UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 6-K

REPORT OF FOREIGN PRIVATE ISSUER

PURSUANT TO RULE 13a-16 OR 15d-16 UNDER

THE SECURITIES EXCHANGE ACT OF 1934
 

For the month of August 2026

Commission File Number: 001-38353

PagSeguro Digital Ltd.

(Name of Registrant)

Conyers Trust Company (Cayman) Limited,

Cricket Square, Hutchins Drive, P.O. Box 2681,

Grand Cayman, KY1-1111, Cayman Islands

(Address of Principal Executive Office)

Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F.

 Form 20-F ☒                                                            Form 40-F ☐

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1):

Yes ☐                                                                          No ☒

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7):

 Yes ☐                                                                          No ☒

Contents

Unaudited condensed consolidated interim financial statements

The accompanying notes are an integral part of these unaudited condensed consolidated interim financial statements.

The accompanying notes are an integral part of these unaudited condensed consolidated interim financial statements.

The accompanying notes are an integral part of these unaudited condensed consolidated interim financial statements.

The accompanying notes are an integral part of these unaudited condensed consolidated interim financial statements.

The accompanying notes are an integral part of these unaudited condensed consolidated interim financial statements.

1. General information

PagSeguro Digital Ltd. (“PagSeguro Digital” or the “Company”) is a holding company with its principal executive office located in the Cayman Islands and was incorporated on July 19, 2017. The Company is a subsidiary of Universo Online S.A. (“UOL”). The Company, together with its subsidiaries, is referred to as the “PagSeguro Group,” “PagBank” or the “Group”. A total of 99.99% of the shares of PagSeguro Internet Instituição de Pagamento S.A. (“PagSeguro Brazil”) were contributed to PagSeguro Group in 2006.

PagSeguro Brazil is a privately held corporation established on December 20, 2006, and engages in providing financial technology solutions and services and corresponding related activities, focused principally on micro-merchants and small and medium-sized businesses (“SMBs”).

In January and February 2025, the subsidiaries Yamí and Zygo were incorporated by Pag Participações Ltda. (“Pag Participações”).

In April 2025, PagSeguro Group constituted a new company as a subsidiary of PagSeguro Holding Ltd. (“PSHC”) called PSGP México Aggregator S. de R.L. de C.V. (“PBMX México”), which is still pre-operational.

In March 2026, the subsidiaries CDS Serviços Financeiros Ltda. (“CDS”), Tilix Digital Ltda. (“TILIX”) and Pag Participações were incorporated by PagSeg Participações Ltda. (“PagSeg”) and PagSeguro Biva Serviços Financeiros Ltda. (“Biva Serviços”) was incorporated by PagSeguro Tecnologia Ltda. (“PagSeguro Tecnologia”).

In June 2026, PagSeguro Group constituted an investment fund as a subsidiary of PagSeguro Digital called VWD Fundo de Investimentos Financeiro Multimercado (“FIM”). The objective of this FIM is to invest in other investment funds.

The subsidiaries of PagSeguro Digital are PagSeg, BS Holding Financeira Ltda. (“BS Holding”), PSHC and FIM. The PagSeguro Group subsidiaries are as follows:

●        PagSeg subsidiaries are Net+Phone Telecomunicações Ltda. (“Net+Phone”), PagSeguro Tecnologia and BCPS Online Services Lda. (“BCPS”).

●        BS Holding subsidiaries are PagSeguro Brazil, BancoSeguro S.A. (“BancoSeguro”) and PagInvest CTVM Ltda. (“PagInvest”).

●        PagSeguro Brazil subsidiaries are PagSeguro Biva Securitizadora de Créditos Financeiras S.A. (“Biva Sec”), Fundo de Investimento em Direitos Creditórios – PagSeguro (“FIDC”), Wirecard Brazil Ltda. (“MOIP”), Concil Inteligência em Conciliação S.A. (“Concil”), NETPOS Serviços de Informática LTDA (“NetPos”) and Fundo de Investimento em Direitos Creditórios – Pagbank Multiadquirencia (“FIDM”).

