Financial Data and Key Metrics Changes - Collections for the second quarter reached $256 million, an increase of 85% year over year, with estimated remaining collections (ERC) at $2.9 billion, up 31% year over year [5][11] - Revenue for the quarter was $153 million, up 47% compared to the prior year, with a cash efficiency ratio of 75.9% [5][15] - Adjusted cash EBITDA for the last twelve months was $654 million, improving leverage to 1.76 times [6][18] Business Line Data and Key Metrics Changes - The collections performance was driven by strong deployments, with portfolio purchases for the quarter totaling $125 million [9] - The Conn's portfolio purchase contributed $65 million to collections for the quarter, reinforcing the accuracy of underwriting models [9][14] - Operating expenses were $66 million, up 37% year over year, but expenses remained well controlled relative to collections [15][16] Market Data and Key Metrics Changes - Delinquency trends remain elevated across all non-mortgage consumer asset classes, creating favorable portfolio supply trends [6][8] - The insolvency market has seen a pronounced increase in the number of insolvencies in both the U.S. and Canada, fueling a resurgence in supply portfolios [7][10] - The current level of personal savings is $1 trillion, lower than the pre-pandemic average, indicating limited consumer ability to absorb financial hardships [7] Company Strategy and Development Direction - The company aims to maintain a focus on deploying capital with attractive risk-adjusted returns, with a target leverage ratio of 2 to 2.5 times [18][20] - The company emphasizes owning high-value aspects of the purchasing and collection process while outsourcing commoditized operations [12][14] - The company is prepared to respond to increased opportunities in the market, particularly in the insolvency space [8][58] Management's Comments on Operating Environment and Future Outlook - Management remains bullish on investment opportunities, citing elevated consumer delinquencies and charge-offs as drivers for robust portfolio supply [6][8] - The company expects to collect $889 million of its ERC balance during the next twelve months, indicating strong future cash flow [11] - Management noted that a potential economic slowdown could increase charge-off supply, which would be net positive for the company [68][69] Other Important Information - The company completed its initial public offering on June 25, marking a significant milestone in its growth strategy [4] - A quarterly dividend of $0.24 per share was declared, representing a 5.7% annualized yield [20] - The effective tax rate for the quarter was 23%, influenced by one-time items and a catch-up for taxes [42][46] Q&A Session Summary Question: Deployment mix and changes - The deployment mix remains consistent with recent trends, with no substantial changes noted [24] Question: Supply and pricing updates across markets - Supply trends across asset classes have remained consistent, with increased supply observed [25] Question: Seller pipeline and new potential sellers - The company is expanding its funnel of opportunities, particularly in asset classes where it holds a market leadership position [30] Question: Impact of insolvency growth on consolidated yields - An increase in insolvency deployments could improve cash efficiency ratios over time, but current levels are not expected to have a significant near-term impact [34][36] Question: Effective tax rate and drivers - The effective tax rate was higher than initially expected due to a catch-up provision for taxes [42][46] Question: Performance of the cons portfolio - The performing cons portfolio continues to exceed underwritten expectations, while the non-performing part is incorporated into charge-off purchases [50][51] Question: M&A opportunities and market conditions - The company is seeing more opportunities in performing portfolios due to market dislocations, but remains disciplined in its approach [55][58] Question: Future cash efficiency improvements - Continuous improvement in cash efficiency remains a focus, with expectations for ongoing initiatives to drive down costs [61][62] Question: Economic slowdown impact on portfolio and deployments - Historical data suggests that a recession could lead to increased charge-off supply, which would be beneficial for the company [67][69]

Disclaimer Second Quarter 2025 Financial Results August 14, 2025 Forward Looking Statements Disclaimer This presentation of Jefferson Capital, Inc. (together with its direct and indirect subsidiaries, "we", "us", "or", "JCAP", "Jefferson Capital", or the "Company") contains forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995. All statements contained in this presentation that do not relate to matters of historical fact should be considered forward-looking st ...

Table of Contents UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended June 30, 2025 ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission File Number 001-42718 Jefferson Capital, Inc. (Exact name of registrant as specified in its charter) or DELAWARE 33-1923926 (IRS Employer Ide ...

Exhibit 99.1 Jefferson Capital Reports Second Quarter 2025 Results 47% Growth in Revenue to $152.7 Million Collections Grow 85% to $255.7 Million with Estimated Remaining Collections ("ERC") up 31% to a Record $2.9 Billion Pre-tax Income up 82% to $62.0 Million with Net Income up 48% to $47.7 Million Adjusted Pre-tax Income up 55% to $61.7 Million Board of Directors Declares Quarterly Cash Dividend of $0.24 per Share MINNEAPOLIS, August 14, 2025 /GLOBE NEWSWIRE/ -- Jefferson Capital, Inc. ("Jefferson Capita ...

Financial Performance - Revenue increased by 47% to $152.7 million compared to $103.8 million in the second quarter of 2024 [9][5] - Collections grew by 85% to $255.7 million, with significant contributions from the United States, which saw a 107.2% increase [4][6] - Estimated Remaining Collections (ERC) rose by 31% to a record $2.9 billion [5][6] - Pre-tax income increased by 82% to $62.0 million, while net income rose by 48% to $47.7 million [5][10] Operational Efficiency - The company achieved a Cash Efficiency Ratio of 75.9%, an improvement of 638 basis points from the previous year [5][30] - Adjusted pre-tax income increased by 55% to $61.7 million [5][32] - Operating expenses rose by 37.3% to $65.5 million, primarily due to increased servicing expenses [10][5] Capital Management - The Board of Directors declared a quarterly cash dividend of $0.24 per share [12][14] - The company invested $125.3 million in acquiring receivable portfolios, a decrease from $140.5 million in the same quarter of 2024 [12][5] - Leverage improved to 1.76x from 2.47x year-over-year, reflecting strong portfolio cash flow growth [13][5] Market Position and Strategy - The investment environment is favorable, characterized by high consumer credit delinquencies and charge-offs, which support portfolio supply [2] - The company is well-positioned with low leverage and ample capital resources to capitalize on upcoming opportunities [2][5] - The CEO highlighted the strong collections growth and record ERC as indicators of the company's competitive advantage [2][5]