环球验收 2026年季度报告

Form 10-Q__________________________________ (Mark One)☒QUARTERLY REPORTPURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended December31, 2025OR ☐TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT of 1934 For the transition period from ______________to ______________ Commission File Number:000-19599 WORLD ACCEPTANCE CORPORATION (Exact name of registrant as specified in its charter.) (State or other jurisdiction of incorporation or organization)(I.R.S. Employer Identification Number) (864) 298-9800(registrant's telephone number, including area code) Securities registered pursuant to Section 12(b) of the Act: Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the SecuritiesExchange Act of 1934 during the preceding 12 months (or for shorter period than the registrant was required to file such reports), and(2) has been subject to such filing requirements for the past 90 days. YesNo Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submittedpursuant to Rule 405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that theregistrant was required to submit such files). YesNo Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smallerreporting company, or an emerging growth company.See the definitions of “large accelerated filer,” “accelerated filer,” “smallerreporting company,” and "emerging growth company" in Rule 12b-2 of the Exchange Act. If an emerging growth company, indicate by check mark if registrant has elected not to use the extended transition period forcomplying with any new or revised financial 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 outstanding shares of the issuer’s common stock, no par value, as of February3, 2026 was 4,936,879. WORLD ACCEPTANCE CORPORATIONFORM 10-Q TABLE OF CONTENTS Introductory Note:As used herein, the "Company," "we," "our," "us," or similar formulations include World Acceptance Corporationand each of its subsidiaries, unless otherwise expressly noted or the context otherwise requires that it include only World AcceptanceCorporation.All references in this report to "fiscal 2026" are to the Company’s fiscal year ending March 31, 2026; all references inthis report to "fiscal2025" are to the Company's fiscal year endedMarch 31, 2025; and all references to "fiscal2019" are to theCompany’s fiscal year ended March 31,2019. GLOSSARY OF DEFINED TERMS Table of Contents PART I.FINANCIAL INFORMATION WORLD ACCEPTANCE CORPORATIONAND SUBSIDIARIESCONSOLIDATED BALANCE SHEETS(Unaudited) The following table presents the assets and liabilities of our consolidated VIE. These assets and liabilities are included in theConsolidated Balance Sheets presented above. Refer to Note 5 for additional information. WORLD ACCEPTANCE CORPORATIONAND SUBSIDIARIESCONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY(Unaudited) WORLD ACCEPTANCE CORPORATIONAND SUBSIDIARIESCONSOLIDATED STATEMENTS OF CASH FLOWS(Unaudited) Table of Contents The following table reconciles cash and restricted cash from the Consolidated Balance Sheets to the Consolidated Statements of CashFlows above: See accompanying notes to consolidated financial statements. WORLD ACCEPTANCE CORPORATION AND SUBSIDIARIESNOTES TO CONSOLIDATED FINANCIAL STATEMENTS(Unaudited) NOTE 1 – BASIS OF PRESENTATION The consolidated financial statements of the Company at December31, 2025 and 2024 and for the three and nine months then endedwere prepared in accordance with the instructions for Form 10-Q and are unaudited; however, in the opinion of management, alladjustments (consisting only of items of a normal, recurring nature) necessary for a fair presentation of the financial position atDecember31, 2025, and the results of operations and cash flows for the periods ended December31, 2025 and 2024, have beenincluded.The results for the interim periods are not necessarily indicative of the results that may be expected for the full year or anyother interim period. The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates andassumptions that affect the reported amount of assets and liabilities and disclosure of contingent liabilities at the date of theconsolidated financial statements and the reported amount of revenue and expenses during the reporting period.Actual results coulddiffer from those estimates. The consolidated financial statements do not include all disclosures required by GAAP and should be read in conjunction with theCompany’s audited consolidated financial statem