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PRA Group Reports Fourth Quarter and Full Year 2025 Results

prnewswire.com

PRA Group Reports Fourth Quarter and Full Year 2025 Results Company Achieves 13% Cash Collections Growth Year-over-Year and $1.2 Billion of Purchases for Full Year 2025

Net Loss Attributable to PRA Group, Inc. of $305 Million for Full Year 2025, Primarily Driven by a Non-Cash Goodwill Impairment Charge of $413 Million in Q3 2025; Adjusted Net Income Attributable to PRA of $73 million for Full Year 2025

Continued to Improve U.S. Operations and Build on the Strong Track Record of our European Business

NORFOLK, Va., Feb. 26, 2026 /PRNewswire/ -- PRA Group, Inc. (Nasdaq: PRAA) (the "Company" or "PRA"), a global leader in acquiring and collecting nonperforming loan portfolios, today reported its financial results for the fourth quarter ("Q4 2025") and full year of 2025.

Q4 2025 Highlights

Full Year 2025 Highlights

1.

Cash efficiency ratio is calculated by dividing cash receipts less operating expenses by cash receipts. Cash receipts refers to cash collections on the Company's nonperforming loan portfolios, fees and revenue recognized from the Company's class action claims recovery services. Adjusted cash efficiency ratio is calculated by dividing cash receipts less adjusted operating expenses by cash receipts. Calculation of the adjusted cash efficiency ratio can be found at the end of this press release.

2.

Refers to the sum of all future projected cash collections on the Company's nonperforming loan portfolios.

3.

A reconciliation of net income/(loss) attributable to PRA Group, Inc. to adjusted net income/(loss) attributable to PRA can be found at the end of this press release.

4.

A reconciliation of diluted earnings per share to adjusted diluted earnings per share can be found at the end of this press release.

5.

A reconciliation of net income/(loss) attributable to PRA Group, Inc. to Adjusted EBITDA can be found at the end of this press release.

"PRA made significant progress in 2025. Since stepping into the CEO role in June, we have further strengthened our U.S. operational platform, built on the track record of our European franchise, and developed our longer-term strategy and key financial goals," said Martin Sjolund, president and chief executive officer. "In the U.S., we successfully executed against our near-term strategic priorities, including driving cost savings, reorganizing our operations, creating a new talent hub, and implementing our IT modernization roadmap."

"Our adjusted non-GAAP results demonstrate a stable earnings platform, underpinned by a strong and well-diversified capital structure with moderate leverage that has declined in recent quarters. During the fourth quarter, we repurchased $10 million of our shares, bringing the total amount repurchased in 2025 to $20 million, in line with our capital allocation strategy to drive shareholder value."

"Overall, we are moving in the right direction as we continue to improve our financial profile and focus on delivering higher returns while reducing leverage. Looking ahead, we are introducing our PRA 3.0 strategy to evolve the Company into a high-performing, technology-enabled global allocator of capital. We believe that the actions we are taking will drive stronger financial results and unlock meaningful long-term value for our shareholders."

Cash Collections and Revenues

The following table presents cash collections by quarter and by source on an as reported and constant currency-adjusted basis:

Cash Collection Source

2025

2024

($ in thousands)

Q4

Q3

Q2

Q1

Q4

U.S. Core

$ 249,322

$ 258,277

$ 253,856

$ 240,467

$ 208,624

U.S. Insolvency

20,223

21,131

21,175

20,589

21,722

Europe Core

188,277

185,910

185,652

164,371

162,564

Europe Insolvency

19,166

22,658

24,609

21,205

23,724

Other markets (1)

54,670

54,268

50,996

50,804

$ 51,432

Total Cash Collections

$ 531,658

$ 542,244

$ 536,288

$ 497,436

$ 468,066

Cash Collection Source -

Constant Currency Adjusted

2025

2024

($ in thousands)

Q4

Q4

U.S. Core

$ 249,322

$ 208,623

U.S. Insolvency

20,223

21,722

Europe Core

188,277

174,587

Europe Insolvency

19,166

24,680

Other markets (1)

54,670

$ 54,822

Total Cash Collections

$ 531,658

$ 484,434

1.

Reflects total cash collections in South America, Canada and Australia.

