Nebius Group N.V. (NASDAQ: NBIS)
Report date: July 29, 2026
Data cut-off: July 29, 2026 after market close
Market data: July 29, 2026 close (4:00 p.m. ET)
Currency: United States dollars; exchange rate not applicable because source currency is USD
Preliminary long-only company report · new full reconstruction

NBIS

The growth is real. The share-price decision still depends on whether Nebius can turn a $20 billion-$25 billion annual capital plan into connected, utilized capacity without handing too much of the upside to lenders and new shares.

Research posture: Watchlist / wait for Q2 financing proof Evidence confidence: Medium-high Underwriting status: Financing gate open
Investment verdict Not a clean growth buy at $148.22.

Own only if Q2 confirms capacity delivery, group margin progression and funding that limits economic dilution. Revenue alone is not enough.

Price / drawdown $148.22 -51% from the $299.86 52-week high; +196% from the low. S6
Economic market value $40.8B Includes the 21.066M-share NVIDIA pre-funded warrant; basic market value is $37.6B. S8
Q1 revenue / growth $399M / +684% Nebius artificial intelligence cloud was 98% of group revenue. S1 S2
Capital gate $20B-$25B 2026 capital-expenditure guide versus $9.37B of Q1 cash and short-term investments. S2 S4
Executive answer

What matters now

Why now, what the market may be missing, and what would change the view.

The positive case

Q1 group revenue grew 684% year over year, core cloud adjusted operating earnings margin reached 45%, and management reiterated $3.0B-$3.4B of 2026 revenue. The second Meta agreement adds a $12B committed portion and an optional unsold-capacity backstop of up to $15B. S1 S2 S10

The underappreciated liability

$2.26B of Q1 operating cash flow was primarily customer prepayments, while deferred revenue rose to $4.83B and capital expenditure was $2.47B. That cash must fund capacity that Nebius is contractually obliged to deliver. S1 S3 S4

The view-changing evidence

A Q2 print that beats the $583M consensus proxy, shows the expected temporary margin dip, discloses at-the-market usage and proves facility draw economics would move the report toward actionable. Results are due August 12 before the market opens. S7 S14

Decision hinge: can connected and active power grow fast enough that incremental gross profit and customer prepayments fund a meaningful share of the build, while debt and fully diluted shares stay below the stress ranges used here? The core proof point is not contracted gigawatts; it is revenue-producing megawatts delivered on time.
Fundamentals snapshot

Fast growth, improving operating earnings, poor free-cash-flow visibility

United States dollars. Primary filings override stale or conflicting normalized provider fields.

Trailing revenue$878MFiscal.ai trailing basis; 2025 reported group revenue was $529.8M.
Q1 group adjusted EBITDA$129.5MCore cloud was $174M at 45%; group operating loss was $128M. S1 S2
Economic enterprise value$41.0BIncludes leases and the economic NVIDIA warrant; excludes opaque investment value.
Next-four-quarter sales multiple7.7xBased on $5.31B of quarterly consensus. S7
2026 revenue / EBITDA$3.39B / $1.36BConsensus; revenue sits at the top of company guidance.
2026 capital expenditure$22.5BConsensus versus company guide of $20B-$25B. S2 S7
2026 free cash flow-$18.7BThin consensus set; definition differs from simple reported operating cash flow less capital expenditure.
Balance-sheet net debt$0.22BQ1 debt plus leases less cash and short-term investments; prepayments are separate obligations.

Adjusted EBITDA means adjusted earnings before interest, taxes, depreciation and amortization. The Q1 $621M net profit is not a clean earnings signal: it included a $781M non-cash gain tied to ClickHouse's financing. S2

Growth-investment scorecard

59/100 · exceptional growth, incomplete underwriting

The score is a research-priority tool, not an investment rating.

Revenue growthQ1 group revenue rose 684% year over year and the 2026 guide implies another step-change.
10/ 10
Earnings trajectoryAdjusted operating earnings turned positive, but normalized earnings per share consensus remains negative through 2028.
6/ 10
Demand durabilityMicrosoft and Meta provide multi-year visibility, while management says core cloud pipeline growth excludes those strategic contracts.
7/ 10
Margin qualityCore cloud adjusted margin reached 45%; group margin was lower and reported net income relied on a non-cash investment gain.
7/ 10
Cash generationCustomer prepayments drove operating cash flow. Capital expenditure still exceeded reported operating cash flow in Q1.
2/ 10
Balance sheet / fundingCash is large, but convertible debt, leases, a new secured facility and a huge capital plan make the structure complex.
5/ 10
ValuationEconomic dilution-adjusted enterprise value is about 12 times 2026 consensus sales and the base scenario does not clear the spot price.
4/ 10
Competitive positionFull-stack engineering and the NVIDIA partnership matter, but larger clouds and CoreWeave have more delivery proof at scale.
7/ 10
Market timingArtificial intelligence demand is strong, but the stock is volatile and the market already capitalizes much of the 2027 ramp.
5/ 10
What the company does

A vertically integrated artificial intelligence cloud

Short business model, revenue model and exposure map.

