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of Contents](#toc_page)\n\n \n\n \n\nUNITED STATES\n\nSECURITIES AND EXCHANGE COMMISSION\n\nWASHINGTON, D.C. 20549\n\n \n\nFORM 20-F\n\n(Mark One)\n\n☐ REGISTRATION STATEMENT PURSUANT TO SECTION 12(b) OR (g) OF THE SECURITIES EXCHANGE ACT OF 1934\n\nOR\n\n☒ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934\nFor the fiscal year ended March 31, 2026\n\nOR\n\n☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934\n\nOR\n\n☐ SHELL COMPANY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934\n\nDate of event requiring this shell company report__________\nFor the transition period from __________ to __________\n\nCommission file number: 001-43184\n\n \n\nPayPay Corporation\n\n(Exact name of Registrant as specified in its charter)\n\n \n\nNot Applicable\n\n(Translation of Registrant’s name into English)\n\nJapan\n\n(Jurisdiction of incorporation or organization)\n\n \n\nYotsuya Tower\n1-6-1 Yotsuya\nShinjuku-ku\nTokyo 160-0004\nJapan\n+81-3-6885-8181\n\n(Address of principal executive offices)\n\nKotaro Emae, +81-3-6885-8181, investor.relations@paypay-corp.co.jp, 1-6-1 Yotsuya, Shinjuku-ku, Tokyo, 160-0004, Japan\n\n(Name, Telephone, E-mail and/or Facsimile number and Address of Company Contact Person)\n\nSecurities registered or to be registered pursuant to Section 12(b) of the Act.\n\n \n\nTitle of each class\n\nTrading Symbol(s)\n\nName of each exchange on which registered\n\nAmerican Depositary Shares, each representing\none common share\n\nPAYP\n\nThe Nasdaq Stock Market LLC\n\nCommon Shares,\nno par value*\n\n \n\nThe Nasdaq Stock Market LLC*\n\n* Not for trading, but only in connection with the listing of the American Depositary Shares on The Nasdaq Stock Market LLC.\n\nSecurities registered or to be registered pursuant to Section 12(g) of the Act.\nNone.\n\nSecurities for which there is a reporting obligation pursuant to Section 15(d) of the Act.\nNone.\n\nIndicate the number of outstanding shares of each of the issuer’s classes of capital or common stock as of the close of the period covered by the annual report.\n676,955,535 common shares as of March 31, 2026.\n\nIndicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. ☐ Yes ☒ No\n\nIf this report is an annual or transition report, indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934. ☐ Yes ☒ No\nNote – Checking the box above will not relieve any registrant required to file reports pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 from their obligations under those Sections.\n\nIndicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 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 ☐ No\n\n \n\n[Table of Contents](#toc_page)\n\n \n\nIndicate 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 ☐ No\n\nIndicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or an emerging growth company. See definition of “large accelerated filer, \"accelerated filer,” and \"emerging growth company\" in Rule 12b-2 of the Exchange Act.\n\nLarge accelerated filer ☐ Accelerated filer ☐ Non-accelerated filer ☒ Emerging growth company ☐\n\nIf an emerging growth company that prepares its financial statements in accordance with U.S. GAAP, indicate by check mark if the 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. ☐\n\n† The term “new or revised financial accounting standard” refers to any update issued by the Financial Accounting Standards Board to its Accounting Standards Codification after April 5, 2012.\n\nIndicate 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. ☐\n\nIf 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. ☐\n\nIndicate 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). ☐\n\nIndicate by check mark which basis of accounting the registrant has used to prepare the financial statements included in this filing:\n\nU.S. GAAP ☐ International Financial Reporting Standards as issued by the International Accounting Standards Board ☒ Other ☐\n\nIf “Other” has been checked in response to the previous question, indicate by check mark which financial statement item the registrant has elected to follow. Item 17 ☐ Item 18 ☐\n\nIf this is an annual report, indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). ☐ Yes ☒ No\n\n \n\n \n\n \n\n \n\n[Table of Contents](#toc_page)\n\n \n\nTABLE OF CONTENTS\n\n \n\n[Part I](#part_i)\n\n \n\n[Item 1. Identity of Directors, Senior