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Visa Inc. (V) Q2 FY2026 Financial Statements: Net revenue $11.23B, Net income $6.02B

CIK 0001403161 · NYSE · Period: Q2 FY2026 (ended 2026-03-31, 10-Q accession 0001403161-26-000079) · Annual report: FY2025 10-K (filed 2025-11-06, accession 0001403161-25-000089)

More for Visa: Company index · 10-K and 10-Q summary · 8-K filings and events

PeriodQ3 FY2026Q2 FY2026

Archived record for Q2 FY2026. The current period is Q3 FY2026.

Published

Visa reported $11.23 billion in net revenue for Q2 FY2026, the quarter ended March 31, 2026, up 17.1% from a year earlier, and net income of $6.02 billion, up 31.5%, or $3.14 per diluted class A share. Profit grew faster than the top line largely because the litigation provision fell to $329.00 million from $1.00 billion a year earlier, a charge tied to Visa's interchange antitrust cases rather than to the payments business itself. Visa processed 66,086,000,000 transactions during the quarter, up 9.0%.

MetricAmountvs. year ago
Net revenue$11,230,000,000up 17.1%
Net income$6,021,000,000up 31.5%
Diluted EPS$3.14up 35.3%
Processed transactions66,086,000,000up 9.0%
Litigation provision$329,000,000down 67.1%

About this file

TickerV
CIK0001403161
CompanyVisa Inc.
Business typepayments_network
Schema templatepayments network (gross revenue by category less client incentives; no cost of revenue line)
Schema rationaleVisa is a payments network, not a manufacturer or lender. Its income statement presents four gross revenue categories, service, data processing, international transaction and other revenue, reduced by client incentives to arrive at net revenue, then a single block of operating expenses. There is no cost of revenue and therefore no gross profit line, so a standard revenue/cost-of-goods/gross-profit template would be misleading. Operating margin is reported instead. Payments volume and processed transactions are included because the filings identify them as the primary drivers of service revenue and data processing revenue respectively.
Reporting currencyUSD
Converted to USDno
Unitsactual dollars (not millions); share counts are actual shares; per-share figures are actual dollars per share
Fiscal year endSeptember 30