Core Nebius cloud

Nebius designs data centers, server racks and cloud software around graphics processing units. Customers buy on-demand compute or reserve dedicated capacity for training, inference, storage and networking. Management prioritizes this multi-tenant cloud. S5

Strategic capacity contracts

Microsoft and Meta contracts provide long-duration demand and collateral for asset-backed financing. They also create delivery, service-credit and customer-concentration risk if construction or equipment commissioning slips. S5 S10

Other assets

Avride develops autonomous vehicles, TripleTen provides technology education, and Nebius retains stakes in ClickHouse and Toloka. These can create option value, but they consume capital or make reported net income less representative of cloud economics. S2 S5

Revenue quality: core cloud represented 98% of Q1 group revenue. The business is becoming easier to analyze operationally, but customer prepayments, long-lived equipment and investment revaluations still make cash flow and net income harder to interpret.
Market fit

Right market, difficult entry price

Theme exposure, estimate direction, price reaction and cycle position.

Theme fit is strong

Nebius sells scarce accelerated computing and inference capacity into rapid demand growth. NVIDIA's technical and capital partnership supports access to future platforms. S15

Estimates require nonlinear delivery

Consensus rises from $583M in Q2 to $1.52B in Q4 and $2.30B in Q1 2027. Small capacity delays can move large revenue blocks between quarters. S7

Price says expectations are unstable

The stock closed 51% below its 52-week high but remains 196% above the low. That is a reset, not proof of a valuation floor. S6

Research posture: watchlist. The setup improves if the August 12 report shows the Q2 capacity and margin cadence exactly as management described, without a surprise increase in equity funding.

Long-term growth

Products and capacity that could drive future growth

Company claims are identified as such; product breadth does not yet prove durable returns.

Compute and reserved clusters

New NVIDIA generations, owned artificial intelligence factories and hyperscale reserved capacity are the largest near-term revenue driver. More than 4 GW of contracted power targeted for year-end is a company plan, not active capacity. S2

Token Factory

Inference services, Eigen AI and Clarifai capabilities aim to lower cost per token and increase utilization. Management views software as an enabler of infrastructure demand, not a separate high-margin revenue line today. S2 S3

Aether 3.5 and agentic tools

Serverless artificial intelligence, Tavily agentic search and enterprise controls broaden the addressable workload and can improve customer stickiness. Monetization disclosure remains thin. S2

Vera Rubin and next platforms

The NVIDIA partnership targets early deployment of Rubin, Vera processors and supporting software. This can defend pricing, but it also concentrates supplier dependence. S5 S15

International deployments

The United Kingdom plan commits about £1.7B to four sites reaching 65 MW in 2027. Finland, Spain and United States sites broaden capacity, regulation and construction exposure. S13

Physical artificial intelligence

Robotics and simulation workloads can deepen demand beyond model builders. This is strategically coherent with Avride but too early to assign material revenue. S2 S15

Ten-quarter growth charts

Six reported quarters plus one no-formal-guide proxy and three analyst estimates

Revenue is company-reported for actual periods. Earnings use the Fiscal.ai Actual adjusted earnings-per-share series because the local adjusted-statements endpoint did not provide history.

Quarterly revenueUnited States dollars, millions · hover/touch for source status
Normalized earnings per shareUnited States dollars · losses remain negative
2024 Q4 Reported n.a. revenue YoY No comparable adjusted EPS
2025 Q1 Reported +351% revenue YoY No comparable adjusted EPS
2025 Q2 Reported +770% revenue YoY No comparable adjusted EPS
2025 Q3 Reported +355% revenue YoY Loss narrowed by $0.05/share
2025 Q4 Reported +547% revenue YoY Loss widened by $0.31/share
2026 Q1 Reported +684% revenue YoY Loss narrowed by less than $0.01/share
2026 Q2 No formal guide / consensus proxy +454% revenue YoY Loss widened by $0.22/share
2026 Q3 Analyst estimate +520% revenue YoY Loss widened by $0.43/share
2026 Q4 Analyst estimate +569% revenue YoY Loss widened by $0.43/share
2027 Q1 Analyst estimate +477% revenue YoY Loss narrowed by $0.18/share

