H&R布洛克 2026年季度报告

Commissionfile number 1-06089 H&R Block, Inc.(Exact name of registrant as specified in its charter) Indicate by check mark whether the registrant (1)hasfiled all reports required to befiled by Section13 or 15(d) of the Securities Exchange Act of 1934 duringthe preceding 12 months (or for such shorter period that the registrant was required tofile such reports), and (2)has been subject to suchfiling requirementsfor the past 90 days. Yes☑No☐ Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 ofRegulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit suchfiles). Yes☑No☐ Indicate by check mark whether the registrant is a large acceleratedfiler, an acceleratedfiler, a non-acceleratedfiler, a smaller reporting company or anemerging growth company. See the definitions of "large acceleratedfiler," "acceleratedfiler," "smaller reporting company" and "emerging growth company"in Rule 12b-2 of the Exchange Act. (Check one) Large acceleratedfiler☑Acceleratedfiler☐Non-acceleratedfiler☐Smallerreportingcompany☐Emerging growth company☐ If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new orrevisedfinancial accounting standards provided pursuant to Section 13(a) of the Exchange Act.☐ Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes☐No☑ The number of shares outstanding of the registrant's Common Stock, without par value, at the close of business on January30, 2026: 126,759,738 shares. PART IFINANCIAL INFORMATION NOTES TO CONSOLIDATED FINANCIAL STATEMENTS(unaudited) NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES BASIS OF PRESENTATION– The consolidated balance sheets as of December31, 2025 and June30, 2025, the consolidated statements ofoperations and comprehensive loss for the three and six months ended December31, 2025 and 2024, the consolidated statements of cashflowsfor the six months ended December31, 2025 and 2024, and the consolidated statements of stockholders' equity for the three and six monthsended December31, 2025 and 2024 have been prepared by the Company, without audit. In the opinion of management, all adjustments, whichinclude only normal recurring adjustments, necessary to present fairly thefinancial position, results of operations, and cashflows as ofDecember31, 2025 and 2024 and for all periods presented, have been made. "H&R Block," "the Company," "we," "our," and "us" are used interchangeably to refer to H&R Block, Inc., to H&R Block, Inc. and its subsidiaries,or to H&R Block, Inc.'s operating subsidiaries, as appropriate to the context. Certain information and footnote disclosures normally included infinancial statements prepared in accordance with accounting principlesgenerally accepted in the United States (GAAP) have been condensed or omitted. These consolidatedfinancial statements should be read inconjunction with thefinancial statements and notes thereto included in our June30, 2025 Annual Report on Form 10-K. All amounts presentedherein as of June30, 2025 or for the year then ended are derived from our Annual Report on Form 10-K. MANAGEMENT ESTIMATES– The preparation offinancial statements in conformity with GAAP requires management to make estimates andassumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of thefinancialstatements and the reported amounts of revenues and expenses during the reporting periods. Significant estimates, assumptions and judgmentsare applied in the evaluation of contingent losses associated with pending claims and litigation, reserves for uncertain tax positions, and fair valueof reporting units. Estimates have been prepared based on the best information available as of each balance sheet date. As such, actual resultscould differ materially from those estimates. SEASONALITY OF BUSINESS– Our operating revenues are seasonal in nature with peak revenues typically occurring in the months of Februarythrough April. Therefore, results for interim periods are not indicative of results to be expected for the full year. DISCONTINUED OPERATIONS–Our discontinued operations include the results of operations of Sand Canyon Corporation, previously knownas Option One Mortgage Corporation, which exited its mortgage business infiscal year 2008. 6Q2 FY2026 Form 10-Q|H&R Block, Inc. NOTE 2: REVENUE RECOGNITION The majority of our revenues are from our United States (U.S.) tax services business. The following table disaggregates our U.S. revenues by majorservice line, with revenues from our international tax services businesses and from Wave included as separate lines: Changes in the balances of deferred revenue and wages for our Peace of