Globant SA 2026年年度报告和过渡报告

(MarkOne)☐REGISTRATION STATEMENT PURSUANT TO SECTION12(b) OR (g)OF THE SECURITIES EXCHANGE ACT OF1934OR☒ANNUAL REPORT PURSUANT TO SECTION13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF1934 For the fiscal year ended December 31, 2025OR☐TRANSITION REPORT PURSUANT TO SECTION13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF1934OR☐SHELL COMPANY REPORT PURSUANT TO SECTION13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF1934 Commission file number: 001-36535 Securities registered or to be registered pursuant to Section12(g) of the Act. None Securities for which there is a reporting obligation pursuant to Section15(d) of the Act. None Indicate the number of outstanding shares of each of the issuer's classes of capital or common stock as of the close of the periodcovered by the annual report: 43,835,604 common shares. Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule405 of the Securities Act.☒Yes☐No If this report is an annual or transition report, indicate by check mark if the registrant is not required to file reports pursuant toSection13 or 15(d) of the Securities Exchange Act of 1934.☐Yes☒No Indicate by check mark whether the registrant (1)has filed all reports required to be filed by Section13 or 15(d) of the SecuritiesExchange Act of 1934 during the preceding 12months (or for such shorter period that the registrant was required to file such reports), and(2)has been subject to such filing requirements for the past 90days.☒Yes☐No Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submittedpursuant to Rule405 of RegulationS-T (§232.405 of this chapter) during the preceding 12months (or for such shorter period that the registrantwas 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, or an emerginggrowth company. See definitions of "large accelerated filer," "accelerated filer," and "emerging growth company" in Rule 12b-2 of theExchange Act. ☒Acceleratedfiler☐Non-acceleratedfiler☐Emerging growth company If an emerging growth company that prepares its financial statements in accordance with U.S. GAAP, indicate by check mark if theregistrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards providedpursuant to Section 13(a) of the Exchange Act.☐ † The term "new or revised financial accounting standard" refers to any update issued by the Financial Accounting Standards Board toits Accounting Standards Codification after April 5, 2012. Indicate by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectivenessof its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered publicaccounting firm that prepared or issued its audit report.☒ If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of theregistrant included in the filing reflect the correction of an error to previously issued financial statements.☐ Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-basedcompensation received by any of the registrant’s executive officers during the relevant recovery period pursuant to §240.10D-1(b).☐ Indicate by check mark which basis of accounting the registrant has used to prepare the financial statements included in this filing: U.S.GAAP☐International Financial Reporting Standards as issued by the International Accounting Standards Board☒Other☐ If "Other" has been checked in response to the previous question indicate by check mark which financial statement item the registranthas elected to follow.☐Item17☐Item18 TABLE OF CONTENTS CAUTIONARY STATEMENTS REGARDING FORWARD-LOOKING STATEMENTS1CURRENCY PRESENTATION AND DEFINITIONS2PRESENTATION OF FINANCIAL INFORMATION3PRESENTATION OF INDUSTRY AND MARKET DATA3PART I4ITEM 1. IDENTITY OF DIRECTORS, SENIOR MANAGEMENT AND ADVISERS4ITEM 2. OFFER STATISTICS AND EXPECTED TIMETABLE4ITEM 3. KEY INFORMATION4A. [Reserved]4B. Capitalization and Indebtedness4C. Reasons for the Offer and Use of Proceeds4D. Risk Factors4ITEM 4. INFORMATION ON THE COMPANY26A. History and Development of the Company26B. Business Overview28C. Organizational Structure46D. Property, Plant and Equipment46ITEM 4A. UNRESOLVED STAFF COMMENTS46ITEM 5. OPERATING AND FINANCIAL REVIEW AND PROSPECTS46A. Operating Results47B. Liquidity and Capital Resources56C. Research and Development, Patents and Licenses, etc.60D. Trend Information60E. Critical Accounting Estimates61ITEM 6. DIRECTORS, SENIOR MANAGEMENT AND EMPLOYEES61A. Directors and Senior Management61B. Compensation68C. Board Practices75D. Employees77E. Share Ownership85ITEM 7. MAJOR SHAREHOLDERS AND RELATED