Three Months Ended Dec 31,

Year Ended Dec 31,

($ in thousands)

2025

2024

2025

2024

Portfolio income

$ 262,830

$ 229,720

$ 1,013,271

$ 857,188

Recoveries collected in excess of forecast

36,543

31,879

120,696

156,135

Changes in expected future recoveries

27,336

23,381

55,755

84,733

Changes in expected recoveries

63,879

55,260

176,451

240,868

Total portfolio revenue

$ 326,709

$ 284,980

$ 1,189,722

$ 1,098,056

Expenses

1.

A reconciliation of Total operating expenses to Adjusted operating expenses can be found at the end of this press release.

Portfolio Purchases

Portfolio Purchase Source

2025

2024

($ in thousands)

Q4

Q3

Q2

Q1

Q4

U.S. Core

$ 102,254

$ 119,672

$ 160,193

$ 148,903

$ 161,167

U.S. Insolvency

10,088

14,809

22,134

12,059

9,460

Europe Core

152,375

95,239

142,465

108,390

220,875

Europe Insolvency

4,758

5,934

4,757

4,856

8,272

Other markets (2)

45,326

$ 19,838

$ 16,956

$ 17,494

$ 32,896

Total Portfolio Purchases

$ 314,801

$ 255,492

$ 346,505

$ 291,702

$ 432,670

2.

Reflects total portfolio purchases in South America, Canada and Australia.

3.

Contractual agreements with sellers of nonperforming loans that allow for the purchase of nonperforming loan portfolios at pre-established prices. These amounts represent our estimated forward flow purchases over the next 12 months under the agreements in place based on projections and other factors, including sellers' estimates of future forward flow sales, and are dependent on actual delivery by the sellers and, in some cases, the impact of foreign exchange rate fluctuations. Accordingly, amounts purchased under these agreements may vary significantly.

Credit Availability

Conference Call Information

PRA Group, Inc. will hold a conference call today at 5:00 p.m. ET to discuss its financial and operational results. To listen to a webcast of the call and view the accompanying slides, visit https://ir.pragroup.com/events-and-presentations. To listen by phone, call 646-357-8785 in the U.S. or 1-800-836-8184 outside the U.S. and ask for the PRA Group conference call. To listen to a replay of the call, either visit the same website until February 26, 2027, or call 646-517-4150 in the U.S. or 1-888-660-6345 outside the U.S. and use access code 83300# until March 5, 2026.

About PRA Group

As a global leader in acquiring and collecting nonperforming loan portfolios, PRA Group, Inc. returns capital to banks and other creditors to help expand financial services for consumers in the Americas, Europe and Australia. With thousands of employees worldwide, PRA Group, Inc. companies collaborate with customers to help them resolve their debt. For more information, please visit www.pragroup.com.

About Forward-Looking Statements

Statements made herein that are not historical in nature, including PRA's or its management's intentions, hopes, beliefs, expectations, representations, projections, plans or predictions of the future, are forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended.

The forward-looking statements in this press release are based upon management's current beliefs, estimates, assumptions and expectations of PRA's future operations and financial and economic performance, taking into account currently available information. These statements are not statements of historical fact or guarantees of future performance, and there can be no assurance that anticipated events will transpire or that PRA's expectations will prove to be correct. Forward-looking statements involve risks and uncertainties, some of which are not currently known to PRA. Actual events or results may differ materially from those expressed or implied in any such forward-looking statements as a result of various factors, including risk factors and other risks that are described from time to time in PRA's filings with the Securities and Exchange Commission ("SEC"), including PRA's annual reports on Form 10-K, its quarterly reports on Form 10-Q and its current reports on Form 8-K, which are available through PRA's website and contain a detailed discussion of PRA's business, including risks and uncertainties that may affect future results.

Due to such uncertainties and risks, you are cautioned not to place undue reliance on such forward-looking statements, which speak only as of today. Information in this press release may be superseded by more recent information or statements, which may be disclosed in later press releases, subsequent filings with the SEC or otherwise. Except as required by law, PRA assumes no obligation to publicly update or revise its forward-looking statements contained herein to reflect any change in PRA's expectations with regard thereto or to reflect any change in events, conditions or circumstances on which any such forward-looking statements are based, in whole or in part.

PRA Group, Inc.

