{"url_path":"/sec/wse/10-k/2026/item-8","section_key":"item-8","section_title":"Item 8 Financial Information","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-06-25","source_url":"https://www.sec.gov/Archives/edgar/data/2099039/0001193125-26-282911-index.html","accession_number":"0001193125-26-282911","cik":"0002099039","ticker":"WSE","issuer_name":"Wise Group plc","edgar_url":"https://www.sec.gov/Archives/edgar/data/2099039/0001193125-26-282911-index.html","primary_entity_key":"0002099039","primary_entity_name":"Wise Group plc"},"word_count":311,"has_tables":true,"body_markdown":"Item 8. Financial Information\n\nA. Consolidated Statements and Other Financial Information.\n\nConsolidated Financial Statements\n\nSee “Item 18. Financial Statements” for a list of all financial statements filed as part of this Annual Report.\n\nLegal Proceedings\n\nWe are, and in the future may become, involved in legal proceedings or be subject to claims arising in the ordinary course of our business. The outcome of litigation and claims cannot be predicted with certainty, and the resolution of these matters could materially affect our future results of operations, cash flows, or financial position. In June 2026, the media reported on an ongoing money laundering inquiry by the Brussels prosecutor’s office relating to Wise Europe SA, which we discussed further in our Form 6-K on June 1, 2026. The inquiry is incomplete, with no known timeline or outcome. We are not aware of any current legal proceedings that we believe will have, individually or in the aggregate, a material adverse effect on our business, results of operations, cash flows or financial position.\n\nDividend Distribution Policy\n\nWe have never declared or paid cash dividends on our ordinary shares. We do not anticipate declaring or paying any cash dividends in the foreseeable future, instead we currently intend to retain all available funds and future earnings, if any, to fund the development and expansion of our business. Any future determination regarding the declaration and payment of dividends, if any, will be at the discretion of our board of directors and will depend on the relevant circumstances, including our financial condition, operating results, contractual restrictions (including any restrictions in our debt arrangements), capital requirements, business prospects and other factors the board of directors may deem relevant.\n\nB. Significant Changes\n\nPlease refer to “Note 22—Subsequent Events” in the notes to our consolidated financial statements appearing elsewhere in this Annual Report for a discussion of significant changes since March 31, 2026."}