Prescott General Partners (WRLD) files Form 4 on internal share distribution

Rhea-AI Filing Summary

Prescott General Partners LLC, a more than ten percent owner of WORLD ACCEPTANCE CORP, reported indirect ownership changes in the company’s common stock through its investment partnerships as of July 2, 2026.

A key entry is a Code J transaction where 56,274 shares of common stock, held by Prescott Associates L.P., were distributed in kind to one of its limited partners at $219.46 per share in partial satisfaction of a withdrawal request. This is an internal partnership restructuring rather than an open-market trade.

Following this and related updates, Prescott Associates L.P. is shown holding 895,796 shares, Idoya Partners L.P. holding 518,550 shares, and Prescott International Partners L.P. holding 41,804 shares, all reported as indirectly beneficially owned by Prescott General Partners LLC subject to pecuniary-interest limits under Rule 16a-1.

Insider Trade Summary

3 transactions reported

Mixed 3 txns

Insider Prescott General Partners LLC

Role null

Type	Security	Shares	Price	Value
Other	Common Stock	56,274	$219.46	$12.35M
holding	Common Stock	--	--	--
holding	Common Stock	--	--	--

Holdings After Transaction: Common Stock — 895,796 shares (Indirect, By Prescott Associates L.P.)

Footnotes (1)

1. These shares were distributed in kind to a limited partner of Prescott Associates L.P. ("Prescott Associates"), a private investment limited partnership, in partial satisfaction of a withdrawal request by the limited partner. These shares are owned directly by Prescott Associates and are beneficially owned indirectly by Prescott General Partners LLC ("PGP"), a Delaware limited liability company, as general partner of Prescott Associates. PGP disclaims beneficial ownership of these shares in excess of its pecuniary interest under Rule 16a-1(a)(2)(ii)(B). The address for Prescott Associates is 2200 Butts Road, Suite 320, Boca Raton, FL 33431. These shares are owned directly by Prescott International Partners L.P. ("PIP"), a private investment limited partnership, and are beneficially owned indirectly by PGP, as general partner of PIP. PGP disclaims beneficial ownership of these shares in excess of its pecuniary interest under Rule 16a-1(a)(2)(ii)(B). The address for PIP is 2200 Butts Road, Suite 320, Boca Raton, FL 33431. These shares are owned directly by Idoya Partners L.P. ("Idoya"), a private investment limited partnership, and are beneficially owned indirectly by PGP as general partner of Idoya. PGP disclaims beneficial ownership of these shares in excess of its pecuniary interest under Rule 16a-1(a)(2)(ii)(B). The address for Idoya is 2200 Butts Road, Suite 320, Boca Raton, FL 33431.

Key Figures

In-kind distribution: 56,274 shares Distribution reference price: $219.46 per share Holdings after transaction - Prescott Associates L.P.: 895,796 shares +4 more

7 metrics

In-kind distribution 56,274 shares Common Stock, Code J, distributed to limited partner

Distribution reference price $219.46 per share Common Stock, Code J transaction

Holdings after transaction - Prescott Associates L.P. 895,796 shares Common Stock held indirectly via Prescott General Partners LLC

Holdings - Idoya Partners L.P. 518,550 shares Indirect ownership reported through Prescott General Partners LLC

Holdings - Prescott International Partners L.P. 41,804 shares Indirect ownership reported through Prescott General Partners LLC

Restructuring shares 56,274 shares transactionSummary restructuringShares for Code J event

Rule reference Rule 16a-1(a)(2)(ii)(B) Used in pecuniary-interest beneficial ownership disclaimer

Key Terms

distributed in kind, limited partner, beneficially owned indirectly, pecuniary interest, +1 more

5 terms

distributed in kind financial

"These shares were distributed in kind to a limited partner of Prescott Associates L.P."

limited partner financial

"in partial satisfaction of a withdrawal request by the limited partner."

A limited partner is an investor in a pooled investment vehicle—such as a private equity, venture capital, or real estate fund—who provides capital but does not take part in day‑to‑day management and whose financial responsibility is capped at the amount invested. For investors, being a limited partner matters because it defines how much control they have, how much risk they bear, and how returns are distributed; think of a limited partner as a silent co‑owner who shares in profits and losses while leaving operations to the fund managers.

beneficially owned indirectly financial

"These shares are owned directly by Prescott Associates and are beneficially owned indirectly by Prescott General Partners LLC"

pecuniary interest financial

"PGP disclaims beneficial ownership of these shares in excess of its pecuniary interest under Rule 16a-1(a)(2)(ii)(B)."