Consolidated Income Statements

(Amounts in thousands, except per share amounts)

(unaudited)

Three Months Ended

December 31,

Year Ended December 31,

2025

2024

2025

2024

Revenues

Portfolio income

$ 262,830

$ 229,720

$ 1,013,271

$ 857,188

Changes in expected recoveries

63,879

55,260

176,451

240,868

Total portfolio revenue

326,709

284,980

1,189,722

1,098,056

Other revenue

6,681

8,252

12,115

16,468

Total revenues

333,390

293,232

1,201,837

1,114,524

Operating expenses

Compensation and benefits

73,381

74,959

296,665

298,903

Legal collection costs

43,906

34,036

161,647

124,782

Legal collection fees

16,906

16,270

64,319

56,623

Agency fees

23,812

21,583

92,424

83,334

Professional and outside services

20,164

19,592

84,389

83,218

Communication

8,433

9,230

36,704

43,433

Rent and occupancy

3,879

4,474

14,517

16,929

Depreciation, amortization and impairment of long-lived assets

1,728

2,966

10,439

10,792

Goodwill impairment

412,611

Other operating expenses

15,595

15,986

58,395

56,778

Total operating expenses

207,804

199,096

1,232,110

774,792

Income/(loss) from operations

125,586

94,136

(30,273)

339,732

Other income and (expense)

Interest expense, net

(64,370)

(60,574)

(251,788)

(229,267)

Gain on sale of equity method investment

38,403

Other

646

(162)

419

(860)

Income/(loss) before income taxes

61,862

33,400

(243,239)

109,605

Income tax expense

2,647

10,616

46,735

21,032

Net Income/(loss)

59,215

22,784

(289,974)

88,573

Net income attributable to noncontrolling interests

2,687

4,328

15,168

17,972

Net income/(loss) attributable to PRA Group, Inc.

$ 56,528

$ 18,456

$ (305,142)

$ 70,601

Net income/(loss) per common share attributable to PRA Group, Inc.

Basic

$ 1.46

$ 0.47

$ (7.79)

$ 1.79

Diluted

$ 1.46

$ 0.47

$ (7.79)

$ 1.79

Weighted average number of shares outstanding

Basic

38,741

39,468

39,173

39,382

Diluted

38,845

39,681

39,173

39,542

PRA Group, Inc.

Consolidated Balance Sheets

(Amounts in thousands)

December 31, 2025

December 31, 2024

ASSETS

Cash and cash equivalents

$ 104,409

$ 105,938

Investments

66,628

66,304

Finance receivables, net

4,688,024

4,140,742

Income taxes receivable

17,702

19,559

Deferred tax assets, net

76,955

75,134

Right-of-use assets

29,206

32,173

Property and equipment, net

24,886

29,498

Goodwill

26,871

396,357

Other assets

68,641

65,450

Total assets

$ 5,103,322

$ 4,931,155

LIABILITIES AND EQUITY

Liabilities

Accrued expenses and accounts payable

$ 131,812

$ 141,211

Income taxes payable

29,845

28,584

Deferred tax liabilities, net

17,064

16,813

Lease liabilities

32,160

36,437

Interest-bearing deposits

106,148

163,406

Borrowings

3,697,338

3,326,621

Other liabilities

48,990

24,476

Total liabilities

4,063,357

3,737,548

Equity

Preferred stock, $0.01 par value, 2,000 shares authorized, no shares issued and outstanding

Common stock, $0.01par value, 100,000 shares authorized, 38,453 shares issued and

outstanding as of December 31, 2025; 100,000 shares authorized, 39,510 shares issued and

outstanding as of December 31, 2024

385

395

Additional paid-in capital

11,474

17,882

Retained earnings

1,255,007

1,560,149

Accumulated other comprehensive loss

(287,015)

(443,394)

Total stockholders' equity - PRA Group, Inc.