V annual income statement, balance sheet and cash flow

FY2025FY2024FY2023
Fiscal year202520242023
Period start2024-10-012023-10-012022-10-01
Period end2025-09-302024-09-302023-09-30
Source accession0001403161-25-0000890001403161-25-0000890001403161-25-000089
Income statement
Service revenue17,539,000,00016,114,000,00014,826,000,000
Data processing revenue19,993,000,00017,714,000,00016,007,000,000
International transaction revenue14,166,000,00012,665,000,00011,638,000,000
Other revenue4,053,000,0003,197,000,0002,479,000,000
Client incentives-15,751,000,000-13,764,000,000-12,297,000,000
Net revenue40,000,000,00035,926,000,00032,653,000,000
Net revenue US15,633,000,00014,780,000,00014,138,000,000
Net revenue international24,367,000,00021,146,000,00018,515,000,000
Operating expenses
Personnel6,961,000,0006,264,000,0005,831,000,000
Marketing1,684,000,0001,560,000,0001,341,000,000
Network and processing894,000,000778,000,000736,000,000
Professional fees759,000,000635,000,000545,000,000
Depreciation and amortization1,220,000,0001,034,000,000943,000,000
General and administrative1,926,000,0001,598,000,0001,330,000,000
Litigation provision2,562,000,000462,000,000927,000,000
Total operating expenses16,006,000,00012,331,000,00011,653,000,000
Operating income23,994,000,00023,595,000,00021,000,000,000
Operating margin %60.0%65.7%64.3%
Interest expense-589,000,000-641,000,000-644,000,000
Investment income expense and other789,000,000962,000,000681,000,000
Total non operating income expense200,000,000321,000,00037,000,000
Income before income taxes24,194,000,00023,916,000,00021,037,000,000
Income tax provision4,136,000,0004,173,000,0003,764,000,000
Effective tax rate %17.1%17.4%17.9%
Net income20,058,000,00019,743,000,00017,273,000,000
Net margin %50.1%55.0%52.9%
Basic EPS class a10.229.748.29
Basic weighted average shares class a1,714,000,0001,621,000,0001,618,000,000
Diluted EPS class a10.29.738.28
Diluted weighted average shares class a as converted1,966,000,0002,029,000,0002,085,000,000
Balance sheet
Cash and cash equivalents17,164,000,00011,975,000,000
Restricted cash equivalents US litigation escrow2,990,000,0003,089,000,000
Investment securities current1,833,000,0003,200,000,000
Settlement receivable4,191,000,0004,454,000,000
Accounts receivable3,126,000,0002,561,000,000
Customer collateral asset3,625,000,0003,524,000,000
Client incentives current asset2,158,000,0001,918,000,000
Prepaid expenses and other current assets2,679,000,0003,312,000,000
Total current assets37,766,000,00034,033,000,000
Investment securities noncurrent999,000,0002,545,000,000
Client incentives noncurrent asset5,157,000,0004,628,000,000
Property equipment and technology net4,236,000,0003,824,000,000
Goodwill19,879,000,00018,941,000,000
Intangible assets net27,646,000,00026,889,000,000
Other assets3,944,000,0003,651,000,000
Total assets99,627,000,00094,511,000,000
Accounts payable555,000,000479,000,000
Settlement payable4,568,000,0005,265,000,000
Customer collateral liability3,625,000,0003,524,000,000
Accrued compensation and benefits1,863,000,0001,538,000,000
Client incentives current liability10,369,000,0009,075,000,000
Accrued liabilities5,466,000,0004,909,000,000
Current maturities of debt5,569,000,0000
Accrued litigation3,033,000,0001,727,000,000
Total current liabilities35,048,000,00026,517,000,000
Long term debt19,602,000,00020,836,000,000
Deferred tax liabilities5,549,000,0005,301,000,000
Other liabilities1,519,000,0002,720,000,000
Total liabilities61,718,000,00055,374,000,000
Total debt carrying value25,171,000,00020,836,000,000
Cash and investment securities19,996,000,00017,720,000,000
Preferred stock745,000,0001,031,000,000
Additional paid in capital21,934,000,00021,229,000,000
Accumulated income15,106,000,00017,289,000,000
Right to recover for covered losses-124,000,000-104,000,000
Total accumulated other comprehensive income loss248,000,000-308,000,000
Total equity37,909,000,00039,137,000,000
Shares outstanding class a1,691,000,0001,733,000,000
Shares outstanding class b1 and b2125,000,000125,000,000
Shares outstanding class c9,000,00010,000,000
Cash flow
Net income20,058,000,00019,743,000,00017,273,000,000
Client incentives addback15,751,000,00013,764,000,00012,297,000,000
Share based compensation897,000,000850,000,000765,000,000
Depreciation and amortization1,220,000,0001,034,000,000943,000,000
Deferred income taxes152,000,000-100,000,000-483,000,000
Net cash provided by operating activities23,059,000,00019,950,000,00020,755,000,000
Purchases of property equipment and technology-1,482,000,000-1,257,000,000-1,059,000,000
Free cash flow21,577,000,00018,693,000,00019,696,000,000
Purchases of investment securities0-4,443,000,000-4,363,000,000
Proceeds from maturities and sales of investment securities3,024,000,0005,013,000,0003,160,000,000
Acquisitions net of cash acquired-887,000,000-915,000,0000
Other investing activities net53,000,000-324,000,000256,000,000
Net cash provided by used in investing activities708,000,000-1,926,000,000-2,006,000,000
Repurchases of class a common stock-18,316,000,000-16,713,000,000-12,101,000,000
Repayments of debt00-2,250,000,000
Proceeds from issuance of senior notes3,924,000,00000
Dividends paid-4,634,000,000-4,217,000,000-3,751,000,000
Proceeds from stock issued under equity plans396,000,000335,000,000260,000,000
Taxes paid related to stock issued under equity plans-281,000,000-208,000,000-130,000,000
Other financing activities-52,000,000170,000,000200,000,000
Net cash provided by used in financing activities-18,963,000,000-20,633,000,000-17,772,000,000
Dividends declared per class a share2.362.081.8
Operating metrics
Total nominal payments volume13,894,000,000,00012,988,000,000,00012,088,000,000,000
Total nominal volume16,383,000,000,00015,490,000,000,00014,547,000,000,000
Cash volume2,489,000,000,0002,502,000,000,0002,459,000,000,000
Visa processed transactions257,545,000,000233,758,000,000212,579,000,000
Value added services revenue approx10,900,000,0008,800,000,0007,200,000,000
Balance sheet noteThe FY2025 10-K balance sheet presents only September 30, 2025 and 2024, so no September 30, 2023 balance sheet is reported here.