Management and Advisers](#item_1)\n\n1\n\n[Item 2. Offer Statistics and Expected Timetable](#item2_offer_statistics_and_expected)\n\n1\n\n[Item 3. Key Information](#item3_key_information)\n\n1\n\n[Item 4. Information on the Company](#item4_information_on_the_company)\n\n40\n\n[Item 4A. Unresolved Staff Comments](#item4a_unresolved_staff_comments)\n\n75\n\n[Item 5. Operating and Financial Review and Prospects](#item5_operating_and_financial_review)\n\n76\n\n[Item 6. Directors, Senior Management and Employees](#item6_directors_senior_management)\n\n98\n\n[Item 7. Major Shareholders and Related Party Transactions](#item7_major_shareholders_and_related)\n\n105\n\n[Item 8. Financial Information](#item8_financial_information)\n\n111\n\n[Item 9. The Offer and Listing](#item9_the_offer_and_listing)\n\n112\n\n[Item 10. Additional Information](#item10_additional_information)\n\n112\n\n[Item 11. Quantitative and Qualitative Disclosures About Market Risk](#item11_quantitative_and_qualitative)\n\n124\n\n[Item 12. Description of Securities Other than Equity Securities](#item12_description_of_securities_other)\n\n127\n\n[Part II](#part_ii)\n\n \n\n[Item 13. Defaults, Dividend Arrearages and Delinquencies](#item13_defaults_dividend_arrearages)\n\n129\n\n[Item 14. Material Modifications to the Rights of Security Holders and Use of Proceeds](#item14_material_modifications)\n\n129\n\n[Item 15. Controls and Procedures](#item15_controls_and_procedures)\n\n129\n\n[Item 16A. Audit committee financial expert](#item16a_audit_committee_financial)\n\n130\n\n[Item 16B. Code of Ethics](#item16b_code_of_ethics)\n\n131\n\n[Item 16C. Principal Accountant Fees and Services](#item16c_principal_accountant_fees)\n\n131\n\n[Item 16D. Exemptions from the Listing Standards for Audit Committees](#item16d_exemptions_from_the_listing)\n\n132\n\n[Item 16E. Purchases of Equity Securities by the Issuer and Affiliated Purchasers](#item16e_purchases_of_equity_securities)\n\n132\n\n[Item 16F. Change in Registrant's Certifying Accountant](#item16f_change_in_registrants)\n\n132\n\n[Item 16G. Corporate Governance](#item16g_corporate_governance)\n\n132\n\n[Item 16H. Mine Safety Disclosure](#item16h_mine_safety_disclosure)\n\n133\n\n[Item 16I. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections](#item16i_disclosure_regarding_foreign)\n\n133\n\n[Item 16J. Insider trading policies](#item16j_insider_trading_policies)\n\n133\n\n[Item 16K. Cybersecurity](#item16k_cybersecurity)\n\n133\n\n[Part III](#part_iii)\n\n \n\n[Item 17. Financial Statements](#item17_financial_statements)\n\n135\n\n[Item 18. Financial Statements](#item18_financial_statements)\n\n135\n\n[Item 19. Exhibits](#item19_exhibits)\n\n136\n\n \n\n \n\n[Signatures](#signatures)\n\n \n\n \n\n \n\n[Selected Statistical and Other Information](#selected_statistical_and_other_info)\n\nA-1\n\n[Index to Consolidated Financial Statements](#index_to_consolidated_statements)\n\nF-1\n\n \n\n \n\n \n\n \n\n \n\n[Table of Contents](#toc_page)\n\n \n\nCAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS AND RISK FACTOR SUMMARY\n\nThis annual report on Form 20-F (\"Annual Report\") contains forward-looking statements that involve risks and uncertainties, including statements based on our current expectations, assumptions, estimates and projections about us and our industry. All statements other than statements of current or historical facts are forward-looking statements. These forward-looking statements are made under the “safe harbor” provisions of the U.S. Private Securities Litigation Reform Act of 1995. These statements involve known and unknown risks, uncertainties and other factors that may cause our actual results, performance or achievements to be materially different from those expressed or implied by the forward-looking statements. In some cases, these forward-looking statements can be identified by\nwords or phrases such as “may,” “will,” “expect,” “anticipate,” “aim,” “estimate,” “intend,” “plan,” “believe,” “potential,” “continue,” “is/are likely to” or other similar expressions. The forward-looking statements relate to, among others:\n\n•\nour ability to successfully execute our business and growth strategy;\n\n•\nour future financial performance, including our expectations regarding our revenue, cost of revenue and operating expenses and our ability to achieve and maintain future profitability;\n\n•\nindustry