Q2 2026 has no formal company quarterly revenue or earnings guide. The chart uses a clearly labeled Fiscal.ai consensus proxy. Q1 2026 reported revenue was $399.0M, versus $388.6M in the Fiscal.ai estimate history; the report uses the primary company figure. Q1 adjusted earnings per share of -$0.3883 ties to the $100.3M adjusted net loss, subject to weighted-share rounding. Year-over-year loss comparisons are shown as dollar-per-share changes, not misleading percentage growth rates. S1 S7

Growth Estimates Consensus

Three-year revenue and earnings estimates

Consensus dispersion is part of the evidence: 2028 revenue ranges from $16.2B to $38.9B.

Revenue consensus and rangeUnited States dollars, billions
Adjusted EBITDA and normalized EPSUnited States dollars, billions / per share
YearRevenueRevenue growthRevenue rangeAdj. EBITDANormalized EPSEPS rangeEstimate depth
2026E$3.39B+540%$3.00B-$3.94B$1.36B$-2.94$-3.24 to $-2.7218 revenue / 15 EBITDA estimates
2027E$11.45B+238%$8.03B-$18.01B$6.29B$-1.61$-5.56 to $2.4918 revenue / 15 EBITDA estimates
2028E$21.56B+88%$16.23B-$38.86B$13.69B$-2.04$-9.25 to $5.1612 revenue / 9 EBITDA estimates

Consensus normalized earnings per share stays negative through 2028 even as adjusted EBITDA rises sharply because depreciation, financing cost and investment effects are large. Revenue growth is therefore not equivalent to equity earnings growth. S7

Pro forma capitalization

Dilution is already economic before it is fully visible in basic shares

Spot-price bridge at $148.22; this is a sensitivity, not a forecast of conversion or issuance.

LayerIncremental sharesImplied market value at spotTreatment
Issuer basic shares at Q1253.898M$37.63BCompany-reported issued and outstanding shares at March 31, 2026.
NVIDIA pre-funded warrant+21.066M$40.76BNear-zero exercise price; proceeds are already in Q1 cash, so this is economic dilution even before exercise.
2025 converts: in-the-money sensitivity+22.793M$44.13BConversion price about $138.75. Conversion is conditional and settlement may be cash, shares or both; not counted in the base share total.
At-the-market authorization+up to 25.000M$47.84BManagement said no use through May 13; no later usage disclosure found through the data cut-off.
2026 converts: upside sensitivity+23.828M$51.37BSpot is below initial conversion prices of about $183.22 and $180.31; show only as an upside dilution sensitivity.
Working share count: 274.964M includes the NVIDIA pre-funded warrant because its exercise price is effectively zero and the $2B proceeds are already in cash. The 2025 converts are economically in the money at spot but legally conditional and may be cash-settled, so they are shown separately. The newer 2031/2033 notes remain below their initial conversion prices at spot. S8 S9 S12
Capital expenditure and financing gate

The balance sheet is large; the commitment is larger

Liquidity must be evaluated against prepayments, debt terms and future capacity obligations.

ItemAmountAs ofUnderwriting treatment
Cash and short-term investments$9.37BMarch 31, 2026Includes March financing; not a full-year spending budget.
Debt excluding leases$8.45BMarch 31, 2026Mostly convertible notes; principal accretes toward 120% at maturity.
Lease liabilities$1.14BMarch 31, 2026Included in the report's enterprise-value bridge.
Deferred revenue$4.83BMarch 31, 2026Customer cash received before service; a funding source and a delivery obligation.
Q1 operating cash flow$2.26BQ1 2026Management says upfront customer payments were the primary driver.
Q1 capital expenditure$2.47BQ1 2026Simple operating cash flow less capital expenditure was about -$215M.
2026 capital-expenditure guide$20B-$25BMay 13, 2026Raised from $16B-$20B; includes investment for early-2027 capacity.
Asset-backed facility$775M capacitySigned July 10; filed July 17Availability is verified; draw status was not disclosed in the filing.
At-the-market programUp to 25M sharesProgram filed November 2025No use through the Q1 call; current remaining capacity is an open evidence item.

Gate 1 · deployment

Q2 revenue near or above $583M, a disclosed connected/active-power bridge and no material delay to Microsoft or Meta tranches.

