Versigent PLC 2026年季度报告

VERSIGENT PLC(Exact name of registrant as specified in its charter)_____________________________________________________________________________________________________________________________________________________________________________________________________________ Spitalstrasse 5, 8200 Schaffhausen, Switzerland(Address of principal executive offices, including zip code)+41 52 580 97 00(Registrant’s telephone number, including area code)(Former name, former address and former fiscal year, if changed since last report)N/A_____________________________________________________________________________________________________________________________________________________________________________________________________________ Indicate by check mark whether the registrant (1)has filed all reports required to be filed by Section13 or 15(d) of the Securities Exchange Act of1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2)has been subject to such filingrequirements for 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 of Regulation 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 accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growthcompany” in Rule 12b-2 of the Exchange Act. AcceleratedfilerSmallerreportingcompanyEmerging growth company Large accelerated filer☐Non-accelerated filer☒ If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with anynew 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 the registrant’s ordinary shares outstanding, $0.01 par value per share as of May1, 2026, was 70,893,660. Versigent PLC INDEX Part I - Financial Information Item1.Financial StatementsCondensed Combined Statements of Operations for the Three Months Ended March 31, 2026 and 2025(Unaudited)3Condensed Combined Statements of Comprehensive Income for the Three Months Ended March 31, 2026and 2025 (Unaudited)4Condensed Combined Balance Sheets as of March 31, 2026 (Unaudited) and December 31, 20255Condensed Combined Statements of Cash Flows for the Three Months Ended March 31, 2026 and 2025(Unaudited)6Condensed Combined Statements of Net Parent Investment for the Three Months Ended March 31, 2026 and2025 (Unaudited)7Notes to CondensedCombined Financial Statements (Unaudited)8Cautionary Statement Regarding Forward Looking Information31Item 2.Management’s Discussion and Analysis of Financial Condition and Results of Operations32Item 3.Quantitative and Qualitative Disclosures About Market Risk46Item 4.Controls and Procedures46 Part II - Other Information Item 1.Legal ProceedingsItem1A.Risk FactorsItem 2.Unregistered Sales of Equity Securities and Use of ProceedsItem 5.Other InformationItem 6.Exhibits Signatures PART I. FINANCIAL INFORMATION VERSIGENT PLCCONDENSED COMBINED STATEMENTS OF OPERATIONS (Unaudited) VERSIGENT PLCCONDENSED COMBINED STATEMENTS OF COMPREHENSIVE INCOME (Unaudited) VERSIGENT PLCCONDENSED COMBINED BALANCE SHEETS VERSIGENT PLCCONDENSED COMBINED STATEMENTS OF CASH FLOWS (Unaudited) VERSIGENT PLCCONDENSED COMBINED STATEMENTS OF NET PARENT INVESTMENT (Unaudited) VERSIGENT PLCNOTES TO CONDENSED COMBINED FINANCIAL STATEMENTS (Unaudited)1. BUSINESS AND BASIS OF PRESENTATION The separation— On January 22, 2025, Aptiv PLC (“Aptiv” or the “Parent”) announced its intention to separate its ElectricalDistribution Systems business by means of a Spin-Off (the “Separation” or “Spin-Off”). On April 1, 2026 (the “Distribution Date”), theSpin-Off, which created Versigent PLC (“Versigent,” the “Company,” “we,” “us” or “our”), was completed in the form of a distribution of allof the ordinary shares of Versigent to holders of Aptiv’s ordinary shares on a pro rata basis. Each holder of record of Aptiv ordinary sharesreceived one of our ordinary shares for every three Aptiv ordinary shares held on March 17, 2026 (the “Record Date”). In lieu of fractionalshares of Versigent, stockholders of the Company received cash. As a result of these transactions, all of the assets, liabilities, and legalentities comprising Aptiv’s Electrical Distribution Systems business are now owned directly, or indirectly through its subsidiaries, byVersigent. Versigent is an independent public company trading under the symbol “VGNT