MercadoLibre 2026年季度报告

FORM 10-Q (Mark One) ☒QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended June 30, 2026-OR- ☐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 001-33647 MercadoLibre, Inc. (Exact name of registrant as specified in its charter) 98-0212790 Delaware (I.R.S. EmployerIdentification Number) 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 such shorter period that 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 submitted pursuantto Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant wasrequired 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 smaller reportingcompany, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,”and “emerging growth company” in Rule 12b-2 of the Exchange Act: If an emerging growth company, indicate by check mark if the 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☒ Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date. 50,696,802 shares of the issuer’s common stock, $0.001 par value, were outstanding as of August5, 2026. MERCADOLIBRE, INC.INDEX TO FORM 10-Q PART I. FINANCIAL INFORMATION ITEM 1 — UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTSInterim Condensed Consolidated Balance Sheets as of June 30, 2026 and December 31, 2025Interim Condensed Consolidated Statements of Income for the six and three-month periods ended June 30,2026 and 2025Interim Condensed Consolidated Statements of Comprehensive Income for the six and three-month periodsended June 30, 2026 and 2025Interim Condensed Consolidated Statements of Equity for the six and three-month periods ended June 30, 2026and 2025Interim Condensed Consolidated Statements of Cash Flows for the six-month periods ended June 30, 2026 and2025Notes to Interim Condensed Consolidated Financial Statements (unaudited)ITEM 2 — MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OFOPERATIONSITEM 3 — QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISKITEM 4 — CONTROLS AND PROCEDURESPART II. OTHER INFORMATIONITEM 1 — LEGAL PROCEEDINGSITEM 1A — RISK FACTORSITEM 2 — UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDSITEM 5 — OTHER INFORMATIONITEM 6 — EXHIBITSINDEX TO EXHIBITSSIGNATURES MercadoLibre, Inc. -Interim Condensed Consolidated Statements of Cash FlowsFor the six-month periods ended June30, 2026 and 2025(In millions of U.S. dollars)(Unaudited) Non-cash transactions: MercadoLibre, Inc.Notes to unaudited interim condensed consolidated financial statements NOTE1. NATURE OF BUSINESS MercadoLibre, Inc. (“MercadoLibre,” and together with its consolidated entities, the “Company”) was incorporated in the state ofDelaware, in the United States of America (“U.S.”), in October 1999. MercadoLibre is the leading online commerce and fintech ecosystem inLatin America. The Company’s ecosystem provides consumers and merchants with a complete portfolio of services to enable buying andselling online and processing payments online and offline, as well as a wide array of simple day-to-day financial services. The Company enables commerce through its marketplace platform, which allows users to buy and sell in most of Latin America.Through Mercado Pago, the fintech platform, MercadoLibre offers a comprehensive set of financial technology services to users of its e-commerce platform, and to users outside of its e-commerce platform. These services include loans and credit cards, yield on fundsdeposited into accounts, payments, savings, investments, insurtech, crypto buy, hold & sell and processing services for online, in-store andQR payments. Through Mercado Envios, MercadoLibre facilitates the shipping of goods from the Company and sellers to buyers. MercadoAds facilitates advertising services for sellers and brands to promote their products and services within and outside the Company’secosystem. As of June30, 2026, MercadoLibre, through its wholly-owned subsidiaries, operated online e-