V quarterly income statement, balance sheet and cash flow

FY2026 Q2 (three months ended March 31, 2026)FY2025 Q2 (three months ended March 31, 2025), prior-year comparativeFY2026 Q1 (three months ended December 31, 2025)
LabelFY2026 Q2 (three months ended March 31, 2026)FY2025 Q2 (three months ended March 31, 2025), prior-year comparativeFY2026 Q1 (three months ended December 31, 2025)
Fiscal year202620252026
Fiscal quarter221
Period typethree_monthsthree_monthsthree_months
Period start2026-01-012025-01-012025-10-01
Period end2026-03-312025-03-312025-12-31
Source accession0001403161-26-0000790001403161-26-0000790001403161-26-000044
Income statement
Service revenue4,981,000,0004,399,000,000
Data processing revenue5,543,000,0004,701,000,000
International transaction revenue3,631,000,0003,291,000,000
Other revenue1,320,000,000937,000,000
Client incentives-4,245,000,000-3,734,000,000
Net revenue11,230,000,0009,594,000,00010,901,000,000
Net revenue US4,319,000,0003,811,000,000
Net revenue international6,911,000,0005,783,000,000
Operating expenses
Personnel1,841,000,0001,657,000,0001,764,000,000
Marketing545,000,000381,000,000410,000,000
Network and processing260,000,000224,000,000233,000,000
Professional fees238,000,000173,000,000208,000,000
Depreciation and amortization333,000,000305,000,000326,000,000
General and administrative450,000,000419,000,000515,000,000
Litigation provision329,000,0001,000,000,000708,000,000
Total operating expenses3,996,000,0004,159,000,0004,164,000,000
Operating income7,234,000,0005,435,000,0006,737,000,000
Operating margin %64.4%56.6%61.8%
Interest expense-178,000,000-158,000,000-194,000,000
Investment income expense and other118,000,000161,000,000183,000,000
Total non operating income expense-60,000,0003,000,000-11,000,000
Income before income taxes7,174,000,0005,438,000,0006,726,000,000
Income tax provision1,153,000,000861,000,000873,000,000
Effective tax rate %16.1%15.8%13.0%
Net income6,021,000,0004,577,000,0005,853,000,000
Net margin %53.6%47.7%53.7%
Basic EPS class a3.152.323.03
Basic weighted average shares class a1,674,000,0001,721,000,0001,687,000,000
Diluted EPS class a3.142.323.03
Diluted weighted average shares class a as converted1,916,000,0001,974,000,0001,933,000,000
Balance sheet
Cash and cash equivalents12,404,000,000
Restricted cash equivalents US litigation escrow665,000,000
Investment securities current1,509,000,000
Settlement receivable2,136,000,000
Accounts receivable3,405,000,000
Customer collateral asset4,292,000,000
Client incentives current asset2,473,000,000
Prepaid expenses and other current assets4,741,000,000
Total current assets31,625,000,000
Investment securities noncurrent308,000,000
Client incentives noncurrent asset5,514,000,000
Property equipment and technology net4,778,000,000
Goodwill20,891,000,000
Intangible assets net27,750,000,000
Other assets4,183,000,000
Total assets95,049,000,000
Accounts payable557,000,000
Settlement payable3,048,000,000
Customer collateral liability4,292,000,000
Accrued compensation and benefits1,392,000,000
Client incentives current liability11,577,000,000
Accrued liabilities5,670,000,000
Current maturities of debt1,559,000,000
Accrued litigation981,000,000
Total current liabilities29,076,000,000
Long term debt22,417,000,000
Deferred tax liabilities5,893,000,000
Other liabilities2,002,000,000
Total liabilities59,388,000,000
Total debt carrying value23,976,000,000
Cash and investment securities14,221,000,000
Preferred stock528,000,000
Additional paid in capital22,033,000,000
Accumulated income13,122,000,000
Right to recover for covered losses-44,000,000
Total accumulated other comprehensive income loss22,000,000
Total equity35,661,000,000
Shares outstanding class a1,660,000,000
Shares outstanding class b1 and b2125,000,000
Shares outstanding class c9,000,000
Cash flown/an/an/a
Cash flow noteThe 10-Q presents cash flows only for the six months ended March 31, 2026; see the six-month period below.
Operating metrics
Total nominal payments volume3,868,000,000,0003,525,000,000,000
Total nominal volume4,526,000,000,0004,155,000,000,000
Cash volume658,000,000,000630,000,000,000
Volume periodthree months ended December 31, 2025three months ended December 31, 2024
Visa processed transactions66,086,000,00060,651,000,000
Value added services revenue approx3,300,000,0002,600,000,000
Shareholder returns
Shares repurchased open market25,000,00013,000,000
Average repurchase cost per share320.66340.26
Repurchases of class a common stock per equity statement-7,894,000,000-4,473,000,000
Dividends declared and paid-1,286,000,000-1,164,000,000
Dividends declared per class a share0.670.59
Source noteFigures are from the fiscal first-quarter 2026 earnings press release furnished with the Form 8-K filed January 29, 2026 (accession 0001403161-26-000044). They tie to the FY2026 Q2 10-Q, whose six-month column less its three-month column produces the same net revenue, operating income and net income.

