World Acceptance (NASDAQ: WRLD) refiles 10-K with updated auditor consent

Rhea-AI Filing Summary

World Acceptance Corporation filed Amendment No. 1 to its annual report on Form 10-K to address a narrow technical issue with exhibits. The company is refiling Exhibit 23.1, the Consent of Independent Registered Public Accounting Firm, so that it correctly lists additional Form S-8 registration statements that were referenced in the executed consent but omitted from the electronic version originally filed.

The amendment also includes updated certifications from the Chief Operating Officer and Chief Financial Officer under Section 302 of the Sarbanes-Oxley Act, with certain paragraphs omitted because no financial statements are included and no internal control disclosures are being changed. No other sections of the original Form 10-K are amended, and the company notes this filing does not update any prior financial or narrative disclosures and does not reflect subsequent events.

Key Figures

Non-affiliate market value: $437,342,423 Shares outstanding: 4,640,323 shares

2 metrics

Non-affiliate market value $437,342,423 Aggregate market value of voting stock held by non-affiliates as of September 30, 2025

Shares outstanding 4,640,323 shares Common stock outstanding as of May 27, 2026

Key Terms

well-known seasoned issuer, large accelerated filer, smaller reporting company, Consent of Independent Registered Public Accounting Firm, +2 more

6 terms

well-known seasoned issuer regulatory

"if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act."

A well-known seasoned issuer (WKSI) is a large, established public company that meets regulatory size and reporting tests and is granted special, faster options to sell new securities to raise money. Think of it like a trusted borrower with a standing credit line: investors and markets see it as more familiar and the company can access capital quickly with less paperwork, which can affect share supply and investor returns.

large accelerated filer regulatory

"See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,”"

A large accelerated filer is a publicly traded company that meets the U.S. securities regulator’s size and reporting history thresholds, qualifying it as one of the largest issuers. For investors, that label matters because such companies face faster filing deadlines, more rigorous audit and internal-control disclosure requirements, and generally more transparent and timely financial reporting—like a big, well-regulated store required to post its inventory and receipts promptly for customers to see.

smaller reporting company regulatory

"See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,”"

A smaller reporting company is a publicly traded firm that meets regulatory size tests allowing it to provide abbreviated financial disclosures and compliance filings compared with larger companies. For investors, that means financial statements and notes may be less detailed, which can make it harder to compare performance or spot risks—think of reading a short summary instead of a full report when deciding whether to buy or hold a stock.

Consent of Independent Registered Public Accounting Firm financial

"Explanatory Note This Amendment No. 1 ... is filed solely to refile Exhibit 23.1 (Consent of Independent Registered Public Accounting Firm)"

Rule 12b-15 regulatory

"Pursuant to Rule 12b-15 under the Securities Exchange Act of 1934, as amended"

Section 302 of the Sarbanes-Oxley Act of 2002 regulatory

"this /A also contains certifications pursuant to Section 302 of the Sarbanes-Oxley Act of 2002"

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How to Read a 10-K Annual Report →

00001083852026FYTrueThis Amendment No. 1 to the Annual Report on Form 10-K is filed solely to refile Exhibit 23.1 (Consent of Independent Registered Public Accounting Firm) to include references to additional registration statements on Form S-8 that were included in the executed version of the consent originally provided by our independent registered public accounting firm, but were inadvertently omitted from the electronic version of the exhibit as originally filed. The corrected Consent of Independent Registered Public Accounting Firm is filed as Exhibit 23 with this Form 10-K/A.Pursuant to Rule 12b-15 under the Securities Exchange Act of 1934, as amended (the “Exchange Act”), this Form 10-K/A also contains certifications pursuant to Section 302 of the Sarbanes-Oxley Act of 2002, which are attached hereto. Because no financial statements have been included in this Form 10-K/A and this Form 10-K/A does not contain or amend any disclosure with respect to Items 307 and 308 of Regulation S-K, paragraphs 3, 4, and 5 of the certifications have been omitted.Except as described above, no other amendments are being made to the Original 10-K by this Amendment No. 1. This Amendment No. 1 does not reflect events occurring after the date of the filing of the Original 10-K, nor does it amend, modify or otherwise update any other information in the Original 10-K. Accordingly, this Amendment No. 1 should be read in conjunction with the Original 10-K, and with our other filings with the SEC subsequent to the filing of the Original 10-K.iso4217:USDxbrli:shares00001083852025-04-012026-03-3100001083852025-09-3000001083852026-05-27

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

__________________________________

Form 10-K/A

(Amendment No.1)

__________________________________

 

☒ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the fiscal year ended: March 31, 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: 000-19599

WORLD ACCEPTANCE CORPORATION

(Exact name of registrant as specified in its charter)

South Carolina									57-0425114
(State or other jurisdiction of incorporation or organization)									(I.R.S. Employer Identification No.)
104 S. Main St.
Greenville			South Carolina						29601
(Address of principal executive offices)									(Zip Code)

 

(864)			298-9800
(Registrant's telephone number, including area code)

SECURITIES REGISTERED PURSUANT TO SECTION 12(b) OF THE ACT:

 

Title of Each Class

Trading Symbol(s)

Name of Each Exchange on Which Registered

Common Stock, no par value

WRLD

The NASDAQ Stock Market LLC

(NASDAQ Global Select Market)

SECURITIES REGISTERED PURSUANT TO SECTION 12(g) OF THE ACT: NONE

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes o

 No x

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.   Yes o No x

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or Section 15(d) of the Securities Exchange 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 x  No o

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 such files).  Yes x  No o

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 growth company” in Rule 12b-2 of the Exchange Act.