●        PSHC subsidiaries are PagSeguro Chile SPA (“PagSeguro Chile”), PagSeguro Colombia S.A.S (“PagSeguro Colombia”), PSGP México S.A de C.V. (“PSGP Mexico”), PagSeguro Peru S.A.C. (“PagSeguro Peru”) and PBMX México.

These unaudited condensed consolidated interim financial statements (“consolidated financial information”) include FIM, BS Holding, PagSeguro Brazil, PagSeg, PSHC and corresponding subsidiaries.

2. Presentation and preparation of the unaudited condensed consolidated financial statements and significant accounting policies

2.1. Basis of preparation of the consolidated financial information

These unaudited condensed consolidated financial statements have been prepared in accordance with the International Financial Reporting Standards as issued by the International Accounting Standards Board (“IFRS Accounting Standards”) and disclose all (and only) the applicable material information related to the financial statements, which is consistent with the information utilized by management in the performance of its duties. The consolidated financial statements are presented in thousands of Brazilian reais, unless otherwise indicated, which is the functional currency of PagSeguro Group.

The unaudited condensed consolidated interim financial statements have been prepared on a historical cost basis, except for certain financial assets and liabilities measured at fair value.

These unaudited condensed consolidated interim financial statements as of June 30, 2026 and for the three- and six-month periods ended June 30, 2026 and 2025 (“consolidated financial information”) were authorized for issuance by PagSeguro Digital’s Board of Directors on August 7, 2026.

An entity shall include in its interim financial report an explanation of events and transactions that are significant to an understanding of the changes in financial position and performance of the entity since the end of the last annual reporting period. Information disclosed in relation to those events and transactions shall update the relevant information presented in the most recent annual financial report.

This consolidated financial information does not include all the notes of the type normally included in annual consolidated financial statements. Accordingly, this report is to be read in conjunction with the annual consolidated financial statements for the year ended December 31, 2025 (the “Annual Financial Statements”).

The accounting policies and critical accounting estimates and judgments adopted are consistent with those of the previous financial year and corresponding interim reporting period, except for the adoption of new and amended IFRS Accounting Standards as set out below.

2. Presentation and preparation of the consolidated financial statements and significant accounting policies (continued)

2.2. New accounting standards and laws adopted in 2026

-          Amendment to IFRS 9 and IFRS 7 - Classification and Measurement of Financial Instruments: issued in May 2024, with the objective of:

o        clarify the requirements for the timing of recognition and derecognition of some financial assets and liabilities, with a new exception for some financial liabilities settled through an electronic cash transfer system;

o        clarify and add further guidance for assessing whether a financial asset meets the solely payments of principal and interest (SPPI) criterion;

o        add new disclosures for certain instruments with contractual terms that can change cash flows (such as some instruments with features linked to the achievement of environmental, social and governance (ESG) targets);

o        make updates to the disclosures for equity instruments designated at Fair Value through Other Comprehensive Income (FVOCI).

The amendments to IFRS 9 and IFRS 7 are effective as of January 1, 2026. The Group did not identify material impacts in the financial statements.

-          Annual improvements to IFRS – Volume 1: issued in July 2024, with the objective of:

o        Annual improvements are limited to changes that either clarify the wording in an Accounting Standard or correct relatively minor unintended consequences, oversights or conflicts between the requirements in the Accounting Standards.

The Annual improvements to IFRS are effective as of January 1, 2026. The Group did not identify impacts in the financial statements.

2.3. New accounting standards not yet effective

-          Amendment to IFRS 18 "Presentation and Disclosure in Financial Statements":

IFRS 18 will replace IAS 1 Presentation of financial statements, introducing new requirements that will help to achieve comparability of the financial performance of similar entities and provide more relevant information and transparency to users. Even though IFRS 18 will not impact the recognition or measurement of items in the financial statements, its impacts on presentation and disclosure are expected to be pervasive, in particular those related to the statement of financial performance and providing management-defined performance measures within the financial statements.