979,851

1,135,032

Noncontrolling interests

60,114

58,575

Total equity

1,039,965

1,193,607

Total liabilities and equity

$ 5,103,322

$ 4,931,155

Purchase Price Multiples

as of December 31, 2025

Amounts in thousands, except percentages

Purchase Period

Purchase Price (1)(2)

Total Estimated

Collections (3)

Estimated

Remaining

Collections (4)

Current Purchase

Price Multiple

Original Purchase

Price Multiple (5)

U.S. Core

1996-2015

$ 2,736,875

$ 7,502,110

$ 102,171

274 %

224 %

2016

400,545

819,859

35,429

205 %

195 %

2017

511,902

1,168,721

73,695

228 %

193 %

2018

604,669

1,373,598

101,701

227 %

199 %

2019

432,222

1,017,197

77,296

235 %

209 %

2020

415,384

940,632

97,908

226 %

215 %

2021

339,885

605,109

130,492

178 %

191 %

2022

275,433

435,295

151,728

158 %

164 %

2023

506,319

956,536

495,435

189 %

191 %

2024

727,672

1,627,822

1,133,172

224 %

211 %

2025

531,021

1,144,436

1,038,346

216 %

216 %

Subtotal

7,481,927

17,591,315

3,437,373

U.S. Insolvency

1996-2015

1,472,385

2,806,455

1

191 %

154 %

2016

67,454

85,643

33

127 %

124 %

2017

275,257

359,492

257

131 %

125 %

2018

97,879

137,203

94

140 %

127 %

2019

120,845

164,082

289

136 %

128 %

2020

62,130

90,166

1,993

145 %

136 %

2021

54,898

74,234

7,566

135 %

136 %

2022

33,442

47,906

13,948

143 %

139 %

2023

61,242

80,354

42,982

131 %

136 %

2024

68,168

99,515

64,368

146 %

149 %

2025

59,091

94,574

89,396

160 %

160 %

Subtotal

2,372,791

4,039,624

220,927

Total U.S.

9,854,718

21,630,939

3,658,300

Europe Core

2012-2015

1,225,893

3,502,939

501,505

286 %

190 %

2016

333,090

592,884

139,586

178 %

167 %

2017

252,174

365,536

81,441

145 %

144 %

2018

341,775

565,847

154,776

166 %

148 %

2019

518,610

886,432

288,716

171 %

152 %

2020

324,119

606,494

222,958

187 %

172 %

2021

412,411

729,384

346,484

177 %

170 %

2022

359,447

596,537

391,041

166 %

162 %

2023

410,593

703,345

487,208

171 %

169 %

2024

451,786

817,788

724,434

181 %

180 %

2025

512,533

949,923

892,135

185 %

185 %

Subtotal

5,142,431

10,317,109

4,230,284

Europe Insolvency

2014-2015

29,849

48,955

164 %

135 %

2016

39,338

58,523

469

149 %

130 %

2017

39,235

52,785

300

135 %

128 %

2018

44,908

53,296

686

119 %

123 %

2019

77,218

114,448

4,538

148 %

130 %

2020

105,440

162,042

7,550

154 %

129 %

2021

53,230

80,047

11,541

150 %

134 %

2022

44,604

65,853

23,130

148 %

137 %

2023

46,558

66,329

36,108

142 %

138 %

2024

43,459

64,128

43,558

148 %

147 %

2025

20,760

30,102

28,167

145 %

145 %

Subtotal

544,599

796,508

156,047

Total Europe

5,687,030

11,113,617

4,386,331

Total other markets (6)

940,304

2,193,890

564,234

233 %

204 %

Total PRA Group

$ 16,482,052

$ 34,938,446

$ 8,608,865

(1)

Includes the acquisition date finance receivables portfolios that were acquired through our business acquisitions.

(2)

Non-U.S. amounts are presented at the exchange rate at the end of the year in which the portfolio was purchased. Purchase price adjustments that occur throughout the life of the portfolio are presented at the year-end exchange rate for the respective year of purchase.

(3)

Non-U.S. amounts are presented at the year-end exchange rate for the respective year of purchase.

(4)

Non-U.S. amounts are presented at the December 31, 2025 exchange rate.

(5)

The original purchase price multiple represents the purchase price multiple at the end of the year of purchase.

(6)

Reflects all vintages in South America, Canada and Australia.

