Wilshire MFI POS EX

As filed with the Securities and Exchange Commission on February 11, 2026

1933 Act Registration File No. 033-50390

1940 Act File No. 811-07076

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM N-1A


REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933		[X]
Pre-Effective Amendment No.		[ ]
Post-Effective Amendment No.	79	[X]

and/or


REGISTRATION STATEMENT UNDER THE INVESTMENT COMPANY ACT OF 1940		[X]
Amendment No.	80	[X]

WILSHIRE MUTUAL FUNDS, INC.

(Exact Name of Registrant as Specified in Charter)

1299 Ocean Avenue, Suite 600

Santa Monica, California 90401

(Address of Principal Executive Offices) (Zip Code)

Registrant’s Telephone Number, including Area Code: (866) 591-1568


(Name and Address of Agent for Service) Jason Schwarz c/o Wilshire Advisors LLC 1299 Ocean Avenue, Suite 600 Santa Monica, California 90401			Copy to: Renee M. Hardt Vedder Price P.C. 222 North LaSalle Street Chicago, Illinois 60601

It is proposed that this filing will become effective (check appropriate box):


[X]						immediately upon filing pursuant to Rule 485(b).
[ ]						on ______________ pursuant to Rule 485(b).
[ ]						on (date) pursuant to Rule 485(a)(1).
[ ]						60 days after filing pursuant to Rule 485(a)(1).
[ ]						75 days after filing pursuant to Rule 485(a)(2).
[ ]						on (date) pursuant to Rule 485(a)(2).

If appropriate, check the following box:


[ ]						This post-effective amendment designates a new effective date for a previously filed post-effective amendment.

Explanatory Note: This Post-Effective Amendment No. 79 to the Registration Statement of Wilshire Mutual Funds, Inc. (the “Company”) is being filed to add exhibits for the Company’s series: Large Company Growth Portfolio, Large Company Value Portfolio, Small Company Growth Portfolio, Small Company Value Portfolio, Wilshire International Equity Fund, and Wilshire Income Opportunities Fund.

WILSHIRE MUTUAL FUNDS, INC.

PART C—OTHER INFORMATION

Item 28. Exhibits:

Portions of various exhibits have been omitted because the information redacted is both not material and the type that Wilshire Mutual Funds, Inc. treats as private or confidential.


(a)	(1)	Articles of Incorporation dated July 30, 1992 are incorporated by reference to Post-Effective Amendment No. 3 to the Registration Statement on Form N-1A which was filed on November 12, 1993 (“Post-Effective Amendment No. 3”).
	(2)	Articles of Amendment dated August 20, 1992 to the Articles of Incorporation are incorporated by reference to Post-Effective Amendment No. 3.
	(3)	Articles Supplementary dated June 24, 1997 to the Articles of Incorporation establishing and classifying shares of the Intermediate Portfolio Corporate Bond and Long-Term Corporate Bond Portfolio of the Fund are incorporated by reference to Post-Effective Amendment No. 11 to the Registration Statement on Form N-1A which was filed on July 10, 1997 (“Post-Effective Amendment No. 11”).
	(4)	Articles Supplementary dated June 8, 1998 to the Articles of Incorporation establishing and classifying shares of the Dow Jones FT Wilshire 5000 IndexSM Portfolio are incorporated by reference to Post-Effective Amendment No. 13 to the Registration Statement on Form N-1A which was filed on November 2, 1998.
	(5)	Articles Supplementary dated June 7, 1999 to the Articles of Incorporation reclassifying shares of the Dow Jones FT Wilshire 5000 IndexSM Portfolio are incorporated by reference to Post-Effective Amendment No. 16 to the Registration Statement on Form N-1A which was filed on July 2, 1999 (“Post-Effective Amendment No. 16”).
	(6)	Articles of Amendment dated July 21, 2003 to the Articles of Incorporation amending the name of the Fund are incorporated by reference to Post-Effective Amendment No. 24 to the Registration Statement on Form N-1A which was filed on April 29, 2004.
	(7)	Articles Supplementary dated August 24, 2007 to the Articles of Incorporation establishing and classifying shares of the Wilshire Large Cap Core 130/30 Fund are incorporated by reference to Post-Effective Amendment No. 29 to the Registration Statement on Form N-1A which was filed on August 28, 2007.
	(8)	Articles of Amendment dated October 25, 2007 to the Articles of Incorporation amending the 130/30 Fund are incorporated by reference to Post-Effective Amendment No. 32 to the Registration Statement on Form N-1A which was filed on November 16, 2007 (“Post-Effective Amendment No. 32”).
	(9)	Articles Supplementary dated February 13, 2008 establishing and classifying shares of the Wilshire/MAXAM Diversity Fund are incorporated by reference to Post-Effective Amendment No. 33 to the Registration Statement on Form N-14 which was filed on February 19, 2008 (“Post-Effective Amendment No. 33”).
	(10)	Articles Supplementary dated March 5, 2009 liquidating the Wilshire/MAXAM Diversity Fund are incorporated by reference to Post-Effective Amendment No. 44 to the Registration Statement on Form N-1A which was filed on April 30, 2009 (“Post-Effective Amendment No. 44”).
	(11)	Articles of Amendment dated April 28, 2009 amending the name of the Index Fund are incorporated by reference to Post-Effective Amendment No. 44.
	(12)	Articles of Amendment changing the name of the Wilshire Large Cap Core 130/30 Fund to the Wilshire Large Cap Core Plus Fund dated April 15, 2011 are incorporated by reference to Post-Effective Amendment No. 47.
	(13)	Articles of Amendment changing the name of the Wilshire Large Cap Core Plus Fund to the Wilshire International Equity Fund dated April 2, 2013 are incorporated by reference to Post-Effective Amendment No. 54.
	(14)	Articles Supplementary to the Articles of Incorporation dated March 22, 2016 establishing and classifying shares of the Wilshire Income Opportunities Fund 2013 are incorporated by reference to Post-Effective Amendment No. 61 .
	(15)	Articles Supplementary to the Articles of Incorporation dated March 28, 2016 establishing and classifying shares of the Wilshire Income Opportunities Fund 2013 are incorporated by reference to Post-Effective Amendment No. 61.


