Summary of Significant Accounting Policies	6 Months Ended
Jun. 30, 2026
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. Summary of Significant Accounting Policies Basis of Presentation Throughout the periods included in these condensed combined financial statements, Mobility Global operated as part of S&P Global. The condensed combined financial statements have been prepared on a carve-out basis and are derived from the consolidated financial statements and accounting records of S&P Global. The condensed combined financial statements reflect our financial position, results of operations and cash flows as we were historically managed, in conformity with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the rules and regulations of the U.S. Securities and Exchange Commission (“SEC”). The Company believes these condensed combined financial statements reflect all adjustments, including normal recurring adjustments, that are necessary for a fair statement of financial position, results of operations and cash flows for the interim periods shown. The results for the interim periods are not necessarily indicative of results for the full year. All revenues and costs, as well as assets and liabilities, directly associated with the business activity of the Company are recorded in these financial statements. The condensed combined financial statements include certain assets and liabilities that have historically been held at the S&P Global corporate level but are specifically identifiable or otherwise attributable to us. The condensed combined financial statements also include allocations of certain expenses from S&P Global’s corporate functions to the Company. The allocations were recorded on the basis of direct usage when identifiable, with the remainder allocated on a pro-rata basis of combined revenue, headcount, or other measures of the Company or S&P Global. Management believes the assumptions underlying the condensed combined financial statements, including the assumptions regarding allocating general corporate expenses, are reasonable; however, the amounts are not necessarily representative of the amounts that would have been reflected in the financial statements had the Company historically operated independently of S&P Global. Related party transactions are discussed further in Note 9 — Related Party Transactions and Parent Company Investment. On June 26, 2026, in anticipation of the Separation, the Company completed the Restructuring Transactions through a legal entity reorganization. For the period ending June 30, 2026, this reorganization resulted in the inclusion in Mobility Global of all the operating entities that formed the historical Mobility business of S&P Global, which were included in the Company’s 2025 historical carve-out financial statements. On July 1, 2026, S&P Global completed the Separation of Mobility Global by means of a tax-free, pro-rata distribution of 100% of common stock of Mobility Global to S&P Global’s existing shareholders as of June 15, 2026 (the “Distribution”), and the transfer of certain assets and liabilities of the Spin Business to Mobility Global. Effective July 1, 2026, Mobility Global became an independent, publicly traded company listed under the stock symbol “MBGL” on the New York Stock Exchange and will report on a consolidated stand-alone basis for subsequent periods. See Note 10 — Subsequent Events for additional information regarding the Separation. S&P Global’s net investment in the Company has been presented as a component of equity in the condensed combined financial statements. Distributions made by S&P Global to the Company or to S&P Global from the Company are recorded as transfers from and to S&P Global, and the net amount is presented on the condensed combined statements of cash flows as “Net transfers to Parent”. Cash balances legally owned by Mobility Global are reflected in the condensed combined financial statements. S&P Global has historically used a centralized approach to cash management and financing of its operations. These arrangements are not reflective of the manner in which the Company would have financed its operations had it been a stand-alone business separate from S&P Global during the periods for which the cash pooling arrangements were in place. During the first quarter of 2026, the Company ceased its participation in S&P Global’s cash pooling arrangements. Cash related to cash pooling arrangements has not been included in the condensed combined financial statements. These amounts have instead been reported as a component of “Parent company investment”. All significant intercompany transactions within Mobility Global have been eliminated. As a result of the Restructuring Transactions, and in anticipation of the Separation, all balances with S&P Global have been settled, with the exception of revenues from Mobility Global customers remitted to S&P Global that are owed to Mobility Global which are reflected in Due from related parties – current on the combined consolidated balance sheets as of June 30, 2026. The total net effect of the settlement of these transactions is reflected in the condensed combined statements of cash flow in Net transfer to Parent as a financing activity and in the condensed combined balance sheets as Parent company investment. Certain other historical intercompany transactions between S&P Global and the Company have been classified as related party, rather than Parent company investment, in the condensed combined financial statements as they were historically settled in cash. The condensed combined financial statements may not be indicative of future performance and do not necessarily reflect what the condensed combined statements of income, balance sheets and statements of cash flows would have been had the Company operated as a stand-alone business during the periods presented. Actual costs that would have been incurred if the Company had operated as a stand-alone company would depend on multiple factors, including organizational structure and strategic decisions made in various areas, including information technology and infrastructure. The Company is unable to quantify the amounts that it would have recorded during the historical periods on a stand-alone basis as it is not practicable to do so. The accompanying condensed combined financial statements and the related notes should be read in conjunction with the Company’s audited combined financial statements and related notes included within the Company’s Registration Statement on Form 10 filed with the SEC on May 27, 2026, as amended (the “Registration Statement”). Fair Value and Financial Instruments Certain assets and liabilities are required to be recorded at fair value and classified within a fair value hierarchy based on inputs used when measuring fair value. The Company’s other financial instruments, including cash and cash equivalents, are recorded at cost, which approximated fair value because of the short-term maturity and highly liquid nature of these instruments. Unearned Revenue & Remaining Performance Obligations We record unearned revenue when cash payments are received in advance of our performance. The increase in the unearned revenue balance at June 30, 2026 compared to December 31, 2025 is primarily driven by cash payments received in advance of satisfying our performance obligations, offset by $60 million of revenues recognized that were included in the unearned revenue balance at the beginning of the period. Remaining performance obligations represent the transaction price of contracts for work that has not yet been performed. As of June 30, 2026, the aggregate amount of the transaction price allocated to remaining performance obligations was $102 million. We expect to recognize the majority of revenue on the remaining performance obligations over the next 12 months. Recently Issued or Adopted Accounting Pronouncements In September of 2025, the Financial Accounting Standards Board (“FASB”) issued accounting guidance which removes references to prescriptive software development stages and includes an updated framework for capitalizing internal software costs. This guidance is effective for annual reporting periods beginning after December 15, 2027, and interim reporting periods within those annual reporting periods, and early adoption is permitted. We are currently evaluating the impact of this guidance on the Company’s disclosures. In November of 2024, the FASB issued accounting guidance which requires that an entity disclose, in the notes to financial statements, additional information about specific expense categories. The amendments in this update are effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027. We are currently evaluating the impact of this guidance on the Company’s disclosures.

