OneMain Holdings Inc. 2026年季度报告

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerginggrowth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the 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 or revisedfinancial accounting standards provided pursuant to Section 13(a) of the Exchange Act. OneMain Holdings, Inc.☐OneMain Finance Corporation☐ Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).OneMain Holdings, Inc.Yes☐No☑OneMain Finance CorporationYes☐No☑ At April21, 2026, there were 115,530,952 shares of OneMain Holdings, Inc’s common stock, $0.01 par value, outstanding.At April21, 2026, there were 10,160,021 shares of OneMain Finance Corporation’s common stock, $0.50 par value, outstanding. TABLE OF CONTENTS GLOSSARY PART I — FINANCIAL INFORMATION Item 1.Financial Statements of OneMain Holdings, Inc. and Subsidiaries (Unaudited):Condensed Consolidated Balance SheetsCondensed Consolidated Statements of OperationsCondensed Consolidated Statements of Comprehensive Income Condensed Consolidated Statements of Shareholders’ Equity PARTII — OTHER INFORMATION Item 1.Legal ProceedingsItem 1A.Risk Factors SIGNATURES OneMain Holdings, Inc. SignatureOneMain Finance Corporation Signature GLOSSARY Comprehensive income ONEMAIN FINANCE CORPORATION AND SUBSIDIARIESCondensed Consolidated Balance Sheets (Unaudited) (dollars in millions, except par value amount) Liabilities and Shareholder’s Equity Long-term debt (includes debt of consolidated VIEs of $11.6billion in 2026 and $11.5billion in 2025)$22,396$22,694Insurance claims and policyholder liabilities566576Deferred and accrued taxes5636Other liabilities (includes other liabilities of consolidated VIEs of $29million in 2026 and $30million in2025)621682Total liabilities23,63923,988 Comprehensive income Table of Contents ONEMAIN HOLDINGS, INC. AND SUBSIDIARIESNotes to the Condensed Consolidated Financial StatementsMarch 31, 2026 1. Business and Basis of Presentation OneMain Holdings, Inc. (“OMH”), and its wholly-owned direct subsidiary, OneMain Finance Corporation (“OMFC”) are financialservices holding companies whose subsidiaries engage in the consumer finance and insurance businesses. The results of OMFC are consolidated into the results of OMH. Due to the nominal differences between OMFC and OMH, contentthroughout this filing relates to both OMH and OMFC, except where otherwise indicated. OMH and OMFC are referred to in this BASIS OF PRESENTATION We prepared our condensed consolidated financial statements using generally accepted accounting principles in the United States ofAmerica (“GAAP”). These statements are unaudited. The year-end condensed consolidated balance sheet data was derived from ouraudited financial statements but does not include all disclosures required by GAAP. The statements include the accounts of OMH, its We eliminated all material intercompany accounts and transactions. We made judgments, estimates, and assumptions that affectamounts reported in our condensed consolidated financial statements and disclosures of contingent assets and liabilities. Inmanagement’s opinion, the condensed consolidated financial statements include the normal, recurring adjustments necessary for a fair The condensed consolidated financial statements in this report should be read in conjunction with the consolidated financial statementsand related notes included in our Annual Report on Form 10-K of OMH and OMFC for the fiscal year ended December 31, 2025, filed 2. Recent Accounting Pronouncements ACCOUNTING PRONOUNCEMENTS TO BE ADOPTED Expense Disaggregation Disclosures In December of 2024, the FASB issued ASU 2024-03,Income Statement—Reporting Comprehensive Income—ExpenseDisaggregation Disclosures (Subtopic 220-40),which requires disclosure of certain costs and expenses in the notes to the financialstatements. The amendments in this ASU will become effective for fiscal years beginning after December 15, 2026, and will beeffective for interim periods with fiscal years beginning after December 15, 2027, with early adoption permitted. The amendments We do not believe that any other accounting pronouncements issued, but not yet effective, are applicable or would have a materialimpact on our consolidated financial statements or disclosures, if adopted. 3. Finance Receivables Our finance receivables consist of consumer loans and credit cards. Consumer loans include personal loans and auto finance. Personalloans are non-revolving, with a fixed rate, have fixed terms generally between three and six years, and are secured by automobiles,other collateral, or are unsecured. Auto finance loans are non-revo