Portfolio Financial Information (1)

Amounts in thousands

Year Ended December 31, 2025

As of December 31, 2025

Purchase Period

Cash

Collections (2)

Portfolio

Income (2)

Changes in

Expected

Recoveries (2)

Total Portfolio

Revenue (2)

Net Finance Receivables (3)

U.S. Core

1996-2015

$ 53,587

$ 26,258

$ 13,387

$ 39,645

$ 33,430

2016

12,907

7,702

(636)

7,066

14,911

2017

26,648

14,363

6,487

20,850

30,259

2018

42,911

19,553

7,183

26,736

49,931

2019

37,333

16,692

3,072

19,764

37,766

2020

50,390

21,632

4,934

26,566

50,181

2021

52,793

28,021

(14,710)

13,311

65,403

2022

58,512

25,407

(19,249)

6,158

89,144

2023

185,870

91,451

(33,694)

57,757

268,624

2024

374,880

212,323

42,435

254,758

611,570

2025

106,091

89,455

9,235

98,690

522,814

Subtotal

1,001,922

552,857

18,444

571,301

1,774,033

U.S. Insolvency

1996-2015

1,024

24

1,009

1,033

1

2016

127

16

8

24

31

2017

1,000

92

448

540

227

2018

1,015

32

562

594

89

2019

2,682

85

1,004

1,089

276

2020

8,723

747

(1,207)

(460)

1,806

2021

11,760

1,510

275

1,785

7,080

2022

10,471

2,057

437

2,494

12,425

2023

18,040

5,243

(123)

5,120

36,785

2024

23,097

10,571

(1,091)

9,480

48,880

2025

5,179

5,377

1,461

6,838

59,772

Subtotal

83,118

25,754

2,783

28,537

167,372

Total U.S.

1,085,040

578,611

21,227

599,838

1,941,405

Europe Core

2012-2015

126,911

69,456

43,876

113,332

148,237

2016

27,114

11,577

5,547

17,124

79,003

2017

15,710

5,604

(857)

4,747

54,052

2018

34,331

12,302

3,333

15,635

99,338

2019

61,690

19,757

20,224

39,981

194,078

2020

45,146

17,288

12,576

29,864

134,890

2021

59,665

25,558

7,397

32,955

209,447

2022

67,772

26,901

4,471

31,372

246,086

2023

93,166

37,757

7,603

45,360

290,922

2024

135,606

58,624

6,222

64,846

405,324

2025

57,099

27,241

5,451

32,692

484,918

Subtotal

724,210

312,065

115,843

427,908

2,346,295

Europe Insolvency

2014-2015

347

347

347

2016

594

81

482

563

120

2017

952

42

630

672

183

2018

1,427

83

306

389

556

2019

6,105

606

424

1,030

3,811

2020

15,517

1,182

2,185

3,367

7,071

2021

14,619

1,591

4,658

6,249

10,553

2022

15,240

2,791

2,957

5,748

19,924

2023

15,679

4,160

1,421

5,581

30,139

2024

15,241

5,996

1,076

7,072

32,886

2025

1,917

1,349

517

1,866

20,382

Subtotal

87,638

17,881

15,003

32,884

125,625

Total Europe

811,848

329,946

130,846

460,792

2,471,920

Total other markets (4)

210,738

104,714

24,378

129,092

274,699

Total PRA Group

$ 2,107,626

$ 1,013,271

$ 176,451

$ 1,189,722

$ 4,688,024

(1)

Includes the nonperforming loan portfolios that were acquired through our business acquisitions.

(2)

Non-U.S. amounts are presented using the average exchange rates during the current year.

(3)

Non-U.S. amounts are presented at the December 31, 2025 exchange rate.

(4)

Reflects all vintages in South America, Canada and Australia.

Cash Collections by Year, By Year of Purchase (1)

as of December 31, 2025

Amounts in millions

Cash Collections

Purchase Period

Purchase

Price (2)(3)