landscape of, and trends in, Japan’s market for electronic payment services and digital financial services;\n\n•\nour ability to compete successfully against future and current competitors;\n\n•\nour expectations regarding demand for, and market acceptance of, our services;\n\n•\nour ability to retain and grow our relationships with users and merchants;\n\n•\nour ability to obtain and maintain the necessary licenses to operate our business;\n\n•\nour ability to partner with card networks, payment services providers and other participants in the payment ecosystem;\n\n•\nour ability to maintain and improve our technological infrastructure and protect it from cyberattacks while simultaneously continuing to innovate and develop new technologies and services;\n\n•\nour ability to manage risk associated with our business;\n\n•\nour ability to comply with existing, amended or new laws, regulations and policies applicable to our business; and\n\n•\ngeneral economic and business conditions and uncertainties affecting the markets in which we operate, and economic volatility that could adversely impact our business.\n\nThe forward-looking statements made in this Annual Report relate only to events or information as of the date on which the statements are made in this Annual Report. Except as required by law, we undertake no obligation to update any forward-looking statements to reflect events or circumstances after the date on which the statements are made or to reflect the occurrence of unanticipated events. You should read this Annual Report and the documents that we have referred to in this Annual Report and have filed as exhibits to this Annual Report in their entirety and with the understanding that our actual future results may be materially different from what we expect.\n\nRisk Factor Summary\n\nInvesting in our ADSs or common stock involves significant risks. You should carefully consider all of the information in this Annual Report before making an investment decision. Below is a summary of the principal risks we face. These risks are discussed more fully in \"Item 3. Key Information—D. Risk Factors.”\n\nRisks Related to Our Business\n\n•\nIf we fail to manage our growth effectively, we may be unable to execute our business plan or maintain high levels of service and satisfaction.\n\n•\nIf we fail to attract new users, retain our active users or expand the scope of our relationship with our active users, our business, results of operations, financial condition, cash flows and prospects could be materially and adversely affected.\n\n•\nWe may be unable to attract new merchants to utilize our services, grow our relationships with our existing merchants, and increase transaction volumes across our payment settlement services.\n\n•\nWe may face challenges in maintaining and expanding synergies between our code-based payment settlement services and our credit card payment services.\n\n•\nOur ability to continue to successfully operate and grow PayPay Credit is subject to several risks.\n\n•\nWe may not be able to realize the anticipated benefits, synergies and efficiencies from the integration of PayPay Bank Corporation and PayPay Securities Corporation.\n\n•\nWe may not be able to maintain and strengthen the ecosystem effects of our platform.\n\n \n\n[Table of Contents](#toc_page)\n\n \n\n•\nThere is no assurance that our alliances with the shareholders of our consolidated subsidiaries and equity-method affiliates will be successful.\n\n•\nIf the cashless payments industry and the digital financial services industry in Japan do not continue to expand and develop as we expect, our business, financial condition and results of operations could be adversely affected.\n\n•\nWe had a history of losses in the past and we only recently achieved profitability, which we may not be able to maintain, and we may record losses and negative cash flow in the future.\n\n•\nOur ability to increase revenue and profitability, particularly for our Payment segment, depends on our pricing strategy and the expansion of our service offerings, both of which we may not be able to implement successfully.\n\n•\nWe participate in markets that are competitive with continuously evolving technology and consumer needs, and if we do not compete effectively with established companies and new market entrants, our business, results of operations, cash flows and financial condition could be materially and adversely affected.