V year-to-date income statement and cash flow

FY2026 first half (six months ended March 31, 2026)
LabelFY2026 first half (six months ended March 31, 2026)
Fiscal year2026
Period typesix_months
Period start2025-10-01
Period end2026-03-31
Source accession0001403161-26-000079
Income statement
Service revenue9,741,000,000
Data processing revenue11,087,000,000
International transaction revenue7,283,000,000
Other revenue2,534,000,000
Client incentives-8,514,000,000
Net revenue22,131,000,000
Net revenue US8,482,000,000
Net revenue international13,649,000,000
Operating expenses
Personnel3,605,000,000
Marketing955,000,000
Network and processing493,000,000
Professional fees446,000,000
Depreciation and amortization659,000,000
General and administrative965,000,000
Litigation provision1,037,000,000
Total operating expenses8,160,000,000
Operating income13,971,000,000
Operating margin %63.1%
Interest expense-372,000,000
Investment income expense and other301,000,000
Total non operating income expense-71,000,000
Income before income taxes13,900,000,000
Income tax provision2,026,000,000
Effective tax rate %14.6%
Net income11,874,000,000
Net margin %53.7%
Basic EPS class a6.18
Basic weighted average shares class a1,681,000,000
Diluted EPS class a6.17
Diluted weighted average shares class a as converted1,924,000,000
Balance sheet
Cash and cash equivalents12,404,000,000
Restricted cash equivalents US litigation escrow665,000,000
Investment securities current1,509,000,000
Settlement receivable2,136,000,000
Accounts receivable3,405,000,000
Customer collateral asset4,292,000,000
Client incentives current asset2,473,000,000
Prepaid expenses and other current assets4,741,000,000
Total current assets31,625,000,000
Investment securities noncurrent308,000,000
Client incentives noncurrent asset5,514,000,000
Property equipment and technology net4,778,000,000
Goodwill20,891,000,000
Intangible assets net27,750,000,000
Other assets4,183,000,000
Total assets95,049,000,000
Accounts payable557,000,000
Settlement payable3,048,000,000
Customer collateral liability4,292,000,000
Accrued compensation and benefits1,392,000,000
Client incentives current liability11,577,000,000
Accrued liabilities5,670,000,000
Current maturities of debt1,559,000,000
Accrued litigation981,000,000
Total current liabilities29,076,000,000
Long term debt22,417,000,000
Deferred tax liabilities5,893,000,000
Other liabilities2,002,000,000
Total liabilities59,388,000,000
Total debt carrying value23,976,000,000
Cash and investment securities14,221,000,000
Preferred stock528,000,000
Additional paid in capital22,033,000,000
Accumulated income13,122,000,000
Right to recover for covered losses-44,000,000
Total accumulated other comprehensive income loss22,000,000
Total equity35,661,000,000
Shares outstanding class a1,660,000,000
Shares outstanding class b1 and b2125,000,000
Shares outstanding class c9,000,000
Cash flow
Net income11,874,000,000
Client incentives addback8,514,000,000
Share based compensation506,000,000
Depreciation and amortization659,000,000
Deferred income taxes18,000,000
Net cash provided by operating activities9,788,000,000
Purchases of property equipment and technology-761,000,000
Free cash flow9,027,000,000
Purchases of investment securities-50,000,000
Proceeds from maturities and sales of investment securities1,025,000,000
Acquisitions net of cash acquired-705,000,000
Other investing activities net-26,000,000
Net cash provided by used in investing activities-517,000,000
Repurchases of class a common stock-11,625,000,000
Repayments of debt-4,000,000,000
Proceeds from issuance of senior notes2,995,000,000