			(16)			Articles of Amendment dated May 23, 1996 to the Articles of Incorporation changing the name of the Fund and the name of a class of shares of each Series of the Fund are incorporated by reference to Post-Effective Amendment No. 65.
			(17)			Articles Supplementary dated May 23, 1996 to the Articles of Incorporation classifying shares of each Series of the Fund are incorporated by reference to Post-Effective Amendment No. 65.
			(18)			Articles Supplementary dated December 7, 1998 to the Articles of Incorporation renaming the FT Wilshire 5000 Plus Fund are incorporated by reference to Post-Effective Amendment No. 65.
			(19)			Articles of Amendment dated June 1, 2007 to the Articles of Incorporation renaming the FT Wilshire 5000 IndexSM Portfolio are incorporated by reference to Post-Effective Amendment No. 65.
			(20)			Articles Supplementary dated August 16, 2016 to the Articles of Incorporation reclassifying shares of the FT Wilshire 5000 Index SM Fund are incorporated by reference to Post-Effective Amendment No. 65.
			(21)			Articles Supplementary dated February 28, 2017 to the Articles of Incorporation reclassifying shares of the FT Wilshire 5000 Index SM Fund are incorporated by reference to Post-Effective Amendment No. 65.


(b)	(1)		By-Laws dated July 30, 1992, as revised September 17, 1992, are incorporated by reference to Post-Effective Amendment No. 3.
	(2)		Amended By-Laws dated September 9, 1996, as subsequently amended October 1, 1996, are incorporated by reference to Post-Effective Amendment No. 10 to the Registration Statement on Form N-1A which was filed on October 30, 1996.
	(3)		Amended By-Laws dated February 24, 2005 are incorporated by reference to Post-Effective Amendment No. 27 to the Registration Statement on Form N-1A which was filed on May 1, 2006 (“Post-Effective Amendment No. 27”).
	(4)		Amended By-Laws dated June 20, 2005 are incorporated by reference to Post-Effective Amendment No. 27.
	(5)		Amended By-Laws dated March 4, 2011 are incorporated by reference to Post-Effective Amendment No. 47.
	(6)		Amended By-Laws dated February 23, 2016 are incorporated by reference to Post-Effective Amendment No. 61.
	(7)		Amended By-Laws dated May 16, 2017 are incorporated by reference to Post-Effective Amendment No. 67 which was filed on April 30, 2018 (“Post-Effective Amendment No. 67”).
	(8)		Amended By-Laws dated October 7, 2020 are incorporated by reference to Post-Effective Amendment No. 74 which was filed on April 29, 2021 (Post-Effective Amendment No. 74”).
(c)			Not Applicable
(d)	(1)		Investment Advisory Agreement between Wilshire Mutual Funds, Inc. and Wilshire Advisors LLC, dated January 8, 2021 is incorporated by reference to Post-Effective Amendment No. 74.
	(2)		Investment Sub-Advisory Agreement between Wilshire Advisors LLC and Los Angeles Capital Management LLC dated Januar y 1, 2024 is incorporated by reference to Post -Effective Amendment No. 77 .
	(3)		Investment Sub-Advisory Agreement between Wilshire Advisors LLC and Pzena Investment Management, LLC, dated January 8, 2021 is incorporated by reference to Post-Effective Amendment No. 73.
	(4)		Investment Sub-Advisory Agreement between Wilshire Advisors LLC and Ranger Investment Management, L.P., dated January 8, 2021 is incorporated by reference to Post-Effective Amendment No. 73.
	(5)		Investment Sub-Advisory Agreement between Wilshire Advisors LLC and WCM Investment Management, dated January 8, 2021 is incorporated by reference to Post-Effective Amendment No. 73.
	(6)		Investment Sub-Advisory Agreement between Wilshire Advisors LLC and Diamond Hill Capital Management, Inc., dated January 8, 2021 is incorporated by reference to Post-Effective Amendment No. 73.
	(7)	(i)	Investment Sub-Advisory Agreement between Wilshire Advisors LLC and Fred Alger Management, LLC, dated January 8, 2021 is incorporated by reference to Post-Effective Amendment No. 73.


