Company: FCFS
Filing Date: 2025-06-27
Form Type: 11-K
Source: 0000840489-25-000084
Chunk: 6

Company: FirstCash Holdings, Inc.
Filing Date: 2025-06-27
Form: 11-K
Chunk 6
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000, respectively, from forfeited, non-vested amounts. Forfeitures of special discretionary Company contributions, if applicable, are reallocated among all remaining participants.

Tax Status

Effective November 1, 2023, the Plan adopted a Pre-Approved Defined Contribution Plan, which has a favorable opinion letter from the Internal Revenue Service (“IRS”) dated June 30, 2020. This opinion letter states that the form of the prototype plan is acceptable under Section 401 of the Code. The Company may rely on this letter with respect to the qualification of the Plan under Code Section 401(a) with certain limitations. Previously, the Plan restated and adopted a Non-Standardized Pre-Approved Profit Sharing Plan with CODA effective January 1, 2022 that received a favorable opinion letter from the IRS dated June 30, 2020, stating the plan document is qualified under Section 401 of the Code.

Once qualified, the Plan is required to operate in conformity with the Code to maintain its qualification. The Company believes that the Plan is being operated in compliance with the applicable requirements of the Code and, therefore, believes that the Plan was qualified and the related trust was tax-exempt as of the financial statement date.

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#### FIRSTCASH 401(k) PROFIT SHARING PLAN

### NOTES TO FINANCIAL STATEMENTS

#### DECEMBER 31, 2024 AND 2023
Accounting principles generally accepted in the United States of America (“GAAP”) requires management to evaluate tax positions taken by the Plan and recognize a tax liability (or asset) if the Plan has taken an uncertain position that more likely than not would not be sustained upon examination by the IRS. The Plan administrator has analyzed the tax positions taken by the Plan and has concluded that as of December 31, 2024 and 2023, there were no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.

Reclassifications

Certain amounts in prior year comparative presentations have been reclassified in order to conform to the 2024 presentation.

#### 2.

#### SUMMARY OF ACCOUNTING POLICIES
Basis of Accounting

The financial statements are prepared on the accrual basis of accounting in accordance with GAAP.

Valuation of Investments

The Plan’s investments are stated