Company: DLO
Filing Date: 2025-04-24
Form Type: 20-F
Source: 0000950170-25-058197
Chunk: 117

Company: dLocal Ltd
Filing Date: 2025-04-24
Form: 20-F
Item: Item 16K
Chunk 117
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* Filed herewith.

SIGNATURES

The registrant hereby certifies that it meets all of the requirements for filing on Form 20-F and that it has duly caused and authorized the undersigned to sign this annual report on its behalf.

                            DLocal Limited                               
  Date: April 24, 2025      By:                 /s/ Mark Ortiz           
                                                Mark Ortiz               
                                                Chief Financial Officer  

INDEX TO CONSOLIDATED FINANCIAL STATEMENTS

                                                                                                                 Page  
  Audited Consolidated Financial Statements— DLocal Limited                                                            
  Report of Independent Registered Public Accounting Firm (PCAOB ID 1349)                                        F-2   
  Consolidated Statements of Comprehensive Income for the years ended December 31, 2024, 2023 and 2022           F- 5  
  Consolidated Statements of Financial Position at December 31, 2024 and 2023                                    F- 6  
  Consolidated Statements of Changes in Equity for the years ended December 31, 2024, 2023 and 2022              F- 7  
  Consolidated Statements of Cash Flows for the years ended December 31, 2024, 2023 and 2022                     F- 8  
  Notes to Consolidated Financial Statements as of and for the years ended December 31, 2024, 2023 and 2022      F- 9  

F-1

Report of Ind ependent Registered Public Accounting Firm

To the Board of Directors and Shareholders of DLocal Limited

Opinions on the Financial Statements and Internal Control over Financial Reporting
We have audited the accompanying consolidated statements of financial position of DLocal Limited and its subsidiaries (the “ Company”) as of December 31, 2024 and 2023, and the related consolidated statements of income and comprehensive income, changes in equity and cash flows for each of the three years in the period ended December 31, 2024, including the related notes (collectively referred to as the “consolidated financial statements”). We also have audited the Company's internal control over financial reporting as of December 31, 2024, based on criteria established in Internal Control - Integrated Framework(2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the financial position of the Company as of December 31,