1996-2015

2016

2017

2018

2019

2020

2021

2022

2023

2024

2025

Total

U.S. Core

1996-2015

$ 2,736.9

$ 5,186.4

$ 673.8

$ 479.4

$ 337.7

$ 230.9

$ 149.3

$ 98.2

$ 67.1

$ 51.7

$ 64.7

$ 53.6

$ 7,392.8

2016

400.5

86.1

195.3

160.1

116.6

88.7

59.9

29.1

17.6

18.1

12.9

784.4

2017

511.9

94.3

264.4

247.1

185.6

124.8

73.1

41.6

37.5

26.6

1095.0

2018

604.7

106.3

320.2

304.7

214.8

131.6

83.2

68.1

42.9

1271.8

2019

432.2

93.4

282.2

237.4

141.7

86.1

61.8

37.3

939.9

2020

415.4

127.4

274.7

185.4

121.3

83.6

50.4

842.8

2021

339.9

73.8

149.9

115.3

82.8

52.8

474.6

2022

275.4

34.9

102.4

87.8

58.5

283.6

2023

506.3

63.5

211.8

185.9

461.2

2024

727.7

119.8

374.9

494.7

2025

531.0

106.1

106.1

Subtotal

7,481.9

5,186.4

759.9

769.0

868.5

1,008.2

1,137.9

1,083.6

812.8

682.7

836.0

1,001.9

14,146.9

U.S. Insolvency

1996-2015

1,472.4

2,290.4

230.4

142.6

78.6

39.1

13.6

4.5

2.9

1.8

1.4

1.0

2,806.3

2016

67.5

10.1

18.9

18.2

16.4

13.0

6.6

1.3

0.6

0.4

0.1

85.6

2017

275.3

49.1

97.3

80.9

58.8

44.0

20.8

4.9

2.5

1.0

359.3

2018

97.9

6.7

27.4

30.5

31.6

24.6

12.7

2.5

1.0

137.0

2019

120.8

13.4

30.9

37.9

36.8

28.0

14.2

2.7

163.9

2020

62.1

6.5

16.1

20.4

19.5

17.0

8.7

88.2

2021

54.9

4.5

17.7

17.4

15.2

11.8

66.6

2022

33.4

3.2

9.2

11.1

10.5

34.0

2023

61.2

4.5

14.8

18.0

37.3

2024

68.2

12.1

23.1

35.2

2025

59.1

5.2

5.2

Subtotal

2,372.8

2,290.4

240.5

210.6

200.8

177.2

153.3

145.2

127.7

98.6

91.2

83.1

3,818.6

Total U.S.

9,854.7

7,476.8

1,000.4

979.6

1,069.3

1,185.4

1,291.2

1,228.8

940.5

781.3

927.2

1,085.0

17,965.5

Europe Core

2012-2015

1,225.8

538.4

350.2

310.3

290.5

241.4

206.0

202.4

164.3

142.4

132.1

126.9

2,704.9

2016

333.1

40.4

78.9

72.6

58.0

48.3

46.7

36.9

29.7

27.4

27.1

466.0

2017

252.2

17.9

56.0

44.1

36.1

34.8

25.2

20.2

17.9

15.7

267.9

2018

341.8

24.3

88.7

71.3

69.1

50.7

41.6

37.1

34.3

417.1

2019

518.6

48.0

125.7

121.4

89.8

75.1

68.2

61.7

589.9

2020

324.1

32.3

91.7

69.0

56.1

50.1

45.1

344.3

2021

412.4

48.5

89.9

73.0

66.6

59.7

337.7

2022

359.4

33.9

83.8

74.7

67.8

260.2

2023

410.6

50.2

103.1

93.2

246.5

2024

451.9

46.3

135.6

181.9

2025

512.5

57.1

57.1

Subtotal

5,142.4

538.4

390.6

407.1

443.4

480.2

519.7

614.6

559.7

572.1

623.5

724.2

5,873.5

Europe Insolvency

2014-2015

29.9

7.3

8.3

8.2

7.4

5.4

3.7

1.9

0.8

0.6

0.4

0.3

44.3

2016

39.3

6.2

12.7

12.9

10.7

7.9

6.0

2.7

1.3

0.8

0.6

61.8

2017

39.2

1.2

7.9

9.2

9.8

9.4

6.5

3.8

1.5

1.0

50.3

2018

44.9

0.6

8.4

10.3

11.7

9.8

7.2

3.5

1.4

52.9

2019

77.2

5.0

21.1

23.9

21.0

17.5

12.9

6.1

107.5

2020

105.4

6.0

34.6

34.1

29.7

25.5

15.5

145.4

2021

53.2

5.5

14.4

14.7

15.4

14.6

64.6

2022

44.6

4.5

12.4

15.2

15.2

47.3

2023

46.7

4.2

12.7

15.7

32.6

2024

43.4

9.5

15.2

24.7

2025

20.8

1.9

1.9

Subtotal

544.6

7.3

14.5

22.1

28.8

38.7

58.8

93.0

93.8

91.4

97.4

87.6

633.3

Total Europe

5,687.0

545.7

405.1

429.2

472.2

518.9

578.5

707.6

653.5

663.5

720.9

811.8

6,506.8

Total other markets (4)

$ 940.3

$ 33.9

$ 86.5

$ 103.9

$ 83.7

$ 137.0

$ 135.9

$ 125.4

$ 135.0

$ 215.9

$ 220.5

$ 210.7

$ 1,488.4

Total PRA Group

$ 16,482.0

$ 8,056.4

$ 1,492.0

$ 1,512.7

$ 1,625.2

$ 1,841.3

$ 2,005.6

$ 2,061.8

$ 1,729.0

$ 1,660.7

$ 1,868.6

$ 2,107.5

$ 25,960.7

(1)

Non-U.S. amounts are presented using the average exchange rates during the respective year.