Rule 16a-1(a)(2)(ii)(B) regulatory

"pecuniary interest under Rule 16a-1(a)(2)(ii)(B)."

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Form 4 Insider Transactions: What Each Field Means →

Available on EDGAR 07/07/2026 - 04:02 PM Accepted by SEC EDGAR 07/07/2026 - 04:01 PM Learn about SEC filing dates

FAQ

What insider activity did Prescott General Partners LLC report in WRLD?

Prescott General Partners LLC reported updated indirect holdings in WORLD ACCEPTANCE CORP common stock, including an internal partnership distribution of 56,274 shares from Prescott Associates L.P. to a limited partner, rather than an open-market purchase or sale.

Was the 56,274-share WRLD transaction a market sale or purchase?

The 56,274-share transaction was a distribution in kind to a limited partner of Prescott Associates L.P., made to satisfy a withdrawal request. It is classified as an “other” transaction (Code J), not an open-market buy or sell.

How many WRLD shares does Prescott Associates L.P. hold after the transaction?

After the in-kind distribution, Prescott Associates L.P. is reported holding 895,796 shares of WORLD ACCEPTANCE CORP common stock. These shares are indirectly beneficially owned by Prescott General Partners LLC, subject to its pecuniary interest under Rule 16a-1.

What WRLD holdings are reported for Idoya Partners L.P. and Prescott International Partners L.P.?

Idoya Partners L.P. is reported holding 518,550 shares and Prescott International Partners L.P. holding 41,804 shares of WORLD ACCEPTANCE CORP common stock. Both positions are shown as indirectly beneficially owned by Prescott General Partners LLC through its role as general partner.

What does it mean that Prescott General Partners LLC disclaims beneficial ownership in excess of its pecuniary interest?

The disclaimer means Prescott General Partners LLC reports indirect ownership through its partnerships but does not claim beneficial ownership beyond its economic stake. This language follows Rule 16a-1(a)(2)(ii)(B), acknowledging that some shares economically belong to the partnerships’ limited partners.

Does this WRLD Form 4 show changes in derivative securities for Prescott General Partners LLC?

The filing’s derivative summary is empty, indicating no derivative security positions, such as options or warrants, are reported in this Form 4. All disclosed positions relate to WORLD ACCEPTANCE CORP common stock held through the listed limited partnerships.

SEC Form 4

FORM 4

UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

STATEMENT OF CHANGES IN BENEFICIAL OWNERSHIP

Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934
or Section 30(h) of the Investment Company Act of 1940

OMB APPROVAL

OMB Number:			3235-0287
Estimated average burden
hours per response:			0.5

Check this box if no longer subject to Section 16. Form 4 or Form 5 obligations may continue. See Instruction 1(b).

Check this box to indicate that a transaction was made pursuant to a contract, instruction or written plan for the purchase or sale of equity securities of the issuer that is intended to satisfy the affirmative defense conditions of Rule 10b5-1(c). See Instruction 10.

1. Name and Address of Reporting Person^*

Prescott General Partners LLC

(Last) (First) (Middle)

2200 BUTTS ROAD

SUITE 320

(Street)

BOCA RATON FLORIDA 33431

(City) (State) (Zip)

UNITED STATES

(Country)

2. Issuer Name and Ticker or Trading Symbol
WORLD ACCEPTANCE CORP [ WRLD ]

5. Relationship of Reporting Person(s) to Issuer
(Check all applicable)

	Director	X	10% Owner
	Officer (give title below)	X	Other (specify below)
			Member of Section 13(d) Group

2a. Foreign Trading Symbol

3. Date of Earliest Transaction (Month/Day/Year)
07/02/2026

6. Individual or Joint/Group Filing (Check Applicable Line)

X	Form filed by One Reporting Person
	Form filed by More than One Reporting Person

