{"url_path":"/sec/payp/10-k/2026/item-8","section_key":"item-8","section_title":"Item 8 Financial Information","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-06-30","source_url":"https://www.sec.gov/Archives/edgar/data/2080845/0001193125-26-289382-index.html","accession_number":"0001193125-26-289382","cik":"0002080845","ticker":"PAYP","issuer_name":"PayPay Corp","edgar_url":"https://www.sec.gov/Archives/edgar/data/2080845/0001193125-26-289382-index.html","primary_entity_key":"0002080845","primary_entity_name":"PayPay Corp"},"word_count":266,"has_tables":true,"body_markdown":"Item 8. Financial Information\n\nA Consolidated Statements and Other Financial Information\n\nSee \"Item 18. Financial Statements\" for our consolidated financial statements included in this document.\n\nLegal Proceedings\n\nSee \"Item 4 Information on the Company—B. Business Overview—Legal Proceedings\" for information about legal proceedings.\n\nDividend Policy\n\nDeclaration of cash dividends will be made by resolution of our board of directors, subject to applicable laws, and will depend on a number of factors, including our financial condition, results of operations, capital requirements, any contractual restrictions, general business conditions and other factors that our board of directors may deem relevant.\n\nIf we pay any dividends on our common shares, we will pay those dividends which are payable in respect of the common shares underlying the ADSs to the depositary, as the registered holder of such common shares, and the depositary then will pay such amounts to the ADS holders in proportion to the common shares underlying the ADSs held by such ADS holders, less the fees and expenses payable under the deposit agreement in respect of, and any Japanese tax applicable to, such dividends. See “Item 10 Additional Information—E. Taxation—Japanese Taxation” and “Item 12 Description of Securities Other than Equity Securities— D. American Depositary Shares.” The depositary will generally convert the Japanese yen it receives into U.S. dollars and distribute the U.S. dollar amounts to holders of ADSs. See “Description of American Depositary Shares.”\n\nB Significant changes\n\n111\n\n[Table of Contents](#toc_page)\n\n \n\nExcept as disclosed elsewhere in this Annual Report, we have not experienced any significant changes since the date of our audited consolidated financial statements included in this Annual Report."}