		(ii)	Amendment to Investment Sub-Advisory Agreement between Wilshire Advisors LLC and Fred Alger Management, LLC is incorporated by reference to Post -Effective Amendment No. 75.
	(8)		Investment Sub-Advisory Agreement between Wilshire Advisors LLC and Lazard Asset Management LLC, dated January 8, 2021 is incorporated by reference to Post-Effective Amendment No. 73.
	(9)		Investment Sub-Advisory Agreement between Wilshire Advisors LLC and DoubleLine Capital LP, dated January 8, 2021 is incorporated by reference to Post-Effective Amendment No. 73.
	(10)		Investment Sub-Advisory Agreement between Wilshire Advisors LLC and Manulife Investment Management (US) LLC, dated January 8, 2021 is incorporated by reference to Post-Effective Amendment No. 73.
	(11)		Investment Sub-Advisory Agreement between Wilshire Advisors LLC and Voya Investment Management Co. LLC, dated January 8, 2021 is incorporated by reference to Post-Effective Amendment No. 73.
	(12)	(i)	Investment Sub-Advisory Agreement between Wilshire Advisors LLC and Hotchkis & Wiley Capital Management, LLC, dated January 8, 2021 is incorporated by reference to Post-Effective Amendment No. 73.
		(ii)	Amendment to Investment Sub-Advisory Agreement between Wilshire Advisors LLC and Hotchkis & Wiley Capital Management, LLC is incorporated by reference to Post-Effective Amendment No. 75.
	(13)		Investment Sub-Advisory Agreement between Wilshire Advisors LLC and Massachusetts Financial Services Company (d/b/a MFS Investment Management), dated January 20, 2021 is incorporated by reference to Post-Effective Amendment No. 73.
	(14)		Investment Sub -Advisory Agreement between Wilshire Advisors LLC and AllianceBernstein, L.P. is incorporated by reference to Post-Effective Amendment No. 75.
	(15)		Investment Sub-Advisory Agreement between Wilshire Advisors LLC and Lord, Abbett & Co. LLC is incorporated by reference to Post-Effective Amendment No. 78.
(e)	(1)		Distribution Agreement with Compass Distributors LLC, dated November 5, 2019 is incorporated by reference to Post-Effective Amendment No. 71 to the Registration Statement on Form N-1A which was filed on April 28, 2020 (“Post-Effective Amendment No. 71”).
	(2)		N ovation Agreemen t is incorporated by reference to Post -Effective Amendment No. 76 to t he Registration Statement on Form N-1A which was filed on April 27 , 2023.
(f)			Not Applicable.
(g)	(1)		Custody Agreement between Wilshire Mutual Funds, Inc. and U.S. Bank National Association dated November 25, 2019 is incorporated by reference to Post-Effective Amendment No. 71.
	(2)		Addendum to Custody Agreement between Wilshire Mutual Funds, Inc. and U.S. Bank National Association dated November 21, 2019 is incorporated by reference to Post-Effective Amendment No. 71.
(h)	(1)		Fund Administration Servicing Agreement between Wilshire Mutual Funds, Inc. and U.S. Bancorp Fund Services, LLC dated November 25, 2019 is incorporated by reference to Post-Effective Amendment No. 71.
	(2)		Securities Lending Agreement with U.S. Bank National Association is incorporated by reference to Post-Effective Amendment No. 71.
	(3)		First Amendment to Securities Lending Agreement is incorporated by reference to Post-Effective Amendment No. 74.
	(4)		Expense Limitation Agreement between Wilshire Advisors LLC and Wilshire Mutual Funds, Inc., on behalf of the Small Company Growth Portfolio and Small Company Value Portfolio is filed herewith.
	(5)		Expense Limitation Agreement between Wilshire Advisors LLC and Wilshire Mutual Funds, Inc. on behalf of the Wilshire International Equity Fund is filed herewith.
	(6)		Expense Limitation Agreement between Wilshire Advisors LLC and Wilshire Mutual Funds, Inc., on behalf of the Wilshire Income Opportunities Fund is filed herewith.
	(7)		Expense Limitation Agreement between Wilshire Advisors LLC and Wilshire Mutual Funds, Inc. on behalf of the Large Company Growth Portfolio is filed herewith.
	(8)		Expense Limitation Agreement between Wilshire Advisors LLC and Wilshire Mutual Funds, Inc. on behalf of the Large Company Value Portfolio is filed herewith.


