{"filing":{"accession_number":"0001140361-26-023427","cik":"0001878848","ticker":"IREN","company_name":"IREN Ltd","form":"8-K","filing_date":"2026-06-01","report_date":null,"primary_document":"ef20075181_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1878848/000114036126023427/ef20075181_8k.htm"},"events":[{"id":7740,"run_id":6801,"accession_number":"0001140361-26-023427","anchor_item_number":"1.01","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.85,"summary":"IREN Ltd's subsidiary Hardware 3 entered into approximately $3.6 billion in financing agreements (a $1.5 billion delayed draw term loan and $2.1 billion in senior notes) dated May 29, 2026, to fund the acquisition of GPU infrastructure and support a long-term Microsoft Contract for dedicated GPU services.","company_name":"IREN Ltd","ticker":"IREN","filing_date":"2026-06-01","form":"8-K","submitted_at":null,"items":[{"id":3058,"accession_number":"0001140361-26-023427","item_number":"1.01","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.92,"reasoning":"IREN Ltd's subsidiary Hardware 3 entered into approximately $3.6 billion in financing agreements (a $1.5 billion delayed draw term loan and $2.1 billion in senior notes) dated May 29, 2026, to fund the acquisition of GPU infrastructure and support the Microsoft Contract for dedicated GPU services. While technically a financing arrangement, the disclosure centers on the entry into material definitive agreements that fund a significant capital acquisition and long-term service commitment, which constitutes material acquisition activity under Item 1.01.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-02T02:18:08.115667+00:00","company_name":"","ticker":null,"filing_date":""},{"id":3059,"accession_number":"0001140361-26-023427","item_number":"2.03","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.72,"reasoning":"Item 2.03 discloses creation of a direct financial obligation, and the section explicitly incorporates Item 1.01 by reference. Item 1.01 typically covers material acquisitions, dispositions, or changes of control. The cross-reference structure indicates a material transaction with financial obligations, most likely M\u0026A activity. Without the full Item 1.01 text, ma_activity is the most probable classification given the Item 2.03 context and incorporation language.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-02T02:18:08.115667+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":3058,"accession_number":"0001140361-26-023427","item_number":"1.01","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.92,"reasoning":"IREN Ltd's subsidiary Hardware 3 entered into approximately $3.6 billion in financing agreements (a $1.5 billion delayed draw term loan and $2.1 billion in senior notes) dated May 29, 2026, to fund the acquisition of GPU infrastructure and support the Microsoft Contract for dedicated GPU services. While technically a financing arrangement, the disclosure centers on the entry into material definitive agreements that fund a significant capital acquisition and long-term service commitment, which constitutes material acquisition activity under Item 1.01.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-02T02:18:08.115667+00:00","company_name":"IREN Ltd","ticker":"IREN","filing_date":"2026-06-01"},{"id":3059,"accession_number":"0001140361-26-023427","item_number":"2.03","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.72,"reasoning":"Item 2.03 discloses creation of a direct financial obligation, and the section explicitly incorporates Item 1.01 by reference. Item 1.01 typically covers material acquisitions, dispositions, or changes of control. The cross-reference structure indicates a material transaction with financial obligations, most likely M\u0026A activity. Without the full Item 1.01 text, ma_activity is the most probable classification given the Item 2.03 context and incorporation language.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-02T02:18:08.115667+00:00","company_name":"IREN Ltd","ticker":"IREN","filing_date":"2026-06-01"}]}