Management is currently assessing the detailed implications of applying the new standard to the Group’s consolidated financial statements. From the high-level preliminary assessment performed, the following potential impacts have been identified:

2. Presentation and preparation of the consolidated financial statements and significant accounting policies (continued)

         Although the adoption of IFRS 18 will have no impact on the Group’s net profit, the Group expects that grouping items of income and expenses in the statement of profit or loss into the new categories will impact how operating profit is calculated and reported. From the high-level impact assessment that the Group has performed, the following items might potentially impact operating profit:

o        Foreign exchange differences currently aggregated in the line item ‘other income and other gains/(losses) – net’ in operating profit might need to be disaggregated, with some foreign exchange gains or losses presented below operating profit;

o        IFRS 18 has specific requirements on the category in which derivative gains or losses are recognized – which is the same category as the income and expenses affected by the risk that the derivative is used to manage. Although the Group currently recognizes some gains or losses in operating profit and

o        others in finance costs, there might be a change to where these gains or losses are recognized, and the Group is currently evaluating the need for change.

         The line items presented on the primary financial statements might change as a result of the application of the concept of ‘useful structured summary’ and the enhanced principles on aggregation and disaggregation. In addition, since goodwill will be required to be separately presented in the statement of financial position, the Group will disaggregate goodwill and other intangible assets and present them separately in the statement of financial position.

         The Group does not expect there to be a significant change in the information that is currently disclosed in the notes because the requirement to disclose material information remains unchanged; however, the way in which the information is grouped might change as a result of the aggregation/disaggregation principles. In addition, there will be significant new disclosures required for:

o        management-defined performance measures;

o        a break-down of the nature of expenses for line items presented by function in the operating category of the statement of profit or loss – this break-down is only required for certain nature expenses; and

o        for the first annual period of application of IFRS 18, a reconciliation for each line item in the statement of profit or loss between the restated amounts presented by applying IFRS 18 and the amounts previously presented applying IAS 1.

      From a cash flow statement perspective, there will be changes to how interest received and interest paid are presented. Interest paid will be presented as financing

cash flows and interest received as investing cash flows, which is a change from current presentation as part of operating cash flows.

The Group will apply the new standard from its mandatory effective date of 1 January 2027. Retrospective application is required, and so the comparative information for the financial year ending 31 December 2026 will be restated in accordance with IFRS 18.

3.     Consolidation of subsidiaries

(i)     On May 2026, the share capital of BancoSeguro increased in the amount of R$ 300 million.

(i)     During the year of 2025, 75% of the ownership in PagSeguro Internet was transferred to BS Holding.

The operation context of the subsidiaries is to be read in conjunction with the annual financial statements for the year ended December 31, 2025.

4. Segment reporting

Operating segments are determined based on the information reported and reviewed by the chief operating decision maker (“CODM”). The Board of Directors, composed of top-level management and two external members, has been identified as the CODM and is responsible for allocating resources, assessing the performance of the business and making PagSeguro Group’s strategic decisions.

Considering that all decisions are based on consolidated reports, and that all decisions related to strategic and financial planning, purchases, investments, and the allocation of funds are made on a consolidated basis, the PagSeguro Group and its subsidiaries operate in a single segment, as financial service agents.

The main companies of PagSeguro Group are domiciled in Brazil and have revenue arising from local customers and customers located abroad. The main revenue is related to sales from the domestic market. Revenue from the international market represents 0.9% and 0.9% for the three- and six-month periods ended June 30, 2026 (0.6% and 0.7% for the three- and six-month periods ended June 30, 2025).

5. Cash and cash equivalents

Cash and cash equivalents are held for the purpose of meeting short-term cash needs and include cash on hand, deposits with banks and other short-term highly liquid investments with original maturities of three months or less and with immaterial risk of change in value.

Short-term bank deposits are mainly represented by amounts to cover instant payments (PIX), cash in ATMs and client payments. The decrease is mainly due to amounts reserved for PIX coverage during the holiday period at the end of 2025.

