Visa Inc. Files Q1 2025 10-Q Report

Ticker: V · Form: 10-Q · Filed: Jan 31, 2025 · CIK: 1403161

Sentiment: neutral

Topics: 10-Q, quarterly-report, financials

Related Tickers: V

TL;DR

Visa's Q1 2025 10-Q is in. Check financials.

AI Summary

Visa Inc. filed its 10-Q for the period ending December 31, 2024. The filing covers the first fiscal quarter of 2025. Key financial data and corporate actions from this period are detailed within the report.

Why It Matters

This filing provides investors and analysts with the latest financial performance and operational updates for Visa Inc., crucial for understanding the company's current health and future prospects.

Risk Assessment

Risk Level: low — This is a routine quarterly financial filing with no immediate red flags.

Key Numbers

Key Players & Entities

FAQ

What is the reporting period for this 10-Q filing?

The reporting period for this 10-Q filing is for the quarter ended December 31, 2024.

When was this 10-Q filed with the SEC?

This 10-Q was filed on January 31, 2025.

What is the fiscal year end for Visa Inc.?

Visa Inc.'s fiscal year ends on September 30.

What is the Central Index Key (CIK) for Visa Inc.?

The Central Index Key for Visa Inc. is 0001403161.

What is the SEC file number for Visa Inc.?

The SEC file number for Visa Inc. is 001-33977.

Filing Stats: 4,749 words · 19 min read · ~16 pages · Grade level 14 · Accepted 2025-01-30 18:06:50

Key Financial Figures

Filing Documents

Financial Information

PART I. Financial Information 3

Financial Statements (Unaudited)

Item 1. Financial Statements (Unaudited) 3 Consolidated Balance Sheets— December 31 , 2024 and September 30, 202 4 3 Consolidated Statements of Operations—Three Months Ended December 31 , 2024 and 2023 4 Consolidated Statements of Comprehensive Income—Three Months Ended December 31 , 2024 and 2023 5 Consolidated Statements of Changes in Equity—Three Months Ended December 31 , 2024 and 2023 6 Consolidated Statements of Cash Flows— Three Months Ended December 31 , 2024 and 2023 8

Notes to Consolidated Financial Statements (Unaudited)

Notes to Consolidated Financial Statements (Unaudited) 9

Management's Discussion and Analysis of Financial Condition and Results of Operations

Item 2. Management's Discussion and Analysis of Financial Condition and Results of Operations 24

Quantitative and Qualitative Disclosures About Market Risk

Item 3. Quantitative and Qualitative Disclosures About Market Risk 32

Controls and Procedures

Item 4. Controls and Procedures 32

Other Information

PART II. Other Information 33

Legal Proceedings

Item 1. Legal Proceedings 33

Risk Factors

Item 1A. Risk Factors 33

Unregistered Sales of Equity Securities and Use of Proceeds

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds 34

Defaults Upon Senior Securities

Item 3. Defaults Upon Senior Securities 34

Mine Safety Disclosures

Item 4. Mine Safety Disclosures 34

Other Information

Item 5. Other Information 34

Exhibits

Item 6. Exhibits 35

Signatures

Signatures 36 2 Table of Contents

FINANCIAL INFORMATION

PART I. FINANCIAL INFORMATION

Financial Statements (Unaudited)

ITEM 1. Financial Statements (Unaudited) VISA CONSOLIDATED BALANCE SHEETS (UNAUDITED) December 31, 2024 September 30, 2024 (in millions, except per share data) Assets Cash and cash equivalents $ 12,367 $ 11,975 Restricted cash equivalents—U.S. litigation escrow 3,112 3,089 Investment securities 1,967 3,200 Settlement receivable 3,683 4,454 Accounts receivable 2,590 2,561 Customer collateral 3,518 3,524 Current portion of client incentives 1,992 1,918 Prepaid expenses and other current assets 3,393 3,312 Total current assets 32,622 34,033 Investment securities 1,757 2,545 Client incentives 4,631 4,628 Property, equipment and technology, net 3,974 3,824 Goodwill 19,548 18,941 Intangible assets, net 25,889 26,889 Other assets 3,467 3,651 Total assets $ 91,888 $ 94,511 Liabilities Accounts payable $ 405 $ 479 Settlement payable 4,425 5,265 Customer collateral 3,518 3,524 Accrued compensation and benefits 1,226 1,538 Client incentives 9,249 9,075 Accrued liabilities 4,690 4,909 Current maturities of debt 3,929 — Accrued litigation 1,649 1,727 Total current liabilities 29,091 26,517 Long-term debt 16,680 20,836 Deferred tax liabilities 5,192 5,301 Other liabilities 2,629 2,720 Total liabilities 53,592 55,374 Commitments and contingencies (Note 13) Equity Preferred stock, $ 0.0001 par value, 5 shares issued and outstanding as of December 31, 2024 and September 30, 2024 904 1,031 Common stock, $ 0.0001 par value: Class A common stock, 1,726 and 1,733 shares issued and outstanding as of December 31, 2024 and September 30, 2024, respectively — — Class B-1 and B-2 total common stock, 125 shares issued and outstanding as of December 31, 2024 and September 30, 2024 — — Class C common stock, 9 and 10 shares issued and outstanding as of December 31, 2024 and September 30, 2024, respectively — — Right to recover for covered losses ( 123 ) ( 104 ) Additional paid-in capital 21,324 21,229 Accumulated income 17,438 17,289 Accumul

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED) Note 1—Summary of Significant Accounting Policies Organization. Visa Inc., together with its subsidiaries (Visa or the Company), is a global payments technology company that facilitates global commerce and money movement across more than 200 countries and territories. Visa operates one of the world's largest electronic payments networks — VisaNet — which provides transaction processing services, primarily authorization, clearing and settlement. The Company offers products, solutions and services that facilitate secure, reliable and efficient money movement for participants in the ecosystem. Visa is not a financial institution and does not issue cards, extend credit or set rates and fees for account holders of Visa products. In most cases, account holder and merchant relationships belong to, and are managed by, Visa's financial institution clients. Consolidation and basis of presentation. The accompanying unaudited consolidated financial statements include the accounts of Visa and its consolidated entities and are presented in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP). The Company consolidates entities for which it has a controlling financial interest, including variable interest entities (VIEs) for which the Company is the primary beneficiary. The Company's investments in VIEs have not been material to its unaudited consolidated financial statements as of and for the periods presented. Intercompany balances and transactions have been eliminated in consolidation. The accompanying unaudited consolidated financial statements are presented in accordance with the U.S. Securities and Exchange Commission (SEC) requirements for Quarterly Reports on Form 10-Q and, consequently, do not include all of the annual disclosures required by U.S. GAAP. Reference should be made to Visa's Annual Report on Form 10-K for the year ended September 30, 2024 for additional

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