		6
Total interest expense		639															183			429		—		23
Net interest income (loss)		142		$	4		$	—		$	4		$	146			98			65		—		(17	)
Less: provisions for loan losses		168												168			155			13		—		—
Net interest income (loss) after provisions for loan losses		(26	)														(57	)		52		—		(17	)
Other income (loss):
Servicing revenue		13															3			10		—		—
Asset recovery and business processing revenue		—															—			—		—		—
Other revenue (loss)		6															—			—		—		10
Total other income		19			(4	)		8			4			23			3			10		—		10
Expenses:
Direct operating expenses		61															45			16		—		—
Unallocated shared services expenses		44															—			—		—		44
Operating expenses(2)		105			—			—			—			105			45			16		—		44
Goodwill and acquired intangible asset impairment and amortization		1			—			(1	)		(1	)		—			—			—		—		—
Restructuring/other reorganization expenses		4			—			—			—			4			—			—		—		4
Total expenses		110			—			(1	)		(1	)		109			45			16		—		48
Income (loss) before income tax expense (benefit)		(117	)		—			9			9			(108	)		(99	)		46		—		(55	)
Income tax expense (benefit)(3)		(31	)		—			6			6			(25	)		(23	)		11		—		(13	)
Net income (loss)	$	(86	)	$	—		$	3		$	3		$	(83	)	$	(76	)	$	35	$	—	$	(42	)

(1)

Core Earnings adjustments to GAAP:


	Three Months Ended September 30, 2025
(Dollars in millions)	Net Impact of Derivative Accounting		Net Impact of Goodwill and Acquired Intangibles			Total
Net interest income (loss) after provisions for loan losses	$	4	$	—		$	4
Total other income		4		—			4
Goodwill and acquired intangible asset impairment and amortization		—		(1	)		(1	)
Total Core Earnings adjustments to GAAP	$	8	$	1			9
Income tax expense (benefit)							6
Net income (loss)						$	3

(2)

Reportable segment significant operating expenses are comprised of:


	Three Months Ended September 30, 2025
(Dollars in millions)	Consumer Lending		Federal Education Loans		Business Processing		Other		Total
Servicing expenses	$	12	$	16	$	—	$	—	$	28
Information technology expenses		8		—		—		19		27
Corporate expenses		—		—		—		21		21
Other/remaining expenses		25		—		—		4		29
Operating expenses	$	45	$	16	$	—	$	44	$	105

(3)

Income taxes are based on a percentage of net income before tax for the individual reportable segment.

13. Segment Reporting (Continued)


	Nine Months Ended September 30, 2026
			Adjustments											Reportable Segments
(Dollars in millions)	Total GAAP		Reclassi- fications			Additions/ (Subtractions)			Total Adjustments (1)			Total Core Earnings		Consumer Lending		Federal Education Loans		Business Processing		Other
Interest income:
Education loans	$	1,993												$	820	$	1,173	$	—	$	—
Personal Loans		1													1		—		—		—
Cash and investments		51													14		24		—		13
Total interest income		2,045													835		1,197		—		13
Total interest expense		1,677													553		1,056		—		79
Net interest income (loss)		368	$	3		$	(14	)	$	(11	)	$	357		282		141		—		(66	)
Less: provisions for loan losses		281											281		251		30		—		—
Net interest income (loss) after provisions for loan losses		87													31		111		—		(66	)
Other income (loss):
Servicing revenue		31													7		24		—		—
Asset recovery and business processing revenue		—													—		—		—		—
Other revenue		34													—		—		—		23
Gains on sales of loans		162													162		—		—		—
Net fair value changes of loans		23													23		—		—		—
Total other income		250		(3	)		(8	)		(11	)		239		192		24		—		23
Expenses:
Direct operating expenses		182													138		44		—		—
Unallocated shared services expenses		64													—		—		—		64
Operating expenses(2)		246		—			—			—			246		138		44		—		64
Goodwill and acquired intangible asset impairment and amortization		5		—			(5	)		(5	)		—		—		—		—		—
Restructuring/other reorganization expenses		4		—			—			—			4		—		—		—		4
Total expenses		255		—			(5	)		(5	)		250		138		44		—		68
Income (loss) before income tax expense (benefit)		82		—			(17	)		(17	)		65		85		91		—		(111	)
Income tax expense (benefit)(3)		26		—			(11	)		(11	)		15		20		21		—		(26	)
Net income (loss)	$	56	$	—		$	(6	)	$	(6	)	$	50	$	65	$	70	$	—	$	(85	)

(1)

Core Earnings adjustments to GAAP:


	Nine Months Ended September 30, 2026
(Dollars in millions)	Net Impact of Derivative Accounting			Net Impact of Goodwill and Acquired Intangibles			Total
Net interest income (loss) after provisions for loan losses	$	(11	)	$	—		$	(11	)
Total other income		(11	)		—			(11	)
Goodwill and acquired intangible asset impairment and amortization		—			(5	)		(5	)
Total Core Earnings adjustments to GAAP	$	(22	)	$	5			(17	)
Income tax expense (benefit)								(11	)
Net income (loss)							$	(6	)

(2)

Reportable segment significant operating expenses are comprised of:


	Nine Months Ended September 30, 2026
(Dollars in millions)	Consumer Lending		Federal Education Loans		Business Processing		Other			Total
Servicing expenses	$	41	$	42	$	—	$	—		$	83
Information technology expenses		29		—		—		21			50
Corporate expenses		1		1		—		54			56
Other/remaining expenses		67		1		—		(11	)		57
Operating expenses	$	138	$	44	$	—	$	64		$	246

(3)

Income taxes are based on a percentage of net income before tax for the individual reportable segment.

13. Segment Reporting (Continued)


	Nine Months Ended September 30, 2025
				Adjustments												Reportable Segments
(Dollars in millions)	Total GAAP			Reclassi- fications			Additions/ (Subtractions)			Total Adjustments (1)			Total Core Earnings			Consumer Lending			Federal Education Loans			Business Processing		Other
Interest income:
Education loans	$	2,297														$	838		$	1,459		$	—	$	—
Cash and investments		64															15			30			—		19
Total interest income		2,361															853			1,489			—		19
Total interest expense		1,961															547			1,321			—		72
Net interest income (loss)		400		$	15		$	6		$	21		$	421			306			168			—		(53	)
Less: provisions for loan losses		236												236			207			29			—		—
Net interest income (loss) after provisions for loan losses		164															99			139			—		(53	)
Other income (loss):
Servicing revenue		40															8			32			—		—
Asset recovery and business processing revenue		23															—			—			23		—
Other revenue (loss)		10															1			(1	)		—		44
Total other income		73			(15	)		49			34			107			9			31			23		44
Expenses:
Direct operating expenses		189															115			54			20		—
Unallocated shared services expenses		144															—			—			—		144
Operating expenses(2)		333			—			—			—			333			115			54			20		144
Goodwill and acquired intangible asset impairment and amortization		2			—			(2	)		(2	)		—			—			—			—		—
Restructuring/other reorganization expenses		6			—			—			—			6			—			—			—		6
Total expenses		341			—			(2	)		(2	)		339			115			54			20		150
Income (loss) before income tax expense (benefit)		(104	)		—			57			57			(47	)		(7	)		116			3		(159	)
Income tax expense (benefit)(3)		(29	)		—			18			18			(11	)		(3	)		27			1		(36	)
Net income (loss)	$	(75	)	$	—		$	39		$	39		$	(36	)	$	(4	)	$	89		$	2	$	(123	)

(1)

Core Earnings adjustments to GAAP:


	Nine Months Ended September 30, 2025
(Dollars in millions)	Net Impact of Derivative Accounting		Net Impact of Goodwill and Acquired Intangibles			Total
Net interest income (loss) after provisions for loan losses	$	21	$	—		$	21
Total other income		34		—			34
Goodwill and acquired intangible asset impairment and amortization		—		(2	)		(2	)
Total Core Earnings adjustments to GAAP	$	55	$	2			57
Income tax expense (benefit)							18
Net income (loss)						$	39

(2)

Reportable segment significant operating expenses are comprised of:


	Nine Months Ended September 30, 2025
(Dollars in millions)	Consumer Lending		Federal Education Loans		Business Processing		Other		Total
Servicing expenses	$	40	$	50	$	—	$	5	$	95
Information technology expenses		25		—		1		60		86
Corporate expenses		1		2		—		64		67
Other/remaining expenses		49		2		19		15		85
Operating expenses	$	115	$	54	$	20	$	144	$	333

(3)

Income taxes are based on a percentage of net income before tax for the individual reportable segment.

13. Segment Reporting (Continued)

Summary of Core Earnings Adjustments to GAAP


	Three Months Ended September 30,						Nine Months Ended September 30,
(Dollars in millions)	2026			2025			2026			2025
GAAP net income	$	15		$	(86	)	$	56		$	(75	)
Core Earnings adjustments to GAAP:
Net impact of derivative accounting(1)		(9	)		8			(22	)		55
Net impact of goodwill and acquired intangible assets(2)		—			1			5			2
Net tax effect(3)		(3	)		(6	)		11			(18	)
Total Core Earnings adjustments to GAAP		(12	)		3			(6	)		39
Core Earnings net income	$	3		$	(83	)	$	50		$	(36	)

(1)

Derivative accounting: Core Earnings exclude periodic gains and losses that are caused by the mark-to-market valuations on derivatives that do not qualify for hedge accounting treatment under GAAP as well as the periodic mark-to-market gains and losses that are a result of ineffectiveness recognized related to effective hedges under GAAP. Under GAAP, for our derivatives that are held to maturity, the mark-to-market gain or loss over the life of the contract will equal $0. In our Core Earnings presentation, we recognize the economic effect of these hedges, which generally results in any net settlement cash paid or received being recognized ratably as an interest expense or revenue over the hedged item’s life.

(2)

Goodwill and acquired intangible assets: Our Core Earnings exclude goodwill and intangible asset impairment and amortization of acquired intangible assets.

(3)

Net tax effect: Such tax effect is based upon our Core Earnings effective tax rate for the year.

- Definition

The entire disclosure for segment reporting.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 40
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-40

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 42
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-42

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
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-URI https://asc.fasb.org/1943274/2147482810/280-10-50-34

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

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-Topic 280
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-URI https://asc.fasb.org/1943274/2147482810/280-10-50-31

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-Topic 280
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-URI https://asc.fasb.org/1943274/2147482810/280-10-50-26C

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-Topic 280
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-Section 50
-Paragraph 26B
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-26B

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-URI https://asc.fasb.org/1943274/2147482810/280-10-50-22

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-Topic 280
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-URI https://asc.fasb.org/1943274/2147482810/280-10-50-15

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-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 41
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-41

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-Topic 280
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-Name Accounting Standards Codification
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-Paragraph 21
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-URI https://asc.fasb.org/1943274/2147482810/280-10-50-21

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-URI https://asc.fasb.org/1943274/2147482810/280-10-50-21

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+ Details