	(9)	Fund Accounting Servicing Agreement between Wilshire Mutual Funds, Inc. and U.S. Bancorp Fund Services, LLC dated November 25, 2019 is incorporated by reference to Post-Effective Amendment No. 71.
	(10)	Form of Commission Recapture Agreement with Cowen and Company, LLC is incorporated by reference to Post-Effective Amendment No. 69.
	(11)	Form of Loan Agreement between Wilshire Mutual Funds, Inc., Wilshire Variable Insurance Trust, and U.S. Bank National Association, dated January 8, 2021 is incorporated by reference to Post-Effective Amendment No. 73.
	(12)	Transfer Agent Servicing Agreement between Wilshire Mutual Funds, Inc. and U.S. Bancorp Fund Services, LLC dated June 1, 2020 is incorporated by reference to Post-Effective Amendment No. 73.
	(13)	Form of Loan Agreement between Wilshire Mutual Funds, Inc., Wilshire Variable Insurance Trust, and U.S. Bank National Association, dated January 8, 2021 is incorporated by reference to Post-Effective Amendment No. 74.
(i)		Opinion and Consent of Counsel is incorporated by reference to Post-Effective Amendment No. 67.
(j)		Consent of independent registered public accountant is incorporated by reference to Post-Effective Amendment No. 78.
(k)		Not Applicable.
(l)		Purchase Agreement between Wilshire Mutual Funds, Inc. and Wilshire Advisors LLC (f/k/a Wilshire Associates Incorporated) dated November 6, 1998 relating to the Dow Jones FT Wilshire 5000 Index Portfolio is incorporated by reference to Post-Effective Amendment No. 14 to the Registration Statement on Form N-1A which was filed on November 25, 1998.
(m)		Shareholder Services Plan under Rule 12b-1, for Investment Class shares is incorporated by reference to Post-Effective Amendment No. 78.
(n)		Amended and Restated Rule 18f-3(d) Plan, adopted as of June 7, 1999 is incorporated by reference to Post-Effective Amendment No. 16.
(o)		Reserved.
(p)	(1)	Amended Code of Ethics of Wilshire Advisors LLC is incorporated by reference to Post -Effective Amendmen t No. 76.
	(2)	Amended Code of Ethics of Wilshire Mutual Funds, Inc. is incorporated by reference to Post-Effective Amendment No. 77.
	(3)	Amended Code of Ethics of Los Angeles Capital Management LLC is incorporated by reference to Post-Effective Amendment No. 78.
	(4)	Amended Code of Business Conduct and Ethics of Pzena Investment Management, LLC is incorporated by reference to Post-Effective Amendment No. 78.
	(5)	Amended Code of Conduct and Code of Ethics of Ranger Investment Management, L.P. is incorporated by reference to Post-Effective Amendment No. 77.
	(6)	Amended Code of Ethics of WCM Investment Management is incorporated by reference to Post-Effective Amendment No. 77.
	(7)	Amended Code of Ethics of MFS Investment Management is incorporated by reference to Post-Effective Amendment No. 78.
	(8)	Amended Code of Ethics of DoubleLine Capital LP is incorporated by reference to Post-Effective Amendment No. 76.
	(9)	Amended Code of Ethics of Manulife Asset Management (US) LLC is incorporated by reference to Post-Effective Amendment No. 78.
	(10)	Amended Code of Ethics of Voya Investment Management Co. LLC is incorporated by reference to Post-Effective Amendment No. 78.
	(11)	Amended Code of Ethics of Diamond Hill Capital Management, Inc. is incorporated by reference to Post-Effective Amendment No. 78.
	(12)	Code of Ethics of Hotchkis & Wiley Capital Management, LLC is incorporated by reference to Post-Effective Amendment No. 75.
	(13)	Amended Code of Ethics of Fred Alger Management is incorporated by reference to Post-Effective Amendment No. 77.


	(14)	Code of Ethics of Lazard Asset Management, LLC is incorporated by reference to Post-Effective Amendment No. 71.
	(15)	Amended Code of Ethics of AllianceBernstein L.P. is incorporated by reference to Post-Effective Amendment No. 78.
	(16)	Code of Ethics of Lord, Abbett & Co. LLC is incorporated by reference to Post-Effective Amendment No. 78.
(q)	(1)	Powers of Attorney for Edward Gubman and George Zock are incorporated by reference to Post-Effective Amendment No. 51.
	(2)	Power of Attorney for Elizabeth A. Levy-Navarro is incorporated by reference to Post-Effective Amendment No. 71.
	(3)	Power of Attorney for Matt Forstenhausler is incorporated by reference to Post-Effective Amendment No. 76.
	(4)	Power of Attorney for Julian F. Sluyters is incorporated by reference to Post-Effective Amendment No. 78.

