{"url_path":"/sec/skil/10-q/2026/item-2","section_key":"item-2","section_title":"Item 2 UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS.**","topic":"sec","document":{"doc_type":"10-Q","doc_date":"2026-06-09","source_url":"https://www.sec.gov/Archives/edgar/data/1774675/0001437749-26-019986-index.html","accession_number":"0001437749-26-019986","cik":"0001774675","ticker":"SKIL","issuer_name":"Skillsoft Corp.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1774675/0001437749-26-019986-index.html","primary_entity_key":"0001774675","primary_entity_name":"Skillsoft Corp."},"word_count":179,"has_tables":true,"body_markdown":"**ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS.**\n\n \n\nSales of Unregistered Securities: None.\n\n \n\nPurchases of Equity Securities: None\n\n \n\nDividend Restrictions\n\n \n\nWe did not declare or pay any dividends, and we do not currently intend to pay dividends in the foreseeable future. We currently expect to retain future earnings, if any, for the foreseeable future, to finance the growth and development of our business and to repay indebtedness. The payment of dividends is within the discretion of our Board, and any decision to pay dividends in the future will depend upon an evaluation of a number of factors, including our results of operations, our capital requirements, and our operating and financial condition, and restrictions included in our Amended Credit Agreement and our A/R Agreement. While there are restrictions on the ability of our guarantor subsidiaries to pay dividends or make other intercompany payments to us, these limitations are subject to certain qualifications and exceptions, which are expected to permit distributions to enable us to make required principal and interest payments on our indebtedness and other contractual obligations."}