Summary of Significant Accounting Policies

6 Months Ended

Jun. 30, 2026

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

2. Summary of Significant Accounting Policies

Basis of Presentation

Throughout the periods included in these condensed combined financial statements, Mobility Global operated as part

of S&P Global. The condensed combined financial statements have been prepared on a carve-out basis and are derived

from the consolidated financial statements and accounting records of S&P Global. The condensed combined financial

statements reflect our financial position, results of operations and cash flows as we were historically managed, in

conformity with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the

rules and regulations of the U.S. Securities and Exchange Commission (“SEC”). The Company believes these condensed

combined financial statements reflect all adjustments, including normal recurring adjustments, that are necessary for a fair

statement of financial position, results of operations and cash flows for the interim periods shown. The results for the

interim periods are not necessarily indicative of results for the full year.

All revenues and costs, as well as assets and liabilities, directly associated with the business activity of the Company

are recorded in these financial statements. The condensed combined financial statements include certain assets and

liabilities that have historically been held at the S&P Global corporate level but are specifically identifiable or otherwise

attributable to us. The condensed combined financial statements also include allocations of certain expenses from S&P

Global’s corporate functions to the Company. The allocations were recorded on the basis of direct usage when identifiable,

with the remainder allocated on a pro-rata basis of combined revenue, headcount, or other measures of the Company or

S&P Global. Management believes the assumptions underlying the condensed combined financial statements, including the

assumptions regarding allocating general corporate expenses, are reasonable; however, the amounts are not necessarily

representative of the amounts that would have been reflected in the financial statements had the Company historically

operated independently of S&P Global. Related party transactions are discussed further in Note 9 — Related Party

Transactions and Parent Company Investment.

On June 26, 2026, in anticipation of the Separation, the Company completed the Restructuring Transactions through

a legal entity reorganization. For the period ending June 30, 2026, this reorganization resulted in the inclusion in Mobility

Global of all the operating entities that formed the historical Mobility business of S&P Global, which were included in the

Company’s 2025 historical carve-out financial statements.