Item 29. Persons Controlled By or Under Common Control with Registrant

Not Applicable.

Item 30. Indemnification

The statement as to the general effect of any contract, arrangements, or statute under which a Director, officer, underwriter, or affiliated person of the Registrant is insured or indemnified in any manner against any liability which may be incurred in such capacity, other than insurance provided by any director, officer, affiliated person, or underwriter for his/her own protection, is incorporated by reference to Item 27 of Part C of Pre-Effective Amendment No. 1 to the Registration Statement on Form N-1A which was filed on September 23, 1992.

Reference is also made to the Distribution Agreement incorporated by reference as Exhibit (e).

Item 31. Business and Other Connections of Investment Adviser

This Item incorporated by reference each investment adviser’s Uniform Application for Investment Adviser Registration (“Form ADV”) on file with the SEC, as listed below. Each Form ADV may be obtained, free of charge, at the SEC’s website at www.adviserinfo.sec.gov.

Additional information as to any other business, profession, vocation or employment of a substantial nature engaged in by each officer and director of the below-listed investment advisers is included in the Registrant’s Statement of Additional Information.


Investment Adviser						SEC File No.
Wilshire Advisors LLC						801-36233
AllianceBernstein L.P.						801-56720
Diamond Hill Capital Management, Inc.						801-32176
DoubleLine Capital LP						801-70942
Fred Alger Management, LLC						801-6709
Hotchkis & Wiley Capital Management, LLC						801-60512
Lazard Asset Management, LLC						801-61701
Lord, Abbett & Co. LLC						801-6997
Los Angeles Capital Capital Management LLC						801-60934
Massachusetts Financial Services Company (d/b/a MFS Investment Management)						801-17352
Manulife Asset Management (US) LLC						801-42023
Pzena Investment Management, LLC						801-50838
Ranger Investment Management, L.P.						801-62397
Voya Investment Management Co. LLC						801-9046
WCM Investment Management						801-11916

Item 32. Principal Underwriters:

(a)Foreside Fund Services, LLC (the “Distributor”) serves as principal underwriter for the following investment companies registered under the Investment Company Act of 1940, as amended:

1.AB Active ETFs, Inc.

2.ABS Long/Short Strategies Fund

3.ActivePassive Core Bond ETF, Series of Trust for Professional Managers

4.ActivePassive Intermediate Municipal Bond ETF, Series of Trust for Professional Managers

5.ActivePassive International Equity ETF, Series of Trust for Professional Managers

6.ActivePassive U.S. Equity ETF, Series of Trust for Professional Managers

7.AdvisorShares Trust

8.AFA Private Credit Fund

9.AGF Investments Trust

10.AIM ETF Products Trust

11.Alexis Practical Tactical ETF, Series of Listed Funds Trust

12.AlphaCentric Prime Meridian Income Fund

13.American Century ETF Trust

14.AMG ETF Trust

15.Amplify ETF Trust

16.Applied Finance Dividend Fund, Series of World Funds Trust

17.Applied Finance Explorer Fund, Series of World Funds Trust

18.Applied Finance Select Fund, Series of World Funds Trust

19.Ardian Access LLC

20.ARK ETF Trust

21.ARK Venture Fund

22.Bitwise Funds Trust

23.BondBloxx ETF Trust

24.Bramshill Multi-Strategy Income Fund, Series of Investment Managers Series Trust

25.Bridgeway Funds, Inc.

26.Brinker Capital Destinations Trust

27.Brookfield Real Assets Income Fund Inc.

28.Build Funds Trust

29.Calamos Convertible and High Income Fund

30.Calamos Convertible Opportunities and Income Fund

31.Calamos Dynamic Convertible and Income Fund

32.Calamos Global Dynamic Income Fund

33.Calamos Global Total Return Fund

34.Calamos Strategic Total Return Fund

35.Carlyle Tactical Private Credit Fund

36.Cascade Private Capital Fund

37.Catalyst Strategic Income Opportunities Fund

38.CBRE Global Real Estate Income Fund

39.Center Coast Brookfield MLP & Energy Infrastructure Fund

40.Clifford Capital Partners Fund, Series of World Funds Trust

41.Cliffwater Corporate Lending Fund

42.Cliffwater Enhanced Lending Fund

43.Coatue Innovative Strategies Fund

44.Cohen & Steers ETF Trust

45.Convergence Long/Short Equity ETF, Series of Trust for Professional Managers

46.CornerCap Small-Cap Value Fund, Series of Managed Portfolio Series

47.CrossingBridge Ultra-Short Duration ETF, Series of Trust for Professional Managers

48.Curasset Capital Management Core Bond Fund, Series of World Funds Trust

49.Curasset Capital Management Limited Term Income Fund, Series of World Funds Trust

