Qfin Holdings, Inc. Form 6-K Filing Summary

Qfin Holdings, Inc. filed its annual report on Form 20-F for the fiscal year ended December 31, 2025, on April 27, 2026. Additionally, the company published its annual report for the same period in Hong Kong, which includes a reconciliation of material differences between U.S. GAAP and International Financial Reporting Standards (IFRS). The filing details these differences, providing supplemental disclosures for the years ended December 31, 2024, and 2025, and as of December 31, 2024, and 2025. Key differences highlighted include expected credit losses, effective interest rates on loans, share-based compensation, financial guarantees, and the accounting treatment of convertible senior notes under U.S. GAAP versus IFRS. The report provides detailed financial statements and balance sheets under both accounting standards, with specific notes explaining the adjustments made.