Gate 2 · funding

Debt and asset-backed funding available at contract-reflective rates, with at-the-market usage below the stress case and clear facility draw status.

Gate 3 · returns

Core cloud margin recovery in Q3, rising group margin in Q4 and evidence that depreciation and interest do not erase the operating inflection.

The $775M facility provides secured borrowing capacity at one-month term SOFR plus 2.50% and includes a 1.15x debt-service coverage covenant. The filing verifies the facility, not the amount drawn at the cut-off. S11

Competitive comparison

Fastest growth, not the cleanest economics

Product position, past growth, expected growth and valuation. Peer metrics are provider snapshots, not same-day primary filings.

CompanyProduct positionPast growthExpected growthMargin proofNTM EV/salesNTM EV/EBITDARead-through
NebiusFull-stack artificial intelligence cloud, hyperscale contracts and inference software.2025 group revenue +479% after divestment reset365% two-year forward growth-4.4% trailing EBITDA margin7.7x15.9xHighest disclosed growth, but capital and dilution burden are not captured by sales growth.
CoreWeaveDirect specialized artificial intelligence cloud; closest listed operating comp.587% three-year revenue CAGR121% two-year forward growth48.6% trailing EBITDA margin4.3x7.2xNet debt $32.9B; Fiscal.ai peer snapshot retrieved July 29.
IRENEmerging artificial intelligence cloud plus legacy digital-asset infrastructure; less direct.104% three-year revenue CAGR142% two-year forward growth19.4% trailing EBITDA margin6.6x10.1xNet debt $1.8B; Fiscal.ai peer snapshot retrieved July 29.
Applied DigitalData-center developer and landlord, not a full-stack cloud operator.123% three-year revenue CAGR71% two-year forward growth-17.5% trailing EBITDA margin17.7x36.4xNet debt $3.5B; Fiscal.ai peer snapshot retrieved July 29.
OracleScaled general cloud with artificial intelligence infrastructure; much broader and mature.10% three-year revenue CAGR39% two-year forward growth45.3% trailing EBITDA margin5.3x9.5xNet debt $135.5B; Fiscal.ai peer snapshot retrieved July 29.

NTM means next twelve months; EV means enterprise value. CoreWeave is the closest public operating peer. IREN and Applied Digital are useful capital-cycle comparisons but are less directly comparable. Oracle is a scale and financing benchmark, not a pure-play peer. S7

Valuation and scenarios

Sales valuation is necessary, but financing assumptions drive the result

End-2028 outcomes use explicit revenue, enterprise-value multiple, net-debt and diluted-share assumptions.

2026 EV/sales12.1xEconomic enterprise value / consensus.
2027 EV/sales3.6xRequires a 238% revenue increase from 2026.
NTM EV/EBITDA15.9xAdjusted metric; does not capture capital expenditure.
Price/earningsNot meaningfulConsensus normalized earnings per share remains negative.
Case2028 revenueEV/salesNet debtDiluted sharesPrice outcomeReturnWhat must be true
Bear$16.2B2.0x$22.0B360M$29-80%Growth lands at the current low estimate, financing is equity-heavy, and capacity delivery earns only an infrastructure multiple.
Base$21.6B3.0x$20.0B335M$133-10%Consensus revenue is delivered, funding remains available, but capital intensity prevents a premium software multiple.
Bull$30.0B4.0x$15.0B350M$300+102%Revenue beats mean consensus, mix shifts toward higher-value cloud and inference, and contract-backed financing limits dilution.
Valuation method: enterprise value to sales is used because reported net income is distorted and free cash flow is deeply negative during the build. It is still an incomplete method. Scenario net debt of $15B-$22B and diluted shares of 335M-360M are analyst assumptions designed to force the funding burden into the outcome. ClickHouse, Toloka and Avride value is not separately deducted because current realizable values and taxes are uncertain.
Thesis, disconfirmers and catalysts

What must be true

Evidence-linked claims and the observations that would falsify them.

Thesis

  • Specialized full-stack cloud can sustain pricing and utilization as capacity scales.
  • Meta and Microsoft contracts can finance infrastructure without sacrificing most equity upside.
  • Inference software improves fleet economics and customer stickiness.
  • Core cloud margin can translate into group earnings after depreciation and interest.

Falsifiers / disconfirming evidence

  • Connected or active power repeatedly misses deployment schedules.
  • At-the-market issuance becomes a recurring substitute for operating funding.
  • Core cloud adjusted margin fails to recover after the expected Q2 dip.
  • Customer prepayments reverse while capital expenditure remains above $20B.
  • Pricing weakens as newer graphics processor generations arrive.

