Navient Corporation (NASDAQ: NAVI) reported its financial results for the third quarter and nine months ended September 30, 2024, highlighting significant changes in revenue, profitability, and strategic developments compared to the previous fiscal period.

For Q3 2024, Navient recorded a net loss of $2 million, or $(0.02) per diluted share, a stark contrast to the net income of $79 million, or $0.65 per diluted share, in Q3 2023. The decline in profitability was attributed to a decrease in net interest income, which fell to $120 million from $291 million year-over-year, primarily due to a $48 million benefit from loan premium amortization in the prior year and increased loan portfolio paydowns. Total interest income also decreased by 19% to $948 million from $1,170 million in the same quarter of 2023.

Core earnings, however, showed improvement, with net income of $160 million for Q3 2024, up from $57 million in the prior year. This increase was driven by a $219 million gain from the sale of Xtend Healthcare, which Navient divested on September 19, 2024, resulting in a significant boost to other income, which rose to $276 million from $131 million in Q3 2023.

For the nine months ended September 30, 2024, net income was $107 million, down from $256 million in the same period of 2023. The decline was influenced by a decrease in net interest income after provisions for loan losses, which fell to $333 million from $634 million year-over-year. Total interest income for the nine months was $2,948 million, down from $3,338 million in 2023.

Navient's strategic actions included an outsourcing agreement with MOHELA for student loan servicing, effective July 1, 2024, which resulted in nearly 900 employees transferring to MOHELA. The company also recognized $35 million in restructuring charges primarily related to severance costs. As of September 30, 2024, Navient's GAAP equity-to-asset ratio improved to 5.0%, up from 4.6% in Q3 2023, while the adjusted tangible equity ratio increased to 9.8% from 8.7%.

The company repurchased 2.1 million shares for $33 million in Q3 2024, a decrease from 4.2 million shares repurchased for $75 million in Q3 2023. Total capital returned to shareholders, including dividends, was $50 million in Q3 2024, down from $94 million in the prior year.

Overall, Navient's performance in Q3 2024 reflects a challenging environment with significant shifts in revenue and profitability, alongside strategic initiatives aimed at enhancing operational efficiency and flexibility.

About NAVIENT CORP

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