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v3.26.1

U.S. and Europe Retrospective Responsibility Plans (Tables) | 6 Months Ended
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Mar. 31, 2026
Retrospective Responsibility Plans [Abstract] |
Schedule of Changes in the U.S. Litigation Escrow Account | The following table presents the changes in the U.S. litigation escrow account:
| Six Months Ended March 31,
| 2026 |  | 2025
| (in millions)
Balance as of beginning of period | $ | 2,990 |  |  | $ | 3,089 |
Deposits into the U.S. litigation escrow account | 625 |  |  | 375 |
Payments to opt-out merchants(1), net of interest earned on escrow funds | (2,950) |  |  | (538) |
Balance as of end of period | $ | 665 |  |  | $ | 2,926 |
(1)These payments are associated with the interchange multidistrict litigation. See Note 15—Legal Matters.
Schedule of Changes in Preferred Stock and Right to Recover for Covered Losses | The following tables present the activities in the preferred stock and right to recover for covered losses within stockholders’ equity:
| Six Months Ended March 31, 2026
| Preferred Stock |  | Right to Recover for Covered Losses
| Series B |  | Series C |
| (in millions)
Balance as of beginning of period | $ | 67 |  |  | $ | 165 |  |  | $ | (124) |
VE territory covered losses(1) | — |  |  | — |  |  | (28) |
Recovery through conversion rate adjustments(2) | (60) |  |  | (49) |  |  | 108 |
Balance as of end of period | $ | 7 |  |  | $ | 116 |  |  | $ | (44) |
| Six Months Ended March 31, 2025
| Preferred Stock |  | Right to Recover for Covered Losses
| Series B |  | Series C |
| (in millions)
Balance as of beginning of period | $ | 104 |  |  | $ | 387 |  |  | $ | (104) |
VE territory covered losses(1) | — |  |  | — |  |  | (24) |
Recovery through conversion rate adjustments | (5) |  |  | (3) |  |  | 8 |
Balance as of end of period | $ | 99 |  |  | $ | 384 |  |  | $ | (120) |
(1)VE territory covered losses reflect litigation provision for settlements with merchants and additional legal costs. See Note 15—Legal Matters. (2)Adjustments to right to recover for covered losses for the conversion rate adjustments differ from the actual recovered amounts due to differences in foreign exchange rates between the time the losses were incurred and the subsequent recovery through the conversion rate adjustments.
Schedule of Preferred Stock As-Converted Value and Book Value | The following table presents the as-converted value of the preferred stock available to recover VE territory covered losses compared to the book value of preferred stock recorded within the Company’s consolidated balance sheets:
| March 31, 2026 |  | September 30, 2025
| As-converted Value(1),(2) |  | Book Value |  | As-converted Value(1),(3) |  | Book Value
| (in millions)
Series B preferred stock | $ | 447 |  |  | $ | 7 |  |  | $ | 566 |  |  | $ | 67 |
Series C preferred stock | 684 |  |  | 116 |  |  | 823 |  |  | 165 |
Total | 1,131 |  |  | 123 |  |  | 1,389 |  |  | 232 |
Less: right to recover for covered losses | (44) |  |  | (44) |  |  | (124) |  |  | (124) |
Total recovery for covered losses available | $ | 1,087 |  |  | $ | 79 |  |  | $ | 1,265 |  |  | $ | 108 |
(1)Figures in the table may not recalculate exactly due to rounding. As-converted value is based on unrounded numbers. (2)As of March 31, 2026, the as-converted value of preferred stock is calculated as the product of: (a) 2 million and 3 million shares of the series B and C preferred stock outstanding, respectively; (b) 0.5960 and 0.7170, the class A common stock conversion rate applicable to the series B and C preferred stock outstanding, respectively; and (c) $302.24, Visa’s class A common stock closing stock price. (3)As of September 30, 2025, the as-converted value of preferred stock is calculated as the product of: (a) 2 million and 3 million shares of the series B and C preferred stock outstanding, respectively; (b) 0.6690 and 0.7640, the class A common stock conversion rate applicable to the series B and C preferred stock outstanding, respectively; and (c) $341.38, Visa’s class A common stock closing stock price.

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