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700 Saint—Antoine Street East，300室蒙特雷亚尔, 魁北克, 加拿大H 2Y 1A6 (514)907-1801 (注册人主要执行办公室的地址和电话号码) 企业服务公司小瀑布大道251号威尔明顿，纽卡斯尔县，德19808-1674 (302)636-5400 (在美国服务的代理商的名称、地址(包括邮政编码)和电话号码(包括区号))

用复选标记表示注册人(1)是否在过去12个月内(或注册人被要求提交该等报告的较短期限内)提交了交易所法案第(13)或15(D)节要求提交的所有报告，以及(2)注册人在过去90天内是否符合此类提交要求。

通过勾选标记确认注册人是否在过去12个月内（或注册人需要提交此类文件的较短期限内）以电子方式提交了根据法规S-T（本章第232.405条）第405条要求提交的所有交互式数据文件。

如果一家根据美国公认会计原则编制财务报表的新兴成长型公司，用复选标记表示注册人是否已选择不使用延长的过渡期来遵守†根据交易法第13(A)节提供的任何新的或修订的财务会计准则。☐

用复选标记表示注册人是否提交了一份报告，证明其管理层根据《萨班斯-奥克斯利法案》(《美国联邦法典》第15编，第7262(B)节)第404(B)条对其财务报告的内部控制的有效性进行了评估，该评估是由编制或发布其审计报告的注册会计师事务所进行的。☒

本年度报告表为Lightspeed Commerce Inc.（"光速", "我们", "我们的"，"公司"或"注册人”）截至2024年3月31日的年度（截至2024年3月31日），向美国证券交易委员会（“选委会”），修改并取代所有先前根据1934年美国证券交易法（经修订，《交易所法案》”）在本申请日期之后，根据根据1933年美国证券法（经修订，证券法”），以引用方式纳入本年报表格40—F（或任何作为本年报表格40—F的附件存档的文件）。

Lightspeed已在本年度报告表格40—F和文件作为附件提交，并不时作出前瞻性声明，根据1995年美国私人证券诉讼改革法，证券法第27A节，和交易法第21E节的规定，以及适用的加拿大证券立法所指的前瞻性信息。

前瞻性陈述代表公司截至本年度报告40-F表格之日的观点。该公司预计，随后发生的事件和发展可能会导致这些观点发生变化。然而，虽然公司可能会选择在未来某个时候更新这些前瞻性陈述，但公司目前没有这样做的打算，除非适用法律要求这样做。因此，这些前瞻性陈述并不代表公司在本年度报告(Form 40-F)日期以外的任何日期的观点。

请参阅Lightspeed截至2024年3月31日的年度信息表，作为附件99.1附在本40-F表格年度报告中，标题为“前瞻性信息”，以及Lightspeed管理层截至2024年3月31日的年度讨论和分析，作为附件99.2附在本40-F表格年度报告中（“光速2024 MD & A”），在“前瞻性信息”标题下，讨论前瞻性陈述。

根据美国采用的多司法管辖区披露制度，本公司获准根据加拿大披露要求（与美国不同）编制本报告。本公司根据国际会计准则理事会颁布的国际财务报告准则（“国际财务报告准则”）编制合并财务报表，并以表格40—F的形式提交本年度报告的附件99. 3提交。国际财务报告准则”），与美国公司的财务报表不可比较。

A. 信息披露控制和程序的评估事由.披露控制和程序（见《交易法》第13a—15（e）条和第15d—15（e）条）旨在提供合理保证，欧盟委员会及时记录、处理、总结和报告。披露控制和程序旨在确保公司在该等报告中要求披露的信息得以累积并传达给公司管理层，以确保及时就所要求的披露作出决定。管理层定期审查披露控制措施和程序；然而，由于控制制度在防止或发现因错误或欺诈而造成的所有错报方面存在固有的局限性，这些措施和程序无法提供绝对的保证。首席执行官（“首席执行官”）及首席财务官（“首席财务官”）与管理层一起评估并得出结论，公司截至2024年3月31日的披露控制和程序有效。

B. 管理层关于财务报告内部控制的年度报告. 本公司管理层在首席执行官及首席财务官的监督下，负责就财务报告建立及维持充足的内部监控。对财务报告的内部控制旨在合理保证财务报告的可靠性，并根据国际会计准则理事会颁布的国际财务报告准则为外部目的编制财务报表。管理层（包括首席执行官和首席财务官）已根据特雷德韦委员会赞助组织委员会发布的《内部控制—综合框架（2013）》评估了公司财务报告内部控制的有效性（“内部控制—综合框架”）。COSO").根据这一评估，包括首席执行官和首席财务官在内的管理层确定，公司对财务报告的内部控制于2024年3月31日有效。见《管理层关于财务报告内部控制的年度报告》，h随附Lightspeed截至2024年3月31日和2023年3月31日以及截至该日止年度的经审计综合财务报表（“光速2024年财务报表”），作为本年度报告的附件99.3以表格40—F提交。

C. 独立注册会计师事务所的证明报告.公司内部控制的有效性截至2024年3月31日的财务报告已由普华永道会计师事务所（PCAOB ID No. 271）是一家独立注册会计师事务所，正如他们在Lightspeed 2024 Fina的报告中所述本发明的专利申请公开，并且通过引用并入本文。

