Company: DLO
Filing Date: 2025-04-24
Form Type: 20-F
Source: 0000950170-25-058197
Chunk: 1

Company: dLocal Ltd
Filing Date: 2025-04-24
Form: 20-F
Item: Item 17
Chunk 1
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           I. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections   174
           J. Insider Trading Policies                                                 
           K. Cybersecurity                                                            
PART III                                                                               
ITEM 17.   FINANCIAL STATEMENTS                                                        
ITEM 18.   FINANCIAL STATEMENTS                                                     176
ITEM 19.   EXHIBITS                                                                 176
PRESENTATION OF FINANCIAL AND OTHER INFORMATION

In this annual report, references to “dLocal”, “we”, “our”, “us” or the “Company” means DLocal Limited and its consolidated subsidiaries, unless the context otherwise requires, or where we make clear that such term refers only to DLocal Limited and not to its subsidiaries.
All references to “U.S. dollars,” “dollars,” “US$” or “$” are to the U.S. dollar. All references to “IFRS” are to IFRS Accounting Standards, as issued by the International Accounting Standards Board, or the “IASB”.
Financial Statements
Unless otherwise noted, the consolidated financial information presented in this annual report as of December 31, 2024, and 2023 and for the years ended December 31, 2024, 2023, and 2022, relates to us and is derived from our audited consolidated financial statements as of December 31, 2024, and 2023, and for the years ended December 31, 2024, 2023, and 2022, which we refer to as our “Audited Consolidated Financial Statements”.
We prepare our Audited Consolidated Financial Statements in accordance with IFRS Accounting Standards, as issued by the IASB. We have applied all IFRS Accounting Standards issued by the IASB effective at the time of preparing our Audited Consolidated Financial Statements. Our Audited Consolidated Financial Statements have been audited by Price Waterhouse & Co. S.R.L., a member firm of the PricewaterhouseCoopers global network, an independent registered public accounting firm, whose report dated April 24, 2025, is also included in this annual report.
This financial information should be read in conjunction with “Item 5. Operating and Financial Review and Prospects” and our consolidated financial statements, including the notes thereto, included elsewhere in this annual report.
Our Audited Consolidated Financial Statements are presented in U.S. dollars which is the functional currency of DLocal Limited. Our fiscal year ends on December