Dividends paid-2,579,000,000
Proceeds from stock issued under equity plans133,000,000
Taxes paid related to stock issued under equity plans-268,000,000
Other financing activities-52,000,000
Net cash provided by used in financing activities-15,396,000,000
Dividends declared per class a share1.34
Operating metrics
Total nominal payments volume7,601,000,000,000
Total nominal volume8,904,000,000,000
Cash volume1,303,000,000,000
Volume periodsix months ended December 31, 2025
Visa processed transactions135,485,000,000
Value added services revenue approx6,500,000,000
Shareholder returns
Shares repurchased open market36,000,000
Average repurchase cost per share327.29
Repurchases of class a common stock per equity statement-11,659,000,000
Dividends declared and paid-2,579,000,000
Dividends declared per class a share1.34
Prior year comparative
LabelFY2025 first half (six months ended March 31, 2025), prior-year comparative
Fiscal year2025
Period typesix_months
Period start2024-10-01
Period end2025-03-31
Source accession0001403161-26-000079
Income statement
Service revenue8,607,000,000
Data processing revenue9,446,000,000
International transaction revenue6,733,000,000
Other revenue1,849,000,000
Client incentives-7,531,000,000
Net revenue19,104,000,000
Net revenue US7,549,000,000
Net revenue international11,555,000,000
Operating expenses
Personnel3,470,000,000
Marketing687,000,000
Network and processing431,000,000
Professional fees316,000,000
Depreciation and amortization587,000,000
General and administrative900,000,000
Litigation provision1,044,000,000
Total operating expenses7,435,000,000
Operating income11,669,000,000
Operating margin %61.1%
Interest expense-340,000,000
Investment income expense and other309,000,000
Total non operating income expense-31,000,000
Income before income taxes11,638,000,000
Income tax provision1,942,000,000
Effective tax rate %16.7%
Net income9,696,000,000
Net margin %50.8%
Basic EPS class a4.9
Basic weighted average shares class a1,725,000,000
Diluted EPS class a4.9
Diluted weighted average shares class a as converted1,979,000,000
Balance sheetn/a
Cash flow
Net income9,696,000,000
Client incentives addback7,531,000,000
Share based compensation483,000,000
Depreciation and amortization587,000,000
Deferred income taxes-86,000,000
Net cash provided by operating activities10,091,000,000
Purchases of property equipment and technology-672,000,000
Free cash flow9,419,000,000
Purchases of investment securities0
Proceeds from maturities and sales of investment securities2,268,000,000
Acquisitions net of cash acquired-887,000,000
Other investing activities net-49,000,000
Net cash provided by used in investing activities660,000,000
Repurchases of class a common stock-8,607,000,000
Repayments of debt0
Proceeds from issuance of senior notes0
Dividends paid-2,334,000,000
Proceeds from stock issued under equity plans246,000,000
Taxes paid related to stock issued under equity plans-242,000,000
Other financing activities-198,000,000
Net cash provided by used in financing activities-11,135,000,000
Dividends declared per class a share1.18
Operating metrics
Total nominal payments volume6,934,000,000,000
Total nominal volume8,193,000,000,000
Cash volume1,259,000,000,000
Volume periodsix months ended December 31, 2024
Visa processed transactions124,448,000,000
Value added services revenue approx5,000,000,000
Shareholder returns
Shares repurchased open market26,000,000
Average repurchase cost per share320.47
Repurchases of class a common stock per equity statement-8,413,000,000
Dividends declared and paid-2,334,000,000
Dividends declared per class a share1.18