50.CYBER HORNET S&P 500® and Bitcoin 75/25 Strategy ETF, Series of ONEFUND Trust

51.Davis Fundamental ETF Trust

52.Defiance Connective Technologies ETF, Series of ETF Series Solutions

53.Defiance Drone and Modern Warfare ETF, Series of ETF Series Solutions

54.Defiance Quantum ETF, Series of ETF Series Solutions

55.Denali Structured Return Strategy Fund

56.Dodge & Cox Funds

57.DoubleLine ETF Trust

58.DoubleLine Income Solutions Fund

59.DoubleLine Opportunistic Credit Fund

60.DoubleLine Yield Opportunities Fund

61.DriveWealth ETF Trust

62.EIP Investment Trust

63.Ellington Income Opportunities Fund

64.ETF Opportunities Trust

65.Exchange Listed Funds Trust

66.Exchange Place Advisors Trust

67.FlexShares Trust

68.Fortuna Hedged Bitcoin Fund, Series of Listed Funds Trust

69.Forum Funds

70.Forum Funds II

71.Forum Real Estate Income Fund

72.Fundrise Growth Tech Fund, LLC

73.GoldenTree Opportunistic Credit Fund

74.Gramercy Emerging Markets Debt Fund, Series of Investment Managers Series Trust

75.Grayscale Funds Trust

76.Guinness Atkinson Funds

77.Harbor ETF Trust

78.Harris Oakmark ETF Trust

79.Hawaiian Tax-Free Trust

80.Horizon Kinetics Blockchain Development ETF, Series of Listed Funds Trust

81.Horizon Kinetics Energy and Remediation ETF, Series of Listed Funds Trust

82.Horizon Kinetics Inflation Beneficiaries ETF, Series of Listed Funds Trust

83.Horizon Kinetics Japan Owner Operator ETF, Series of Listed Funds Trust

84.Horizon Kinetics Medical ETF, Series of Listed Funds Trust

85.Horizon Kinetics SPAC Active ETF, Series of Listed Funds Trust

86.Innovator ETFs Trust

87.Ironwood Institutional Multi-Strategy Fund LLC

88.Ironwood Multi-Strategy Fund LLC

89.Jensen Quality Growth ETF, Series of Trust for Professional Managers

90.John Hancock Exchange-Traded Fund Trust

91.Kurv ETF Trust

92.Lazard Active ETF Trust

93.LDR Real Estate Value-Opportunity Fund, Series of World Funds Trust

94.Mairs & Power Balanced Fund, Series of Trust for Professional Managers

95.Mairs & Power Growth Fund, Series of Trust for Professional Managers

96.Mairs & Power Minnesota Municipal Bond ETF, Series of Trust for Professional Managers

97.Mairs & Power Small Cap Fund, Series of Trust for Professional Managers

98.Manor Investment Funds

99.MoA Funds Corporation

100.Moerus Worldwide Value Fund, Series of Northern Lights Fund Trust IV

101.Morgan Stanley ETF Trust

102.Morgan Stanley Pathway Large Cap Equity ETF, Series of Morgan Stanley Pathway Funds

103.Morgan Stanley Pathway Small-Mid Cap Equity ETF, Series of Morgan Stanley Pathway Funds

104.Morningstar Funds Trust

105.NEOS ETF Trust

106.Niagara Income Opportunities Fund

107.North Square Evanston Multi-Alpha Fund

108.NXG Cushing® Midstream Energy Fund

109.NXG NextGen Infrastructure Income Fund

110.OTG Latin American Fund, Series of World Funds Trust

111.Overlay Shares Core Bond ETF, Series of Listed Funds Trust

112.Overlay Shares Foreign Equity ETF, Series of Listed Funds Trust

113.Overlay Shares Hedged Large Cap Equity ETF, Series of Listed Funds Trust

114.Overlay Shares Large Cap Equity ETF, Series of Listed Funds Trust

115.Overlay Shares Municipal Bond ETF, Series of Listed Funds Trust

116.Overlay Shares Short Term Bond ETF, Series of Listed Funds Trust

117.Overlay Shares Small Cap Equity ETF, Series of Listed Funds Trust

118.Palmer Square Funds Trust

119.Palmer Square Opportunistic Income Fund

120.Partners Group Private Income Opportunities, LLC

121.Perkins Discovery Fund, Series of World Funds Trust

122.Philotimo Focused Growth and Income Fund, Series of World Funds Trust

123.Plan Investment Fund, Inc.

124.Point Bridge America First ETF, Series of ETF Series Solutions

125.Precidian ETFs Trust

126.Rareview 2x Bull Cryptocurrency & Precious Metals ETF, Series of Collaborative Investment Series Trust

127.Rareview Dynamic Fixed Income ETF, Series of Collaborative Investment Series Trust

128.Rareview Systematic Equity ETF, Series of Collaborative Investment Series Trust

129.Rareview Tax Advantaged Income ETF, Series of Collaborative Investment Series Trust

130.Rareview Total Return Bond ETF, Series of Collaborative Investment Series Trust

131.Renaissance Capital Greenwich Funds

132.REX ETF Trust

133.Reynolds Funds, Inc.

