EURONET WORLDWIDE, INC.

The balances as of December 31, 2025 and 2024 were as follows:

Restructuring and Related Costs

In 2025, the Company initiated a restructuring program within its Money Transfer segment designed to streamline operations, reduce costs, and improve organizational efficiency. The restructuring actions were developed with the assistance of an external consulting firm and included a reduction in workforce and organizational realignment activities. The Company expects these actions to enhance long‑term operating margins within the segment.

Restructuring Charges

Severance and Employee‑Related Costs

During 2025, the Company recognized $3.0 million of severance and employee‑related costs associated with involuntary terminations. These costs qualified as exit and disposal activities under ASC 420, Exit or Disposal Cost Obligations, and were recorded within Operating expenses on the Consolidated Statements of Operations. All severance‑related liabilities were paid during 2025, andno remaining liability was outstanding as of December 31, 2025.

Professional Fees and Other Costs

In connection with the restructuring program, the Company engaged a global consulting firm to support organizational design, operational process redesign, and implementation activities. The Company incurred $17.4 million of consulting and professional service fees during 2025. These costs do not meet the criteria for exit or disposal costs under ASC 420 and were expensed as incurred within Operating expenses.

As of December 31, 2025, the Company had outstanding liabilities related to these consulting fees totaling $10.9 million, consisting of:

 $2.0 million recorded in Accounts payable, and

 $8.9 million recorded in Accrued expenses and other current liabilities.

(12) Debt Obligations