On July 1, 2026, S&P Global completed the Separation of Mobility Global by means of a tax-free, pro-rata

distribution of 100% of common stock of Mobility Global to S&P Global’s existing shareholders as of June 15, 2026 (the

“Distribution”), and the transfer of certain assets and liabilities of the Spin Business to Mobility Global. Effective July 1,

2026, Mobility Global became an independent, publicly traded company listed under the stock symbol “MBGL” on the

New York Stock Exchange and will report on a consolidated stand-alone basis for subsequent periods. See Note 10 —

Subsequent Events for additional information regarding the Separation.

S&P Global’s net investment in the Company has been presented as a component of equity in the condensed

combined financial statements. Distributions made by S&P Global to the Company or to S&P Global from the Company

are recorded as transfers from and to S&P Global, and the net amount is presented on the condensed combined statements

of cash flows as “Net transfers to Parent”.

Cash balances legally owned by Mobility Global are reflected in the condensed combined financial statements. S&P

Global has historically used a centralized approach to cash management and financing of its operations. These

arrangements are not reflective of the manner in which the Company would have financed its operations had it been a

stand-alone business separate from S&P Global during the periods for which the cash pooling arrangements were in place.

During the first quarter of 2026, the Company ceased its participation in S&P Global’s cash pooling arrangements. Cash

related to cash pooling arrangements has not been included in the condensed combined financial statements. These

amounts have instead been reported as a component of “Parent company investment”.

All significant intercompany transactions within Mobility Global have been eliminated. As a result of the

Restructuring Transactions, and in anticipation of the Separation, all balances with S&P Global have been settled, with the

exception of revenues from Mobility Global customers remitted to S&P Global that are owed to Mobility Global which are

reflected in Due from related parties – current on the combined consolidated balance sheets as of June 30, 2026. The total

net effect of the settlement of these transactions is reflected in the condensed combined statements of cash flow in Net

transfer to Parent as a financing activity and in the condensed combined balance sheets as Parent company investment.

Certain other historical intercompany transactions between S&P Global and the Company have been classified as related

party, rather than Parent company investment, in the condensed combined financial statements as they were historically

settled in cash.

The condensed combined financial statements may not be indicative of future performance and do not necessarily

reflect what the condensed combined statements of income, balance sheets and statements of cash flows would have been

had the Company operated as a stand-alone business during the periods presented. Actual costs that would have been

incurred if the Company had operated as a stand-alone company would depend on multiple factors, including

organizational structure and strategic decisions made in various areas, including information technology and infrastructure.

The Company is unable to quantify the amounts that it would have recorded during the historical periods on a stand-alone

basis as it is not practicable to do so. The accompanying condensed combined financial statements and the related notes

should be read in conjunction with the Company’s audited combined financial statements and related notes included within

the Company’s Registration Statement on Form 10 filed with the SEC on May 27, 2026, as amended (the “Registration

Statement”).

Fair Value and Financial Instruments

Certain assets and liabilities are required to be recorded at fair value and classified within a fair value hierarchy based

on inputs used when measuring fair value. The Company’s other financial instruments, including cash and cash

equivalents, are recorded at cost, which approximated fair value because of the short-term maturity and highly liquid nature

of these instruments.

Unearned Revenue & Remaining Performance Obligations

We record unearned revenue when cash payments are received in advance of our performance. The increase in the

unearned revenue balance at June 30, 2026 compared to December 31, 2025 is primarily driven by cash payments received

in advance of satisfying our performance obligations, offset by $60 million of revenues recognized that were included in

the unearned revenue balance at the beginning of the period.

Remaining performance obligations represent the transaction price of contracts for work that has not yet been

performed. As of June 30, 2026, the aggregate amount of the transaction price allocated to remaining performance

obligations was $102 million. We expect to recognize the majority of revenue on the remaining performance obligations

over the next 12 months.

Recently Issued or Adopted Accounting Pronouncements

In September of 2025, the Financial Accounting Standards Board (“FASB”) issued accounting guidance which

removes references to prescriptive software development stages and includes an updated framework for capitalizing

internal software costs. This guidance is effective for annual reporting periods beginning after December 15, 2027, and

interim reporting periods within those annual reporting periods, and early adoption is permitted. We are currently

evaluating the impact of this guidance on the Company’s disclosures.

In November of 2024, the FASB issued accounting guidance which requires that an entity disclose, in the notes to

financial statements, additional information about specific expense categories. The amendments in this update are effective

for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after

December 15, 2027. We are currently evaluating the impact of this guidance on the Company’s disclosures.