V trailing twelve month income statement and cash flow

Trailing twelve months ended March 31, 2026
LabelTrailing twelve months ended March 31, 2026
Period start2025-04-01
Period end2026-03-31
DerivationFiscal 2025 full year (FY2025 10-K, accession 0001403161-25-000089) less the six months ended March 31, 2025 plus the six months ended March 31, 2026 (both from the FY2026 Q2 10-Q, accession 0001403161-26-000079).
Net revenue43,027,000,000
Operating income26,296,000,000
Operating margin %61.1%
Net income22,236,000,000
Net margin %51.7%
Net cash provided by operating activities22,756,000,000
Purchases of property equipment and technology-1,571,000,000
Free cash flow21,185,000,000
Dividends paid-4,879,000,000
Repurchases of class a common stock-21,334,000,000
Diluted EPS class a approx11.47
Visa processed transactions268,582,000,000
NoteA rolled-forward twelve-month view built by arithmetic from the periods the two filings present; the trailing diluted earnings per share is the sum of rounded per-share figures and is therefore approximate.

Adjustments

Value
Splits appliednone
ADR ration/a
FXNone. Visa reports in U.S. dollars, so no currency conversion was applied. The company does hold Euro-denominated senior notes; the dollar carrying values shown are the ones the filings report.
NoteNo stock splits occurred over the periods covered, so no per-share history was restated.

Share class structure

Value
DescriptionVisa has class A common stock (the listed shares) plus class B-1, class B-2 and class C common stock and series A, B and C preferred stock, all convertible into class A on stated ratios. Earnings per share is presented separately for each class. The class A diluted weighted-average share count reported here is the as-converted figure the filings show alongside class A diluted earnings per share, so net income divided by class A diluted earnings per share reproduces it.
Shares outstanding 10k cover as of 2025-10-30
Class a1,687,629,770
Class b14,835,384
Class b2120,338,948
Class c8,938,707
Source accession0001403161-25-000089
Shares outstanding 10q cover as of 2026-04-21
Class a1,659,709,932
Class b14,835,384
Class b2120,338,948
Class c8,880,326
Source accession0001403161-26-000079

V debt and borrowings

Value
2025-09-30
Principal outstanding25,392,000,000
Unamortized discounts and issuance costs-171,000,000
Hedge accounting fair value adjustments-50,000,000
Total carrying value25,171,000,000
Current maturities5,569,000,000
Long term debt19,602,000,000
Estimated fair value23,300,000,000
Source accession0001403161-25-000089
2024-09-30
Principal outstanding21,111,000,000
Unamortized discounts and issuance costs-142,000,000
Hedge accounting fair value adjustments-133,000,000
Total carrying value20,836,000,000
Current maturities0
Long term debt20,836,000,000
Estimated fair value19,200,000,000
Source accession0001403161-25-000089
2026-03-31
Principal outstanding24,261,000,000
Unamortized discounts and issuance costs-172,000,000
Hedge accounting fair value adjustments-113,000,000
Total carrying value23,976,000,000
Current maturities1,559,000,000
Long term debt22,417,000,000
Estimated fair valuen/a
Source accession0001403161-26-000079
NoteAll debt is unsecured senior notes. In May 2025 Visa issued Euro-denominated senior notes totalling EUR 3.5 billion (about $3.9 billion) with 3- to 19-year maturities; in February 2026 it issued $3.0 billion of U.S. dollar senior notes with 3- to 10-year maturities. A $4.0 billion 3.15% note matured and was repaid in December 2025.