(2)

Includes the acquisition date finance receivables portfolios acquired through our business acquisitions.

(3)

Non-U.S. amounts are presented at the exchange rate at the end of the year in which the portfolio was purchased. Purchase price adjustments that occur throughout the life of the pool are presented at the year-end exchange rate for the respective year of purchase.

(4)

Reflects all vintages in South America, Canada and Australia.

Non-GAAP Financial Measures

The Company reports its financial results in accordance with U.S. generally accepted accounting principles ("GAAP"). However, management uses certain non-GAAP financial measures, including the non-GAAP financial measures referred to below, internally to evaluate the Company's performance and to set performance goals. Included below are reconciliations of the most directly comparable financial measures calculated in accordance with GAAP to the corresponding non-GAAP financial measure. The non-GAAP financial measures included below should not be considered as an alternative to the most directly comparable financial measure determined in accordance with GAAP. The calculation of the non-GAAP financial measures included below may not be comparable to the calculation of similarly titled financial measures reported by other companies.

Adjusted EBITDA

Adjusted EBITDA is calculated as net income (or loss) attributable to PRA Group, Inc. plus income tax expense (or less income tax benefit); less foreign exchange gain (or plus foreign exchange loss); plus interest expense, net; plus other expense; plus depreciation and amortization; plus impairment of real estate; plus goodwill impairment; plus net income attributable to noncontrolling interests; less gain on sale of equity method investment; and plus recoveries collected and applied to Finance receivables, net less Changes in expected recoveries. The Company presents Adjusted EBITDA because the Company considers it an important supplemental measure of its operational and financial performance. Management believes Adjusted EBITDA helps provide enhanced period-to-period comparability of the Company's operational and financial performance and is useful to investors as other companies in the industry report similar financial measures. Set forth below is a reconciliation of net income/(loss) attributable to PRA Group, Inc. to Adjusted EBITDA for the years ended December 31, 2025 and 2024.

Adjusted EBITDA Reconciliation ($ in thousands)

2025

2024

Net income/(loss) attributable to PRA Group, Inc.

$ (305,142)

$ 70,601

Adjustments:

Income tax expense

46,735

21,032

Foreign exchange (gain)/loss

(755)

9

Interest expense, net

251,788

229,267

Other expense

336

851

Depreciation and amortization

9,035

10,792

Impairment of real estate

1,404

Goodwill impairment

412,611

Net income attributable to noncontrolling interests

15,168

17,972

Gain on sale of equity method investment

(38,403)

Recoveries collected and applied to Finance receivables, net less Changes in expected recoveries

922,697

787,028

Adjusted EBITDA

$ 1,315,474

$ 1,137,552

Adjusted Cash Efficiency Ratio

The Company uses an adjusted cash efficiency ratio to monitor and evaluate operating expenses, excluding goodwill impairment ("Adjusted operating expenses"), relative to cash collections plus fees and revenue recognized from our class action claims recovery services. Management believes the adjusted cash efficiency ratio is a useful financial measure for investors in evaluating the Company's management of operating expenses. The adjusted cash efficiency ratio is calculated by dividing cash receipts less Adjusted operating expenses by cash receipts. The following table provides a reconciliation of Total operating expenses to Adjusted operating expenses and presents the Company's Adjusted cash efficiency ratios for the years indicated (in thousands, except for ratio data):

