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伟创力 2026年季度报告

2026-02-06 美股财报 林菁|Jade
报告封面

FLEX LTD. INDEX PARTI. FINANCIAL INFORMATION Item1.Financial StatementsReport of Independent Registered Public Accounting FirmCondensed Consolidated Balance Sheets (unaudited)— December 31, 2025 and March 31, 2025Condensed Consolidated Statements of Operations (unaudited)— Three-Month and Nine-Month PeriodsEnded December 31, 2025 and December 31, 2024Condensed Consolidated Statements of Comprehensive Income (unaudited)— Three-Month and Nine- PARTII. OTHER INFORMATION Item1.Legal ProceedingsItem1A.Risk FactorsItem2.Unregistered Sales of Equity Securities and Use of Proceeds Table of Contents PARTI. FINANCIAL INFORMATION ITEM1.FINANCIAL STATEMENTS REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Board of Directors and Shareholders of Flex Ltd., Singapore Results of Review of Interim Financial Information We have reviewed the accompanying condensed consolidated balance sheet of Flex Ltd. and subsidiaries (the “Company”) as ofDecember31, 2025, the related condensed consolidated statements of operations, comprehensive income, and shareholders’ equity forthe three-month and nine-month periods ended December31, 2025 and December31, 2024, the condensed consolidated statement ofcash flows for the nine-month periods ended December31, 2025 and December31, 2024, and the related notes (collectively referred We have previously audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States)(PCAOB), the consolidated balance sheet of the Company as of March31, 2025, and the related consolidated statements of operations,comprehensive income, redeemable noncontrolling interest and shareholders’ equity, and cash flows for the year then ended (notpresented herein); and in our report dated May 21, 2025, we expressed an unqualified opinion on those consolidated financial Basis for Review Results This interim financial information is the responsibility of the Company’s management. We are a public accounting firm registered withthe PCAOB and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws andthe applicable rules and regulations of the Securities and Exchange Commission and the PCAOB. We conducted our reviews in accordance with standards of the PCAOB. A review of interim financial information consists principallyof applying analytical procedures and making inquiries of persons responsible for financial and accounting matters. It is substantially /s/ DELOITTE& TOUCHE LLPSan Jose, California FLEX LTD. FLEX LTD. 1.ORGANIZATION OF THE COMPANY AND BASIS OF PRESENTATION Organization of the Company Flex Ltd. ("Flex" or the "Company") is the advanced, end-to-end manufacturing partner of choice that helps a diverse customerbase design, build, deliver and manage innovative products that improve the world. Through the collective strength of a globalworkforce across approximately 30 countries with responsible, sustainable operations, Flex delivers technology innovation, supplychain, and manufacturing solutions to diverse industries and end markets. The Company's full suite of specialized capabilities includes •Flex Agility Solutions ("FAS"),which is comprised of the following end markets: Communications, Enterprise and Cloud ("CEC"), including data center, edge, and communicationsinfrastructureLifestyle, including appliances, floorcare, smart living, Heating, Ventilation and Air-Conditioning ("HVAC"), •Flex Reliability Solutions ("FRS"),which is comprised of the following end markets:◦Industrial, including industrial devices, capital equipment, renewables, critical power, and embedded power◦Automotive, including compute platforms, power electronics, motion, and interface The Company's service offerings include a comprehensive range of value-added design and engineering services that are tailored tothe various markets and needs of its customers. Other focused service offerings relate to manufacturing (including enclosures, metals,plastic injection molding, precision plastics, machining, and mechanicals), system integration and assembly and test services, materials Basis of Presentation and Principles of Consolidation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accountingprinciples generally accepted in the United States of America (“U.S. GAAP” or “GAAP”) for interim financial information and inaccordance with the requirements of Rule10-01 of RegulationS-X. Accordingly, they do not include all of the information andfootnotes required by U.S. GAAP for complete financial statements, and should be read in conjunction with the Company’s audited The third quarters for fiscal years 2026 and 2025 ended on December 31 of each year and are comprised of 96 and 95 days,respectively. The first three quarters for fiscal years 2026 and 2025 are comprised of 275 days in both periods. The accompanying unaudited condensed consolidated financial stateme