Catalysts / monitoring items

  • August 12: Q2 revenue, margin, capital expenditure and financing disclosure. S14
  • Q3 connected and active power, not contracted power alone.
  • Meta/Microsoft deployment milestones and service credits.
  • Asset-backed facility drawings and debt cost.
  • At-the-market issuance, weighted shares and stock compensation.
Thesis-specific risks

How the downside happens

Mechanisms, not generic warnings.

Construction timing

Revenue depends on power, buildings, cooling, networking and graphics processors arriving together. A delay leaves financing cost and depreciation ahead of revenue. S5

Supplier concentration

Nebius currently relies on NVIDIA for graphics processors. Supply, pricing or platform timing can constrain growth or returns. S5

Contract execution

Nebius has limited experience delivering multi-year contracts at this scale. Service credits, penalties or termination provisions can reduce returns. S5 S10

Financing complexity

Secured debt, unsecured converts, leases, prepayments and equity create competing claims. Funding can remain available while per-share value still disappoints.

Technology obsolescence

Rapid new hardware cycles can compress pricing on older fleets before assets earn their underwritten return. S5

Non-core capital use

Avride, acquisitions and strategic investments can consume cash or add valuation noise while the core cloud is still in a capital-intensive build.

Evidence appendix

Source register

Primary sources first; company claims remain company claims unless independently verified.

IDSourceTypeDate / as ofUsed forConfidence
S1Nebius Q1 2026 earnings releaseSEC-filed company releaseMay 13, 2026Q1 revenue, expenses, cash flow, capital expenditure and basic share countHigh
S2Nebius Q1 2026 shareholder letterCompany presentation / SEC exhibitMay 13, 2026Capacity, customer, product, margin, capital and 2026 guidanceMedium-high
S3Nebius Q1 2026 earnings callFiscal.ai transcriptEvent May 13; retrieved July 29Pricing, pipeline, financing, customer concentration, capacity cadence and contract structureMedium-high
S4Nebius Q1 2026 interim resultsSEC Form 6-K exhibitFiled May 20, 2026Unaudited statements, balance sheet, debt, leases, deferred revenue and notesHigh
S5Nebius 2025 Annual ReportSEC Form 20-FFiled April 30, 2026Business, competition, supplier dependence, contracts, risks and equity awardsHigh
S6Yahoo Finance chart endpointMarket dataJuly 29, 2026 close (4:00 p.m. ET)Close price, volume and 52-week trading rangeMedium
S7Fiscal.ai local wrapperNormalized financial and estimate dataRetrieved July 29, 2026Statements, annual and quarterly estimates, ratios and peers; estimate-set timestamp not exposedMedium
S8NVIDIA private placementSEC Form 6-KMarch 11, 2026$2B pre-funded warrant for 21.066M sharesHigh
S9March 2026 convertible notesSEC Form 6-K / releaseMarch 18-20, 2026$4.3375B issued, conversion prices, coupons and maturity accretionHigh
S10Second Meta infrastructure agreementSEC Form 6-KMarch 16, 2026$12B committed capacity plus up to $15B unsold-capacity arrangementHigh
S11$775M asset-backed facilitySEC Form 6-K/AJuly 17, 2026Facility size, secured assets, SOFR +2.50%, covenants and 2030 maturityHigh
S12At-the-market prospectusSEC Form 424B5November 12, 2025Authorization for up to 25M Class A shares and 1.25% sales-agent commissionHigh
S13United Kingdom capacity expansionCompany releaseJune 8, 2026£1.7B commitment, four sites and 65 MW by 2027Medium
S14Q2 2026 results dateCompany releaseJuly 29, 2026August 12 pre-market release and 8:00 a.m. Eastern Time callHigh
S15NVIDIA partnershipJoint company releaseMarch 11, 2026Architecture, inference software, early platforms and more than 5 GW by 2030Medium-high

Earnings materials package

Checked: the full Fiscal.ai Q1 2026 transcript (69 segments), the 11-page earnings report PDF, the official 13-page shareholder-letter presentation and the SEC-filed interim financial statements. Fiscal.ai did not expose a separately tagged presentation-slides file; the shareholder letter functions as the management slide deck and was reviewed. No component was silently treated as missing.

Source conflicts

Major assumptions

Open evidence requests

Final status: Evidence confidence is medium-high; underwriting status remains financing-gated. The report is decision-ready as a watchlist underwrite, not as an ownership recommendation. Next work is the August 12 Q2 update and a contract-level capital model.