Adjusted Operating Expenses Reconciliation

and Adjusted Cash Efficiency Ratio

2025

2024

2023

Cash collections

$ 2,107,626

$ 1,868,576

$ 1,660,450

Fee income

9,996

10,023

10,384

Cash receipts

2,117,622

1,878,599

1,670,834

Total operating expenses

1,232,110

774,792

702,062

Less: Goodwill impairment

412,611

Adjusted operating expenses

819,499

774,792

702,062

Cash receipts less Adjusted operating expenses

1,298,123

1,103,807

968,772

Adjusted cash efficiency ratio

61.3 %

58.8 %

58.0 %

Adjusted Net Income/(Loss) Attributable to PRA, Adjusted Diluted Earnings Per Share, ROATE and Adjusted ROATE

We use Net income/(loss) attributable to PRA Group, Inc. and Diluted earnings per share excluding the impact of certain transactions that are unusual or infrequent in nature and not reflective of our ongoing operations ("Adjusted net income/(loss) attributable to PRA" and "Adjusted diluted earnings per share", respectively) to monitor and evaluate our operating performance and allow for better comparability. Management believes Adjusted net income/(loss) attributable to PRA and Adjusted diluted earnings per share are useful financial measures for investors in evaluating our operating results.

In addition, the Company uses return on average tangible equity ("ROATE") to monitor and evaluate operating performance relative to the Company's equity. Management believes ROATE is a useful financial measure for investors in evaluating the effective use of equity, and is an important component of its long-term shareholder return. Average tangible equity is defined as average Total stockholders' equity - PRA Group, Inc. less average goodwill and average other intangible assets. ROATE is calculated by dividing Net income/(loss) attributable to PRA Group, Inc. by average tangible equity.

ROATE may include certain items that are not indicative of the ongoing operating results of the Company's business. Accordingly, the Company also uses Adjusted ROATE to monitor and evaluate operating performance relative to the Company's equity. Management believes that Adjusted ROATE is a useful financial measure for investors because it is based on Adjusted net income/(loss) attributable to PRA. Adjusted ROATE is calculated by dividing Adjusted net income/(loss) attributable to PRA by average tangible equity.

The following table provides a reconciliation of Total stockholders' equity - PRA Group, Inc. to average tangible equity and a reconciliation of Net income/(loss) attributable to PRA Group, Inc. to Adjusted net income/(loss) attributable to PRA and provides the Company's ROATE and Adjusted ROATE for the years indicated (in thousands, except for ratio data):

Balance as of Year End

Average Tangible Equity Reconciliation (1)

2025

2024

2023

2025

2024

2023

Total stockholders' equity - PRA Group, Inc. (2)

$ 979,851

$ 1,135,032

$ 1,167,112

$ 1,119,881

$ 1,159,163

$ 1,166,846

Goodwill

26,871

396,357

431,564

(262,053)

(415,685)

(423,110)

Other intangible assets

1,435

1,453

1,742

(1,477)

(1,616)

(1,786)

Average tangible equity

$ 856,351

$ 741,862

$ 741,950

ROATE

2025

2024

2023

Net income/(loss) attributable to PRA Group, Inc.

$ (305,142)

$ 70,601

$ (83,477)

Return on average tangible equity

(35.6) %

9.5 %

(11.3) %

Adjusted Net Income/(Loss) Attributable to

PRA Reconciliation and Adjusted ROATE

2025

2024

2023

Net income/(loss) attributable to PRA Group, Inc.

$ (305,142)

$ 70,601

$ (83,477)

Gain on sale of equity method investment

(38,403)

Goodwill impairment

412,611

Tax effect of adjusting items (3)

3,515

Adjusted net income/(loss) attributable to PRA

72,581

70,601

(83,477)

Adjusted ROATE

8.5 %

9.5 %

(11.3) %

The following table provides a reconciliation of diluted earnings per share to Adjusted diluted earnings per share:

Adjusted Diluted Earnings Per Share Reconciliation

2025

2024

2023

Diluted earnings per share

$ (7.79)

$ 1.79

$ (2.13)

Effect of adjusting items and dilutive shares (4)

9.63

Adjusted diluted earnings per share

$ 1.84

$ 1.79

$ (2.13)

1. Amounts represent the average balances for the respective years.

2. Not adjusted for Gain on sale of equity method investment in 2025 due to the de minimis effect.

3. Based on the annual effective tax rate and pretax income excluding the effect of the adjusting items.

4. Impact of the non-GAAP adjusting items and dilutive effect of all potential shares of common stock.

Investor Contact:

Najim Mostamand, CFA

Vice President, Investor Relations

(757) 431-7913

[email protected]

SOURCE PRA Group, Inc.