 

Large accelerated filer

☐

Accelerated filer

☒

Non-accelerated filer

☐

Smaller reporting company

☐

Emerging growth company

☐

If an emerging growth company, indicate by check mark if registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. o

Indicate by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectiveness of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting 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 the registrant 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-based compensation received by any of the registrant’s executive officers during the relevant recovery period pursuant to § 240.10D-1(b). o

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act).  

Yes ☐  No x

The aggregate market value of voting stock held by non-affiliates of the registrant as of September 30, 2025, computed by reference to the closing sale price on such date, was $437,342,423. (For purposes of calculating this amount only, all directors and executive officers are treated as affiliates. This determination of affiliate status is not necessarily a conclusive determination for other purposes.) As of May 27, 2026, 4,640,323 shares of the registrant’s Common Stock, no par value, were outstanding.

DOCUMENTS INCORPORATED BY REFERENCE.

EXPLANATORY NOTE

This Amendment No. 1 to the Annual Report on Form 10-K is filed solely to refile Exhibit 23.1 (Consent of Independent Registered Public Accounting Firm) to include references to additional registration statements on Form S-8 that were included in the executed version of the consent originally provided by our independent registered public accounting firm, but were inadvertently omitted from the electronic version of the exhibit as originally filed. The corrected Consent of Independent Registered Public Accounting Firm is filed as Exhibit 23 with this Form 10-K/A.

Pursuant to Rule 12b-15 under the Securities Exchange Act of 1934, as amended (the “Exchange Act”), this Form 10-K/A also contains certifications pursuant to Section 302 of the Sarbanes-Oxley Act of 2002, which are attached hereto. Because no financial statements have been included in this Form 10-K/A and this Form 10-K/A does not contain or amend any disclosure with respect to Items 307 and 308 of Regulation S-K, paragraphs 3, 4, and 5 of the certifications have been omitted.

Except as described above, no other amendments are being made to the Original 10-K by this Amendment No. 1. This Amendment No. 1 does not reflect events occurring after the date of the filing of the Original 10-K, nor does it amend, modify

or otherwise update any other information in the Original 10-K. Accordingly, this Amendment No. 1 should be read in conjunction with the Original 10-K, and with our other filings with the SEC subsequent to the filing of the Original 10-K.

The following exhibits are filed as part of this Amendment No. 1.

Exhibit Number

Exhibit Description

Filed Herewith

Incorporated by Reference

Form or Registration Number

Exhibit

Filing Date

23

Consent of RSM US LLP

*

31.03

Rule 13a-14(a)/15d-14(a) Certification of Chief Operating Officer

*

31.04

Rule 13a-14(a)/15d-14(a) Certification of Chief Financial Officer

*

104

Cover Page Interactive Data File (embedded within the Inline XBRL document)

*			Submitted electronically herewith.
+			Management Contract or other compensatory plan required to be filed under Item 15 of this report and Item 601 of Regulation S-K of the Securities and Exchange Commission.

SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

			WORLD ACCEPTANCE CORPORATION
						By:   /s/ J. Tobin Turner
						J. Tobin Turner
						Executive Vice President and Chief Operating Officer
						Date:			June 5, 2026

FAQ

What does World Acceptance (WRLD) change in this 10-K/A filing?

World Acceptance’s amendment makes a narrow exhibit correction. It refiles the auditor’s consent (Exhibit 23.1) to add references to additional Form S-8 registration statements and provides updated executive certifications, without altering previously reported financial statements or other 10-K disclosures.

Why did World Acceptance (WRLD) refile the auditor consent in its 10-K/A?

The auditor consent originally omitted some S-8 registrations. The executed consent from the independent registered public accounting firm referenced more Form S-8 registration statements than the electronic exhibit showed, so the company is refiling a corrected consent as Exhibit 23.

Does World Acceptance’s 10-K/A change any of the company’s financial statements?

No, the amendment includes no financial statements. The company states this 10-K/A does not amend financial data or other narrative disclosures from the original Form 10-K and should be read together with that original report and later SEC filings.

What certifications are included with World Acceptance’s 10-K/A amendment?

The filing includes updated Section 302 certifications. Certifications from the Chief Operating Officer and Chief Financial Officer are attached, with certain paragraphs omitted because the amendment does not include financial statements or change internal control disclosures under Regulation S-K Items 307 and 308.

How many World Acceptance (WRLD) shares were outstanding around this 10-K/A?

World Acceptance reports 4,640,323 shares outstanding. The filing states that, as of May 27, 2026, there were 4,640,323 shares of the company’s common stock, no par value, outstanding, providing investors a baseline for the company’s equity capitalization.

What is the reported market value of non-affiliate shares of World Acceptance?

The filing discloses a non-affiliate market value of $437.3 million. As of September 30, 2025, the aggregate market value of voting stock held by non-affiliates was reported as $437,342,423, based on the closing sale price on that date.