\n\n•\nOur business depends on a strong and trusted brand, and any failure to maintain, protect, and enhance our brand, or any unfavorable media coverage, could materially and adversely affect our reputation, business, financial condition, results of operations, cash flows and prospects.\n\n•\nWe depend on key management, as well as our experienced and capable employees, and any failure to attract, motivate, and retain our employees could harm our ability to maintain and grow our business.\n\n•\nAcquisitions, strategic investments and entries into new businesses could disrupt our business, divert our management’s attention, result in additional dilution to our shareholders, and materially and adversely affect our financial performance.\n\n•\nWe identified material weaknesses in our internal control over financial reporting and may identify additional material weaknesses in the future or otherwise fail to maintain proper and effective internal control over financial reporting. If we fail to establish and maintain proper internal control over financial reporting, our ability to produce accurate financial statements or comply with applicable regulations could be impaired. As a result, shareholders could lose confidence in our financial reporting, which could result in litigation or regulatory enforcement actions and would harm our business and the trading price of the ADSs.\n\n•\nWe are exposed to credit risk and the ability of various counterparties to pay us.\n\n•\nWe are exposed to interest rate risk and other market risks.\n\n \n\nRisks Related to the Proposed Acquisition of a Controlling Stake in T&D Financial Life Insurance Company\n\n•\nAlthough we have entered into definitive agreements to acquire a controlling stake in T&D Financial Life Insurance Company, the transaction may not be completed on the expected terms or timeline, or at all, and, even if completed, it may not deliver the benefits we currently expect and could expose us to significant regulatory, operational and financial risks.\n\n•\nFollowing the acquisition, any failure to successfully integrate TDFL’s operations with our group could adversely impact the price of our ADSs and future business and operations.\n\nRisks Related to the SoftBank Group Corp. and SoftBank Group Companies\n\n•\nWe collaborate with SoftBank Group companies in the provision of our services. Any failure by such companies to continue to support our services, or a material change in our relationship with such companies, could adversely impact our services and could impact our overall business, financial condition, cash flows and results of operations.\n\n•\nOur current shareholders will continue to collectively hold substantial shareholdings and exercise influence over our operations.\n\nRisks Related to Technology, Information Systems and Intellectual Property\n\n•\nFailure to maintain or improve our technology infrastructure could harm our business and prospects and materially and adversely affect our business and reputation.\n\n•\nWe rely on mobile operating systems and application marketplaces to make the PayPay app available to participants that utilize our platform, and if we do not effectively operate with or receive favorable placements within such application marketplaces, our usage or brand recognition could decline and our business, financial results, cash flows and results of operations could be materially and adversely affected.\n\n \n\n[Table of Contents](#toc_page)\n\n \n\nRisks Related to Laws, Regulations and Compliance\n\n•\nFailure to comply with the existing laws and regulations applicable to our business could subject us, or our subsidiaries or our associates, as applicable, to enforcement actions and penalties and otherwise harm our business, as well as divert our management’s attention and resources and result in increased costs.\n\nExternal Risks Related to Economic Conditions and Other Factors\n\n•\nUnfavorable economic conditions in Japan could have a material adverse effect on our business, financial condition and results of operations.\n\nRisks Related to Shares of our Common Stock and the ADSs\n\n•\nInvestors holding less than one “unit” of shares of our common stock will have limited rights as shareholders.\n\n \n\n \n\n[Table of Contents](#toc_page)\n\n \n\nPART I"}