Jefferson Capital (JCAP) Cash Flow: Operating & Free Cash Flow

Jefferson Capital Cash Flow Statement Analysis

Values in millions USD

Income Statement Balance Sheet Cash Flow Ratios

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Cash flow statement showing operating, investing, and financing activities for Jefferson Capital, Inc. (JCAP) - Annual data in millions USD
Breakdown	FY 2025	FY 2024	FY 2023	FY 2019	FY 2018	FY 2017
Period ending	Dec 2025	Dec 2024	Dec 2023	Dec 2019	Dec 2018	Dec 2017
Operating Activities
Net Income	187.97	128.89	111.54	44.41	54.37	14.56
Depreciation & Amortization	5.25	2.61	5.28	6.26	3.49	0.53
Deferred Income Tax	21.47	-0.53	0.00	0.00	0.00	0.00
Stock Based Compensation	17.22	0.00	0.00	2.15	1.93	1.30
Change in Working Capital	28.32	29.49	-0.13	-1.96	1.01	1.00
Change in Accounts Receivable	4.59	0.00	0.00	0.00	0.00	0.00
Change in Accounts Payable	0.00	0.00	8.24	0.08	0.26	0.50
Change in Other Working Capital	23.73	4.25	-8.37	-2.05	0.76	0.50
Other Operating Activities	8.58	4.25	3.52	-64.49	-67.10	-20.96
Net Cash from Operating Activities	268.81	168.21	120.22	-13.63	-6.31	-3.57
Investing Activities
Capital Expenditures	-1.09	-6.21	-1.23	-166.58	-274.99	-155.54
Acquisitions	0.00	0.00	-5.60	0.00	0.00	0.00
Purchases of Investments	0.00	0.00	0.00	-156.11	-1.80	0.00
Sales/Maturities of Investments	0.00	0.00	0.00	0.36	33.05	27.51
Other Investing Activities	-400.86	-541.43	-396.59	1.01	1.99	12.48
Net Cash from Investing Activities	-401.94	-542.37	-403.41	-321.31	-241.75	-115.55
Financing Activities
Debt Repayment	218.50	-650.40	-328.41	0.00	0.00	0.00
Common Stock Issued	10.00	0.00	0.00	38.12	101.63	111.76
Common Stock Repurchased	0.00	0.00	0.00	-0.57	-0.33	-0.18
Dividends Paid	-63.46	-36.00	-30.56	-41.72	-30.59	-16.95
Other Financing Activities	-15.35	-7.27	-5.90	37.55	65.56	89.61
Net Cash from Financing Activities	149.70	388.82	289.86	-4.17	34.97	72.66
Summary
Effect of Forex Changes on Cash	-7.26	2.98	-1.22	333.68	174.82	26.06
Net Change in Cash	9.31	17.64	5.45	-5.44	-38.26	-20.40
Cash at Beginning of Period	38.24	20.60	15.16	8.72	46.98	67.37
Cash at End of Period	47.55	38.24	20.60	3.28	8.72	46.98
Free Cash Flow	267.73	162.00	118.99	-180.21	-281.29	-159.11
Supplemental Disclosures
Interest Paid	-	58.13	45.11	-	-	-
Income Taxes Paid	-	8.67	9.05	-	-	-

Source: Company financial statements from annual and quarterly filings. Data as of Jun 30, 2026. Data sources and methodology

Frequently Asked Questions About Jefferson Capital Cash Flow

What is Jefferson Capital's free cash flow?

Jefferson Capital generated free cash flow of $267.73M in fiscal 2025 (fiscal year ended Dec 31, 2025), operating cash flow of $268.81M minus $1.08M of capital expenditures. That was up 65.3% from $162.00M a year earlier. Free cash flow equaled 44.1% of revenue.

How much does Jefferson Capital spend on capital expenditures?

Jefferson Capital spent $1.08M on capital expenditures in fiscal 2025, compared with $6.21M a year earlier. That equals 0.4% of operating cash flow.

Does Jefferson Capital pay dividends or buy back shares?

Yes. In fiscal 2025 Jefferson Capital returned $63.45M in dividends to shareholders, according to its cash flow statement.

What is free cash flow?

Free cash flow is operating cash flow minus capital expenditures. It is the cash a company has left for dividends, buybacks, debt repayment or acquisitions after funding its operations and investment. Full definition