D. 财务报告内部控制的变化.首席执行官和首席财务官已评估或在其监督下促使评估截至2024年3月31日止期间其财务报告内部控制是否发生重大影响或合理可能重大影响公司财务报告内部控制的变化。通过他们的评估没有发现此类变化。

E. 控制和程序的局限性。管理层（包括首席执行官和首席财务官）认为，任何披露控制和程序或财务报告的内部控制，无论构思和运作如何完善，只能提供合理而非绝对的保证，以达到控制系统的目标。此外，控制系统的设计必须反映资源限制的事实，而且必须考虑控制的效益与控制成本的关系。由于所有监控系统的固有局限性，他们不能绝对保证公司内部的所有监控问题和欺诈事件（如有）已被预防或发现。这些固有的局限性包括决策过程中的判断可能是错误的，以及由于简单的错误或错误而导致的崩溃。此外，某些人的个人行为、两个或多个人的勾结、或未经授权推翻控制，都可以规避控制。任何控制系统的设计也部分基于对未来事件可能性的某些假设，无法保证任何设计在所有潜在未来条件下都能成功实现其既定目标。因此，由于成本效益高的控制制度固有的局限性，可能会发生因错误或欺诈而导致的错报，而未被发现。

公司董事会（“冲浪板”）设有独立指定的常设审计委员会（“审计委员会"）根据《交易法》第3（a）（58）（A）条设立并满足《交易法》规则10A—3的要求。公司的审计委员会由三名董事组成，公司董事会认为，所有董事都是独立的（根据交易法第10A—3条和纽约证券交易所的规则确定），并具有财务知识。

本公司董事会已确定其审计委员会至少有一名审计委员会财务专家在其审计委员会任职。董事会已确定Paul McFeeters是审计委员会财务专家，并在适用的委员会法规和纽约证券交易所上市标准的含义内具有独立性。纽交所").

证监会已表示，委任某人为审计委员会财务专家，并不会使该人在任何目的上成为“专家”，亦不会对该人施加任何职责、义务或法律责任，而该等责任、义务或法律责任，在没有该项指定的情况下，会较该人作为审计委员会及董事会成员的职责、义务或法律责任为大，亦不影响审计委员会或董事会任何其他成员的职责、义务或法律责任。

董事会通过了一项书面的行为和道德守则(“代码”），该公司及本公司所有高级职员及雇员，包括本公司的主要行政人员、主要财务人员、主要会计人员及控权人或履行类似职能的人士，均须遵守该条。经修订的守则载于本公司网站www.example.com。除守则外，尽管本年报或以引用方式并入本年报或作为附件的文件中提及本公司网站或其他网站，本公司网站或任何其他网站所载的任何信息均不得以引用方式并入本年报或作为附件的文件中。

普华永道会计师事务所（PricewaterhouseCoopers LLP）在截至2024年3月31日的财年内担任公司的独立注册会计师事务所。普华永道会计师事务所就过去两个财年内提供的服务按服务类别向公司收取的总金额（审计费、审计相关费用、税费和所有其他费用），请参阅我们的AIF中的“外部审计师服务费”部分（该部分通过引用纳入本文）。

《纽约证券交易所上市公司手册》一般要求上市公司的章程规定公司普通股持有人会议的法定人数，该法定人数应足以确保代表投票。作为一家外国私人发行人，我们选择遵守加拿大法律允许的做法，以取代纽约证券交易所的这一要求。本公司的章程规定，至少25%有权于大会上投票的股份持有人（亲身出席或由受委代表代表）以及至少两名有权于大会上投票的人士（亲身出席或由受委代表）构成法定人数。

除上文所述外，我们遵守一般适用于在纽约证券交易所上市的美国国内公司的规则。我们未来可能会决定对纽约证交所的其他上市要求使用其他外国私人发行人的豁免。按照我们本国的治理做法，而不是适用于在纽约证券交易所上市的公司的要求，提供的保护可能比适用于美国国内发行人的纽约证券交易所上市要求给予投资者的保护要小。

登记人承诺亲自或通过电话让代表对委员会工作人员提出的询问作出答复，并在委员会工作人员提出要求时迅速提供以下方面的资料：根据表格40-F登记的证券；产生提交表格40-F年度报告义务的证券；或上述证券的交易。


展品编号			描述
97.1			退还政策
99.1			截至2024年3月31日的年度信息表
99.2			截至2024年3月31日止年度管理层讨论与分析
99.3			截至2024年3月31日止年度的经审计合并财务报表
99.4			根据2002年《萨班斯-奥克斯利法案》第302条，规则13a-14(A)或规则15d-14(A)要求的首席执行官和首席财务官的证明
99.5			根据2002年《萨班斯-奥克斯利法案》第906条制定的《美国法典》第18编第1350条对首席执行官和首席财务官的证明
99.6			同意的人普华永道会计师事务所
101			交互式数据文件(格式为内联XBRL)
104			封面交互数据文件(格式为内联XBRL，包含在附件101中)

本年度报告表格40-F的附件99.1、99.2和99.3通过引用纳入注册人表格F-10的注册声明中，该声明最初于2023年5月19日提交给美国证券交易委员会（文件编号333-272083），注册人表格S-8的注册声明，最初于9月30日向美国证券交易委员会提交，2020年（文件号333-249175），以及注册人表格S-8的登记声明，该声明最初于2020年12月4日提交给美国证券交易委员会（文件号333-251139）（统称为“注册声明“)。通过引用将附件99.6并入《登记声明》作为附件。


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丹·米卡，Esq.
光速商业公司。
圣安托万街东700号
300套房
蒙特雷亚尔，魁北克，加拿大
H 2Y 1A6
(514) 907-1801



每个班级的标题	交易符号	注册的每个交易所的名称
从属表决权股份	LSPD	纽约证券交易所


☐			根据1934年《证券交易法》第12条所作的登记声明


☒			根据1934年《证券交易法》第13(A)或15(D)条提交的年度报告


☒*年度信息表						☒*经审计的年度财务报表