Notes

  • All figures are drawn from the FY2025 Form 10-K (accession 0001403161-25-000089, fiscal year ended September 30, 2025) and the FY2026 second-quarter Form 10-Q (accession 0001403161-26-000079, quarter ended March 31, 2026), except the fiscal 2026 first quarter, which comes from the earnings press release furnished with the Form 8-K filed January 29, 2026 (accession 0001403161-26-000044).
  • Visa's fiscal year ends September 30. Fiscal 2026 second quarter therefore covers the three months ended March 31, 2026.
  • Figures in the filings are presented in millions and have been restated here in actual dollars. Payments and cash volume are presented in the filings in billions and are likewise restated in actual dollars; processed transaction counts are presented in millions and are restated as actual transactions.
  • There is no cost of revenue or gross profit line. Client incentives paid to financial institution clients, sellers and other partners are a reduction of gross revenue, not an operating expense, so net revenue is already net of them. Client incentives are shown here as a negative figure inside the income statement for that reason.
  • The client incentives line inside the cash flow statement is the non-cash add-back of incentives recognized in the period, and is offset lower down by the cash actually paid; it is not a second revenue reduction.
  • The income statement shows earnings per share for each of the four common share classes. The class A diluted weighted-average share count is the as-converted total (1,966 million for fiscal 2025, 1,916 million for the fiscal 2026 second quarter), which is materially larger than the class A shares outstanding on the filing cover because the class B and C shares and the preferred stock convert into class A.
  • The FY2025 10-K balance sheet presents only September 30, 2025 and 2024, so no September 30, 2023 balance sheet is reported; the income statement and cash flow statement present three years and all three are reported.
  • Free cash flow is calculated as cash provided by operating activities less purchases of property, equipment and technology. Visa reports no separate capitalized-software line, so purchases of property, equipment and technology is the full capital expenditure figure.
  • Total debt is stated at carrying value, which is the sum of current maturities of debt and long-term debt on the balance sheet and reconciles to the total carrying value of debt in the debt note.
  • Payments volume is reported by Visa on a one-quarter lag relative to the revenue it drives: service revenue for a period is primarily assessed on the prior period's nominal payments volume. Each volume figure is therefore labelled with the period the filing actually measured it over, for example, fiscal 2025 service revenue rests on the twelve months of payments volume ended June 30, 2025.
  • Dividends declared per class A share are the quarterly rates disclosed in the statements of changes in equity: $0.45 a quarter in fiscal 2023, $0.52 in fiscal 2024 and $0.59 in fiscal 2025, and $0.67 a quarter in fiscal 2026. Holders of the other common and preferred classes receive the equivalent on an as-converted basis.
  • The trailing-twelve-month block is arithmetic built from the periods the two filings present, not a figure either filing reports on its face.
  • Every figure above was read from the filings themselves. Where checked, the SEC's XBRL company facts agreed with the filings on net revenue, operating income, net income, total assets, cash and operating cash flow for each period reported here. One quirk worth naming for anyone working from the structured data: the generic Revenues concept in Visa's XBRL data stops at fiscal 2020, because the company has since tagged net revenue under the revenue-from-contracts-with-customers concept instead; reading the Revenues concept alone would make Visa's revenue appear to end in 2020.
  • The most recent Form 8-K, filed July 15, 2026, concerns an amendment to Visa's bylaws and contains no financial results. Fiscal 2026 third-quarter results (quarter ended June 30, 2026) had not been filed as of the latest filing covered here, so the fiscal 2026 second quarter is the most recent reported period.