Short-term investments are mainly represented by voluntary deposits in the Brazilian Central Bank (“BACEN”) not related to any compulsory reserve, with highly liquid investments with original maturities of three months or less, with an average return of a percentage of the CDI. The decrease is related to cash used for the payment of dividends.

6.       Financial investments

Financial investments consist mainly of investments in Brazilian Treasury Bonds (“LFTs”) and financial letters in the amount of R$762,883 as of June 30, 2026 (R$590,014 as of December 31, 2025), with an average return of a percentage of the CDI and with original maturities greater than three months, but not related to any compulsory reserve. The LFTs were classified as fair value through other comprehensive income and financial letters as amortized cost. Unrealized accumulated OCI effects on LFTs for the six-month periods ended on June 30, 2026 and 2025 are disclosed in note 23.

7.     Compulsory reserve 

Consists of investments to comply with requirements for authorized payment institutions and to support the operations of financial institutions as set forth by the Brazilian Central Bank in the amount of R$4,681,987 as of June 30, 2026 (R$4,271,581 as of December 31, 2025) with an average return of a percentage of the CDI.

Compulsory reserves, except for the LFTs, were classified as amortized cost and the LFTs were classified as fair value through other comprehensive income. Unrealized accumulated OCI effects on LFTs for the six-month periods ended on June 30, 2026 and 2025 are disclosed in note 23.

8.  Accounts receivable

The composition of accounts receivable is as follows:

(i) Card issuers: receivables derived from transactions where PagSeguro Brazil acts as the financial intermediary in operations with the issuing banks, related to the intermediation agreements between PagSeguro Brazil and Visa, Mastercard, Hipercard, Amex or Elo. However, PagSeguro Brazil’s contractual accounts receivable is with the financial institutions, which are the legal obligors on the accounts receivable payment. Additionally, amounts due within 27 days of the original transaction, including those that fall due with the first installment of installment receivables, are guaranteed by Visa, Mastercard, Hipercard, Amex or Elo, as applicable, if the legal obligors do not make the payment. As of June 30, 2026, management assessed the risk related to receivables from transactions originated by card issuers under potential liquidity scenarios and concluded that there was no material impact on the financial statements.

Acquirers refer to card processing transactions to be received from the acquirers, which are third parties acting as financial intermediaries between the issuing bank and PagSeguro Brazil.

(ii) The Group has identified certain receivables from card issuers and acquirers which are managed separately. As part of liquidity management, the Group holds these receivables to collect and sell and measures them at FVOCI. Therefore, receivables in the amount of R$4,856,616 (R$4,284,940 on December 31, 2025) are recognized at fair value through other comprehensive income. Unrealized loss in the accounts receivable mark-to-market, net of taxes, in the six-month periods ended June 30, 2026, totaled R$21,098 (R$75,863 in the six-month periods ended June 30, 2025).

(iii) Refers to other dispersed receivables from legal obligors.

The maturity analysis of accounts receivable is as follows:

9.     Credit portfolio

The composition of the credit portfolio is as follows:

(i)          Payroll loans, credit card receivables and loans are presented net of the ECL (“expected credit losses”) and are measured according to IFRS 9, using: Exposure at Default (EAD) related to the exposed credit risk at default; Probability of Default (PD) related to the probability of the counterparty not meeting its contractual payment obligations; and Loss Given Default (LGD) related to the percentage of the exposure that is not expected to be recovered in the event of default. In addition to the methodology for calculating the allowance for impairment (EAD x PD x LGD), the Group takes into consideration forward-looking information and assumptions such as the historical loss experienced at individual transaction level, credit quality and guarantees, economic factors and estimated future cash flows, which could impact the calculation model for provisioning expected credit losses.

The maturity analysis of credit portfolio as of June 30, 2026 and December 31, 2025 is as follows:

9. Credit portfolio – (continued)

For the credit portfolio, the weighting of objective factors plus the analysis of the coverage percentage of accessory guarantees leads to the customer rating that allows the grouping of customers with similar credit risks and classification into one of the following stages as suggested by IFRS9: