Navient (JSM) Change in Accured Expenses (2017 - 2026)
Navient (JSM) posted Change in Accured Expenses of $11.0 million for Q2 2026, up 126.19% on a QoQ basis from -$42.0 million in Q1 2026, and up 450.0% year-over-year from $2.0 million in Q2 2025.
Analysis
Navient (JSM) Change in Accured Expenses (2017 - 2026) Analysis & Trends
Navient has reported Change in Accured Expenses for 10 years, with the latest figure at $11.0 million in Q2 2026.
- On a quarterly basis, Change in Accured Expenses rose 450.0% year-over-year to $11.0 million in Q2 2026; TTM through Jun 2026 was -$16.0 million, a 92.76% increase from a year earlier, with the FY2025 full-year figure at -$38.0 million, up 80.61% from the prior year.
- Change in Accured Expenses was $11.0 million for Q2 2026 at Navient, up from -$42.0 million in the prior quarter.
- The five-year high for Change in Accured Expenses was $59.0 million in Q4 2023, with the low at -$286.0 million in Q1 2022.
- Average Change in Accured Expenses over 5 years is -$23.7 million, with a median of -$5.0 million recorded in 2024.
- The sharpest annual moves came in 2022 and 2023: Change in Accured Expenses sank 535.56% in 2022, then jumped 1866.67% in 2023.
- Over 5 years, Change in Accured Expenses stood at $3.0 million in 2022, then surged by 1866.67% to $59.0 million in 2023, then plunged by 172.88% to -$43.0 million in 2024, then jumped by 111.63% to $5.0 million in 2025, then soared by 120.0% to $11.0 million in 2026.
- The last three Change in Accured Expenses figures came in at $11.0 million (Q2 2026), -$42.0 million (Q1 2026), and $5.0 million (Q4 2025), per Business Quant data.
Peer Set
Peer Comparison
| # | Company | Market Cap | Enterprise Value | Gross Profit (Qtr) | Change in Accured Expenses (Qtr) |
|---|---|---|---|---|---|
| 1 | Synchrony Financial | 26.06 Bn | 9.87 Bn | - | 190.00 Mn |
| 2 | Affirm Holdings | 24.16 Bn | 22.53 Bn | - | -22.78 Mn |
| 3 | FirstCash Holdings | 9.90 Bn | 9.73 Bn | 533.67 Mn | 8.62 Mn |
| 4 | Credit Acceptance | 6.25 Bn | 5.76 Bn | 569.30 Mn | -21.60 Mn |
| 5 | Enova International | 5.63 Bn | 5.51 Bn | 568.07 Mn | 43.90 Mn |
| 6 | Slm | 4.96 Bn | 160.79 Mn | - | 29.84 Mn |
| 7 | Bread Financial Holdings | 4.32 Bn | -15.76 Bn | 957.00 Mn | 38.00 Mn |
| 8 | StoneCo | 2.68 Bn | 1.06 Bn | 308.97 Mn | 2.04 Mn |
| 9 | Ezcorp | 2.05 Bn | 1.73 Bn | 246.19 Mn | -23.32 Mn |
| 10 | Navient | 1.71 Bn | 340.86 Mn | - | 11.00 Mn |
Historic Data
Download Data
Historic Data
| Date | Value |
|---|---|
| Jun 30, 2026 | 11.00 Mn |
| Mar 31, 2026 | -42.00 Mn |
| Dec 31, 2025 | 5.00 Mn |
| Sep 30, 2025 | 10.00 Mn |
| Jun 30, 2025 | 2.00 Mn |
| Mar 31, 2025 | -55.00 Mn |
| Dec 31, 2024 | -43.00 Mn |
| Sep 30, 2024 | -125.00 Mn |
| Jun 30, 2024 | -12.00 Mn |
| Mar 31, 2024 | -16.00 Mn |
| Dec 31, 2023 | 59.00 Mn |
| Sep 30, 2023 | 53.00 Mn |
| Jun 30, 2023 | 42.00 Mn |
| Mar 31, 2023 | -49.00 Mn |
| Dec 31, 2022 | 3.00 Mn |
| Sep 30, 2022 | 41.00 Mn |
| Jun 30, 2022 | -24.00 Mn |
| Mar 31, 2022 | -286.00 Mn |
| Dec 31, 2021 | 216.00 Mn |
| Sep 30, 2021 | 106.00 Mn |