威瑞信 2026年季度报告

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reportingcompany, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period forcomplying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.☐ Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date: PART I—FINANCIAL INFORMATION Condensed Consolidated Balance Sheets as of March 31, 2026 and December 31, 2025Condensed Consolidated Statements of Comprehensive Income for the Three Months Ended March 31,2026 and 2025 PART I—FINANCIAL INFORMATION VERISIGN, INC.CONDENSED CONSOLIDATED BALANCE SHEETS VERISIGN, INC.CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME(In millions, except per share data) VERISIGN, INC.NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS Note1. Basis of Presentation Interim Financial Statements The accompanying unaudited Condensed Consolidated Financial Statements have been prepared by VeriSign, Inc. (“Verisign” or the“Company”) in accordance with the instructions to Form10-Q pursuant to the rules and regulations of the Securities and ExchangeCommission (“SEC”) and, therefore, do not include all information and notes normally provided in audited financial statements. In the opinionof management, all adjustments (consisting of normal recurring accruals and other adjustments) considered necessary for a fair presentationhave been included. The results of operations for any interim period are not necessarily indicative of, nor comparable to, the results of Recent Accounting Pronouncements In November 2024, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2024-03,Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of IncomeStatement Expenses, which requires additional disclosure of certain costs and expenses within the notes to the financial statements. This In September 2025, the FASB issued ASU No. 2025-06,Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40):Targeted Improvements to the Accounting for Internal-Use Software, which clarifies and modernizes certain aspects of the accounting for anddisclosure of internal-use software costs. The ASU does not change what types of costs are capitalized or when internal-use software costcapitalization ceases. This guidance will be effective for the Company in 2028. The Company does not expect the adoption of this guidance to Note 2.Financial Instruments Cash, Cash Equivalents, and Marketable Securities The following table summarizes the Company’s cash, cash equivalents, and marketable securities and the fair value categorization of thefinancial instruments measured at fair value on a recurring basis: Table of Contents Fair Value Measurements The fair value of the Company’s investments in money market funds approximates their face value. Such instruments are included inCash and cash equivalents. The fair value of the debt securities consisting of U.S. Treasury bills is based on their quoted market prices. Debtsecurities purchased with original maturities in excess of three months are included in Marketable securities. The fair value of the Company’s As of March31, 2026, the Company’s other financial instruments include cash, accounts receivable, restricted cash, and accounts payablewhose carrying values approximated their face values. The aggregate fair value of the Company’s senior notes is $1.73billion and $1.75billionas of March 31, 2026 and December 31, 2025, respectively. The fair values of these debt instruments are based on available market information Note3. Selected Balance Sheet Items Other Current Assets Other current assets consist of the following: Property and Equipment, Net Certain assets included in property and equipment, net were classified as held for sale as of March 31, 2026 and December 31, 2025.These assets are not material. Other Long-Term Assets Other long-term assets consist of the following: Table of Contents Accounts payable and accrued liabilities consist of the following: Taxes payable reflects amounts accrued for the income tax provision net of payments made during the period. This balance fluctuatesfrom period to period due to the timing of income tax payments in the Company’s major tax jurisdictions. Customer deposits vary from periodto period due to the timing of payments from certain large customers. Accrued employee compensation primarily consists of liabilities for Note4. Stoc