134.RMB Investors Trust

135.Robinson Opportunistic Income Fund, Series of Investment Managers Series Trust

136.Robinson Tax Advantaged Income Fund, Series of Investment Managers Series Trust

137.Roundhill Ball Metaverse ETF, Series of Listed Funds Trust

138.Roundhill Cannabis ETF, Series of Listed Funds Trust

139.Roundhill ETF Trust

140.Roundhill Magnificent Seven ETF, Series of Listed Funds Trust

141.Roundhill Sports Betting & iGaming ETF, Series of Listed Funds Trust

142.Roundhill Video Games ETF, Series of Listed Funds Trust

143.Rule One Fund, Series of World Funds Trust

144.Russell Investments Exchange Traded Funds

145.Securian AM Real Asset Income Fund, Series of Investment Managers Series Trust

146.Six Circles Trust

147.Sound Shore Fund, Inc.

148.SP Funds Trust

149.Sparrow Funds

150.Spear Alpha ETF, Series of Listed Funds Trust

151.STF Tactical Growth & Income ETF, Series of Listed Funds Trust

152.STF Tactical Growth ETF, Series of Listed Funds Trust

153.Strategic Trust

154.Strategy Shares

155.Swan Hedged Equity US Large Cap ETF, Series of Listed Funds Trust

156.Tekla World Healthcare Fund

157.Tema ETF Trust

158.The 2023 ETF Series Trust

159.The 2023 ETF Series Trust II

160.The Community Development Fund

161.The Cook & Bynum Fund, Series of World Funds Trust

162.The Finite Solar Finance Fund

163.The Private Shares Fund

164.The SPAC and New Issue ETF, Series of Collaborative Investment Series Trust

165.Third Avenue Trust

166.Third Avenue Variable Series Trust

167.Tidal Trust I

168.Tidal Trust II

169.Tidal Trust III

170.TIFF Investment Program

171.Timothy Plan High Dividend Stock Enhanced ETF, Series of The Timothy Plan

172.Timothy Plan High Dividend Stock ETF, Series of The Timothy Plan

173.Timothy Plan International ETF, Series of The Timothy Plan

174.Timothy Plan Market Neutral ETF, Series of The Timothy Plan

175.Timothy Plan US Small Cap Core ETF, Series of The Timothy Plan

176.Total Fund Solution

177.Touchstone ETF Trust

178.Trailmark Series Trust

179.T-Rex 2X Inverse Bitcoin Daily Target ETF, Series of World Funds Trust

180.T-Rex 2x Inverse Ether Daily Target ETF, Series of World Funds Trust

181.T-Rex 2X Long Bitcoin Daily Target ETF, Series of World Funds Trust

182.T-Rex 2x Long Ether Daily Target ETF

183.U.S. Global Investors Funds

184.Union Street Partners Value Fund, Series of World Funds Trust

185.Vest Bitcoin Strategy Managed Volatility Fund, Series of World Funds Trust

186.Vest S&P 500® Dividend Aristocrats Target Income Fund, Series of World Funds Trust

187.Vest US Large Cap 10% Buffer Strategies Fund, Series of World Funds Trust

188.Vest US Large Cap 10% Buffer Strategies VI Fund, Series of World Funds Trust

189.Vest US Large Cap 20% Buffer Strategies Fund, Series of World Funds Trust

190.Vest US Large Cap 20% Buffer Strategies VI Fund, Series of World Funds Trust

191.Virtus Stone Harbor Emerging Markets Income Fund

192.Volatility Shares Trust

193.WEBs ETF Trust

194.Wedbush Series Trust

195.Wellington Global Multi-Strategy Fund

196.Wilshire Mutual Funds, Inc.

197.Wilshire Variable Insurance Trust

198.WisdomTree Digital Trust

199.WisdomTree Trust

200.XAI Octagon Floating Rate & Alternative Income Term Trust

(b)The following are the Officers and Manager of the Distributor, the Registrant’s underwriter. The Distributor’s main business address is Three Canal Plaza, Suite 100, Portland, Maine 04101.