Uncertainties

  • The fiscal 2026 first-quarter figures come from an earnings press release furnished on Form 8-K rather than from a Form 10-Q. They agree exactly with the fiscal 2026 second-quarter 10-Q where the two overlap (the 10-Q's six-month column less its three-month column gives the same $10,901 million of net revenue, $6,737 million of operating income and $5,853 million of net income), but press-release presentation can differ in detail from a filed quarterly report.
  • The trailing-twelve-month diluted earnings per share of about $11.47 is the sum of rounded per-period figures and is approximate; the underlying trailing net income and share counts are exact.
  • Value-added services revenue is disclosed by Visa only to one decimal place in billions ($10.9 billion in fiscal 2025, $3.3 billion in the fiscal 2026 second quarter), so those entries carry that rounding. Visa also states that this revenue is recognised inside data processing, other and service revenue and is not a separate income statement line.
  • Payments and cash volume are reported by Visa's financial institution clients subject to Visa's review, are rounded to the nearest billion in the filings, and Visa notes that previously presented volume information is occasionally updated. They are operating statistics rather than financial statement line items.
  • The estimated fair value of debt is disclosed only at fiscal year ends ($23.3 billion at September 30, 2025 and $19.2 billion at September 30, 2024); no fair value is shown for March 31, 2026, so that entry is left empty.
  • Litigation provisions swing sharply between periods ($2,562 million in fiscal 2025 against $462 million in fiscal 2024, and $329 million in the fiscal 2026 second quarter against $1,000 million a year earlier) and are management estimates that can be revised. Fiscal 2025 operating margin of 60.0% versus 65.7% in fiscal 2024 is largely explained by that swing.

Company details

Value
NameVisa Inc.
TickerV
CIK0001403161
ExchangeNYSE
StateCalifornia
IncorporationDelaware
SIC7389
OfficeTrade & Services
IndustryServices-Business Services, NEC

Fiscal period

FY2026
Fiscal year2026
Fiscal periodQ2
TagFY26Q2
Period end2026-03-31
Form10-Q
Accession0001403161-26-000079
Fiscal year end0930
Sourcefacts

FAQ · Visa financial statements

How much revenue did Visa report in Q2 FY2026?

Visa reported $11.23 billion in net revenue for Q2 FY2026, the quarter ended March 31, 2026. That is up 17.1% from $9.59 billion in the same quarter a year earlier.

How much did Visa earn in Q2 FY2026?

Visa earned $6.02 billion in net income for Q2 FY2026, the quarter ended March 31, 2026, up 31.5% from $4.58 billion a year earlier. Diluted class A earnings per share were $3.14, up 35.3% from $2.32.

Why did Visa's profit grow faster than its revenue in Q2 FY2026?

Visa's net income was up 31.5% in Q2 FY2026 while net revenue was up 17.1%, and much of that gap is the litigation provision, which fell to $329.00 million from $1.00 billion a year earlier. That provision covers Visa's interchange antitrust cases and does not move with payments volume, so a lighter charge lifts reported profit without a matching change in the underlying business.

How many transactions did Visa process in Q2 FY2026?

Visa processed 66,086,000,000 transactions in Q2 FY2026, the quarter ended March 31, 2026. That is up 9.0% from 60,651,000,000 in the same quarter a year earlier.

Where can I get Visa Inc. (V) financial data in machine-readable form?

Ticker Scout publishes Visa Inc.'s financial statements as JSON at https://tickerscout.ai/v/financials.json, free, with no API key and no signup. The 10-K and 10-Q narrative and the 8-K events digest are published as Markdown at https://tickerscout.ai/v/narrative.md and https://tickerscout.ai/v/events.md. Visa Inc.'s SEC CIK is 0001403161. Every figure cites the SEC accession number it came from, so it can be checked against sec.gov.

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How this page was built

This page was built from three of Visa Inc.'s own filings with the SEC, read one at a time. Nothing on it is taken from a pre-tagged dataset, a data vendor or another website. The figures are on the company's own fiscal calendar and in actual dollars, as the filings report them. Where the filings do not support a figure, the record says so instead of reporting a zero; this period names six such gaps.

A single company files thousands of pages with the SEC in a year, and no two companies file them the same way, so the reading and the assembly here are done by AI rather than by rules that break on the differences. Every pass is then audited back against the filings it came from before the page is published, and anything the filings do not support is left out and named rather than filled in. AI can still make mistakes. That is why the accession numbers are printed: the filing is the authority, and this page is a route to it.

Published by Ticker Scout, an independent publisher of company filings data. About Ticker Scout · Disclaimer

Built from Visa Inc.'s SEC filings by Ticker Scout; accession numbers are cited throughout so every figure can be checked against sec.gov. Free to cite with attribution: Ticker Scout (tickerscout.ai). Not investment advice, see the Disclaimer.