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INDEXSM FUND WILSHIRE INCOME OPPORTUNITIES FUND WILSHIRE INTERNATIONAL EQUITY FUND  \nSemi-Annual Financial Statements and Additional Information  \nJune 30, 2026 (Unaudited)  \n[http://advisor.wilshire.com](http://advisor.wilshire.com)  \nPage  \nSchedules of Investments  \nLarge Company Growth Portfolio ......................................................... 1  \nLarge Company Value Portfolio ........................................................... 13  \nSmall Company Growth Portfolio ......................................................... 26  \nSmall Company Value Portfolio ........................................................... 31  \nWilshire 5000 IndexSM Fund ............................................................. 39  \nWilshire Income Opportunities Fund ....................................................... 59  \nWilshire International Equity Fund ........................................................ 119  \nStatements of Assets and Liabilities .......................................................... 139  \nStatements of Operations .................................................................. 143  \nStatements of Changes in Net Assets ......................................................... 146  \nFinancial Highlights ...................................................................... 150  \nNotes to Financial Statements .............................................................. 164  \nAdditional Information ................................................................... 191  \nBoard Approval of Subadvisory Agreements .................................................. 192  \nCOMMON STOCKS-80.4% Communication Services-12.3%  \nAlphabet, Inc. -Class A . . . . . . . . . . . .  \nAlphabet, Inc. -Class C . . . . . . . . . . . . Meta Platforms, Inc. -Class A . . . . . . . . Netflix, Inc.(a) . . . . . . . . . . . . . . . . . . Nexstar Media Group, Inc. . . . . . . . . . . NIQ Global Intelligence PLC(a) . . . . . . . Reddit, Inc. -Class A(a) . . . . . . . . . . . . Roku, Inc.(a) . . . . . . . . . . . . . . . . . . . Space Exploration Technologies Corp. -  \nClass A(a)(b) . . . . . . . . . . . . . . . . . . Spotify Technology SA(a) . . . . . . . . . . .  \nConsumer Discretionary-8.2%  \n[Amazon.com](Amazon.com), Inc.(a) . . . . . . . . . . . . . . Booking Holdings, Inc. . . . . . . . . . . . . Carnival Corp. Ltd. . . . . . . . . . . . . . . . Cava Group, Inc.(a) . . . . . . . . . . . . . . . Chipotle Mexican Grill, Inc.(a) . . . . . . . . Expedia Group, Inc. . . . . . . . . . . . . . . . Ferrari NV(b) . . . . . . . . . . . . . . . . . . .  \nGarmin Ltd  \nH&R Block, Inc. . . . . . . . . . . . . . . . . . Home Depot, Inc. . . . . . . . . . . . . . . . . MercadoLibre, Inc.(a) . . . . . . . . . . . . . . Murphy USA, Inc. . . . . . . . . . . . . . . . . Novo Nordisk A/S-ADR . . . . . . . . . . .  \nRalph Lauren Corp. . . . . . . . . . . . . . . . Ross Stores, Inc. . . . . . . . . . . . . . . . . . Sea Ltd. -ADR(a) . . . . . . . . . . . . . . . . SharkNinja, Inc.(a) . . . . . . . . . . . . . . . . Tesla, Inc.(a) . . . . . . . . . . . . . . . . . . . . Texas Roadhouse, Inc. . . . . . . . . . . . . . TJX Cos., Inc. . . . . . . . . . . . . . . . . . .  \nConsumer Staples-1.2%  \nCelsius Holdings, Inc.(a) . . . . . . . . . . . . Costco Wholesale Corp. . . . . . . . . . . . . Estee Lauder Cos., Inc. -Class A . . . . . . Monster Beverage Corp.(a) . . . . . . . . . .  \nEnergy-0.5%  \nHF Sinclair Corp. . . . . . . . . . . . . . . . . Phillips 66 . . . . . . . . . . . . . . . . . . . . . TechnipFMC PLC . . . . . . . . . . . . . . . .  \nFinancials-3.7%  \nAlly Financial, Inc. . . . . . . . . . . . . . . . Bank of America Corp. . . . . . . . . . . . . . Cboe Global Markets, Inc. . . . . . . . . . . Chime Financial, Inc. -Class A(a) . . . . . .  \nShares  \nValue  \n10,071 $ 3,","cbCaipqJGOM64SOC","https://ap.wps.com/l/cbCaipqJGOM64SOC","pdf",1156502,194,"English","# Schedules of Investments\n## Large Company Growth Portfolio\n## Large Company Value Portfolio\n## Small Company Growth Portfolio\n## Small Company Value Portfolio\n## Wilshire 5000 IndexSM Fund\n## Wilshire Income Opportunities Fund\n## Wilshire International Equity Fund\n# Statements and Disclosures\n## Statements of Assets and Liabilities\n## Statements of Operations\n## Statements of Changes in Net Assets\n## Financial Highlights\n## Notes to Financial Statements\n## Additional Information\n## Board Approval of Subadvisory Agreements","[{\"question\":\"What reporting period does the semi-annual package cover?\",\"answer\":\"The statements are for June 30, 2026 and are labeled as unaudited.\"},{\"question\":\"Which investment schedules are included?\",\"answer\":\"The document includes schedules of investments for large company growth and value, small company growth and value, and several named funds including the Wilshire 5000 IndexSM Fund, Wilshire Income Opportunities Fund, and Wilshire International Equity Fund.\"},{\"question\":\"What financial statement types are provided besides investment schedules?\",\"answer\":\"It includes statements of assets and liabilities, statements of operations, statements of changes in net assets, and financial highlights, supported by notes and additional information.\"}]","Wilshire Mutual Funds - Semi-Annual Financial Statements and Additional Information - June 30, 2026 (Unaudited) | PDF",1789833072,68]