Name	Address	Position with Underwriter	Position with Registrant
Teresa Cowan	190 Middle Street, Suite 301, Portland, Maine 04101	President/Manager	None
Chris Lanza	190 Middle Street, Suite 301, Portland, Maine 04101	Vice President	None
Kate Macchia	190 Middle Street, Suite 301, Portland, Maine 04101	Vice President	None
Alicia Strout	190 Middle Street, Suite 301, Portland, Maine 04101	Vice President and Chief Compliance Officer	None
Gabriel E. Edelman	190 Middle Street, Suite 301, Portland, Maine 04101	Secretary	None
Susan L. LaFond	190 Middle Street, Suite 301, Portland, Maine 04101	Treasurer	None
Weston Sommers	190 Middle Street, Suite 301, Portland, Maine 04101	Financial and Operations Principal and Chief Financial Officer	None

Item 33. Location of Accounts and Records


1.			U.S. Bancorp Fund Services, LLC 615 East Wisconsin Avenue, Milwaukee, Wisconsin 53202 (records relating to its function as fund accountant and administrator)
2.			Foreside Fund Services, LLC Three Canal Plaza, Suite 100, Portland, Maine 04101 (records relating to its functions as Distributor)
3.			U.S. Bank National Association 1555 North River Center Drive, Suite 302, Milwaukee, Wisconsin 53212 (records relating to its function as custodian)
4.			Wilshire Advisors LLC 1299 Ocean Avenue Suite 600 Santa Monica, CA 90401 (records relating to its function as investment adviser)
5.			AllianceBernstein, L.P. 501 Commerce Street Nashville, Tennessee 37203 (records relating to its function as investment sub-adviser)
6.			Diamond Hill Capital Management, Inc. 325 John H. McConnel Boulevard, Suite 200 Columbus, Ohio, 43215 (records relating to its function as investment sub-adviser)
7.			DoubleLine Capital LP 333 South Grand Avenue, Suite 1800 Los Angeles, CA 90071 (records relating to its function as investment sub-adviser)


8.			Hotchkis & Wiley Capital Management, LLC 601 South Figueroa Street, 39th Floor Los Angeles, California 90017 (records relating to its function as investment sub-adviser)
9.			Fred Alger Management, LLC 100 Park Street, 27th Floor New York, New York 10004 (records relating to its function as investment sub-adviser)
10.			Lazard Asset Management, LLC 30 Rockefeller Plaza, New York, NY 10112 (records relating to its function as investment sub-adviser)
11.			Lord, Abbett & Co. LLC 30 Hudson Street Jersey City, NJ 07302 (records relating to its function as investment sub-adviser)
12.			Los Angeles Capital Management LLC 11150 Santa Monica Blvd. Suite 200 Los Angeles, CA 90025 (records relating to its function as investment sub-adviser)
13.			Manulife Asset Management (US) LLC 197 Clarendon Street Boston, MA 02116 (records relating to its function as investment sub-adviser)
14.			Massachusetts Financial Services Company (d/b/a MFS Investment Management) 111 Huntington Avenue Boston, MA 02199. (records relating to its function as investment sub-adviser)
15.			Pzena Investment Management, LLC 320 Park Avenue 8th Floor New York, New York 10022 (records relating to its function as investment sub-adviser)
16.			Ranger Investment Management, L.P. 2828 N. Harwood Street, Suite 1900 Dallas, TX 75201 (records relating to its function as investment sub-adviser)
17.			Voya Investment Management Co LLC 230 Park Avenue, New York NY 10169 (records relating to its function as investment sub-adviser)
18.			WCM Investment Management 281 Brooks Street Laguna Beach, CA 92651 (records relating to its function as investment sub-adviser)

Item 34. Management Services

Not Applicable.

Item 35. Undertakings

Not Applicable.

SIGNATURES

Pursuant to the requirements of the Securities Act of 1933 (the “Securities Act”) and the Investment Company Act of 1940, as amended, the Registrant certifies that it meets all of the requirements for effectiveness of this registration statement under Rule 485(b) under the Securities Act and has caused this Post-Effective Amendment No. 79 to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Santa Monica, and the State of California, on February 11, 2026.


WILSHIRE MUTUAL FUNDS, INC.

By:			/s/ Jason A. Schwarz
			Jason A. Schwarz, President

Pursuant to the requirements of the Securities Act of 1933, as amended, this Registration Statement has been signed below by the following persons in the capacities indicated as of February 11, 2026.


Signature			Title

Edward Gubman*			Director
Edward Gubman
Elizabeth A. Levy-Navarro*			Director
Elizabeth A. Levy-Navarro
Matt Forstenhausler*			Director
Matt Forstenhausler
George J. Zock*			Director
George J. Zock
Julian F. Sluyters*			Director
Julian F. Sluyters
/s/Michael Wauters			Treasurer Principal Financial and Accounting Officer
Michael Wauters
/s/ Jason A. Schwarz			Director and President Principal Executive Officer
Jason A. Schwarz
*By: /s/ Michael Wauters
Michael Wauters

* As Attorney-in-Fact and Agent pursuant to the powers of attorney previously filed or filed herewith.

ATTACHMENTS / EXHIBITS

ATTACHMENTS / EXHIBITS

EX-99.(H)(4) WILSHIRE SCV AND SCG ELA

EX-99.(H)(5) WILSHIRE INTERNATIONAL EQ ELA

EX-99.(H)(6) WILSHIRE INCOME OPP ELA

EX-99.(H)(7) WILSHIRE LCG ELA

EX-99.(H)(8) WILSHIRE LCV ELA