4. If Amendment, Date of Original Filed (Month/Day/Year)

Table I - Non-Derivative Securities Acquired, Disposed of, or Beneficially Owned
1. Title of Security (Instr. 3)	2. Transaction Date (Month/Day/Year)	2A. Deemed Execution Date, if any (Month/Day/Year)	3. Transaction Code (Instr. 8)		4. Securities Acquired (A) or Disposed Of (D) (Instr. 3, 4 and 5)			5. Amount of Securities Beneficially Owned Following Reported Transaction(s) (Instr. 3 and 4)	6. Ownership Form: Direct (D) or Indirect (I) (Instr. 4)	7. Nature of Indirect Beneficial Ownership (Instr. 4)
			Code	V	Amount	(A) or (D)	Price
Common Stock	07/02/2026		J(1)		56,274	D	$219.46	895,796	I	By Prescott Associates L.P.(2)
Common Stock								41,804	I	By Prescott International Partners L.P.(3)
Common Stock								518,550	I	By Idoya Partners L.P.(4)

Table II - Derivative Securities Acquired, Disposed of, or Beneficially Owned (e.g., puts, calls, warrants, options, convertible securities)
1. Title of Derivative Security (Instr. 3)	2. Conversion or Exercise Price of Derivative Security	3. Transaction Date (Month/Day/Year)	3A. Deemed Execution Date, if any (Month/Day/Year)	4. Transaction Code (Instr. 8)		5. Number of Derivative Securities Acquired (A) or Disposed of (D) (Instr. 3, 4 and 5)		6. Date Exercisable and Expiration Date (Month/Day/Year)		7. Title and Amount of Securities Underlying Derivative Security (Instr. 3 and 4)		8. Price of Derivative Security (Instr. 5)	9. Number of derivative Securities Beneficially Owned Following Reported Transaction(s) (Instr. 4)	10. Ownership Form: Direct (D) or Indirect (I) (Instr. 4)	11. Nature of Indirect Beneficial Ownership (Instr. 4)
				Code	V	(A)	(D)	Date Exercisable	Expiration Date	Title	Amount or Number of Shares

Explanation of Responses:

1. These shares were distributed in kind to a limited partner of Prescott Associates L.P. ("Prescott Associates"), a private investment limited partnership, in partial satisfaction of a withdrawal request by the limited partner.

2. These shares are owned directly by Prescott Associates and are beneficially owned indirectly by Prescott General Partners LLC ("PGP"), a Delaware limited liability company, as general partner of Prescott Associates. PGP disclaims beneficial ownership of these shares in excess of its pecuniary interest under Rule 16a-1(a)(2)(ii)(B). The address for Prescott Associates is 2200 Butts Road, Suite 320, Boca Raton, FL 33431.

3. These shares are owned directly by Prescott International Partners L.P. ("PIP"), a private investment limited partnership, and are beneficially owned indirectly by PGP, as general partner of PIP. PGP disclaims beneficial ownership of these shares in excess of its pecuniary interest under Rule 16a-1(a)(2)(ii)(B). The address for PIP is 2200 Butts Road, Suite 320, Boca Raton, FL 33431.

4. These shares are owned directly by Idoya Partners L.P. ("Idoya"), a private investment limited partnership, and are beneficially owned indirectly by PGP as general partner of Idoya. PGP disclaims beneficial ownership of these shares in excess of its pecuniary interest under Rule 16a-1(a)(2)(ii)(B). The address for Idoya is 2200 Butts Road, Suite 320, Boca Raton, FL 33431.

Remarks:

The filing of this report shall not be deemed to be an admission that the Reporting Person is a member of a "group" within the meaning of Section 13(d)(3) of the Securities Exchange Act of 1934, as amended. The Reporting Person disclaims beneficial ownership of the shares included in this report except to the extent of its pecuniary interest in such shares.

	/s/ Jason M. Pohanka, Managing Member, Prescott General Partners LLC	07/07/2026
	** Signature of Reporting Person	Date
Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly.
* If the form is filed by more than one reporting person, see Instruction 4 (b)(v).
** Intentional misstatements or omissions of facts constitute Federal Criminal Violations See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).
Note: File three copies of this Form, one of which must be manually signed. If space is insufficient, see Instruction 6 for procedure.
Persons who respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB Number.
* Form 4: SEC 1474 (03-26)