{"filing":{"accession_number":"0001720420-26-000024","cik":"0001720420","ticker":"IBEX","company_name":"IBEX Ltd","form":"8-K","filing_date":"2026-09-10","report_date":"2026-09-08","primary_document":"ibex-20260908.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1720420/000172042026000024/ibex-20260908.htm"},"events":[{"id":32694,"run_id":30056,"accession_number":"0001720420-26-000024","anchor_item_number":"1.01","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"summary":"IBEX Ltd amended two credit agreements: Amendment No. 1 to the U.S. Credit Agreement extending maturity to October 22, 2029 with a $25 million secured revolving facility and new fees (0.20% closing fee, 0.30% commitment fee), and Amendment to the UAE Credit Agreement extending maturity to October 22, 2029, adding a $1 million performance bond facility while maintaining $50 million post-shipment seller revolving loan and $50,000 credit card facilities.","company_name":"IBEX Ltd","ticker":"IBEX","filing_date":"2026-09-10","form":"8-K","submitted_at":null,"items":[{"id":35932,"accession_number":"0001720420-26-000024","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"Item 1.01 discloses amendments to two credit agreements: (1) Amendment No. 1 to the U.S. Credit Agreement extending maturity to October 22, 2029 with a $25 million secured revolving facility and new fees (0.20% closing fee, 0.30% commitment fee); and (2) Amendment to the UAE Credit Agreement extending maturity to October 22, 2029, adding a $1 million performance bond facility, and maintaining $50 million post-shipment seller revolving loan and $50,000 credit card facilities. While these are amendments rather than new issuances, they constitute material modifications to direct financial obligations with extended terms and new fee structures. The debt_issuance category encompasses \"entry into or amendment of a credit facility or term loan,\" making this the most appropriate classification.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-10T20:28:48.191687+00:00","company_name":"","ticker":null,"filing_date":""},{"id":35934,"accession_number":"0001720420-26-000024","item_number":"2.03","item_title":"Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant.","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"Item 2.03 incorporates by reference Item 1.01 regarding creation of a direct financial obligation. However, the substantive disclosure in EX-99.1 is IBEX's earnings release for fiscal year 2026, reporting record revenue of $644.1 million (15.4% growth), net income of $46.3 million (25.7% growth), and diluted EPS of $3.13 (32.8% growth), along with fiscal 2027 guidance. The earnings results and forward guidance are the material events disclosed, not a debt issuance or financial obligation. The reference to Item 1.01 appears to be a boilerplate cross-reference that does not reflect the actual substance of the filing.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-10T20:28:48.191687+00:00","company_name":"","ticker":null,"filing_date":""}]},{"id":32695,"run_id":30056,"accession_number":"0001720420-26-000024","anchor_item_number":"2.02","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.98,"summary":"IBEX Ltd issued a press release announcing financial results for its fourth quarter and fiscal year ended June 30, 2026, reporting record revenue of $644.1 million (15.4% YoY growth), net income of $46.3 million (25.7% YoY growth), diluted EPS of $3.13 (32.8% YoY growth), adjusted EBITDA of $82.4 million (14.5% YoY growth), and free cash flow of $31.2 million, along with fiscal 2027 guidance.","company_name":"IBEX Ltd","ticker":"IBEX","filing_date":"2026-09-10","form":"8-K","submitted_at":null,"items":[{"id":35933,"accession_number":"0001720420-26-000024","item_number":"2.02","item_title":"Results of Operations and Financial Condition.","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.98,"reasoning":"IBEX Limited issued a press release on September 10, 2026 announcing financial results for its fourth quarter and fiscal year ended June 30, 2026, attached as Exhibit 99.1. The disclosure presents comprehensive quarterly and full-year results including revenue ($644.1M, +15.4% YoY), net income ($46.3M, +25.7% YoY), diluted EPS ($3.13, +32.8% YoY), adjusted EBITDA ($82.4M, +14.5% YoY), and free cash flow ($31.2M), along with forward guidance for fiscal 2027. This is a standard earnings release disclosure under Item 2.02.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-10T20:28:48.191687+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":35932,"accession_number":"0001720420-26-000024","item_number":"1.01","item_title":"Entry into a Material Definitive Agreement","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"Item 1.01 discloses amendments to two credit agreements: (1) Amendment No. 1 to the U.S. Credit Agreement extending maturity to October 22, 2029 with a $25 million secured revolving facility and new fees (0.20% closing fee, 0.30% commitment fee); and (2) Amendment to the UAE Credit Agreement extending maturity to October 22, 2029, adding a $1 million performance bond facility, and maintaining $50 million post-shipment seller revolving loan and $50,000 credit card facilities. While these are amendments rather than new issuances, they constitute material modifications to direct financial obligations with extended terms and new fee structures. The debt_issuance category encompasses \"entry into or amendment of a credit facility or term loan,\" making this the most appropriate classification.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-10T20:28:48.191687+00:00","company_name":"IBEX Ltd","ticker":"IBEX","filing_date":"2026-09-10"},{"id":35933,"accession_number":"0001720420-26-000024","item_number":"2.02","item_title":"Results of Operations and Financial Condition.","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.98,"reasoning":"IBEX Limited issued a press release on September 10, 2026 announcing financial results for its fourth quarter and fiscal year ended June 30, 2026, attached as Exhibit 99.1. The disclosure presents comprehensive quarterly and full-year results including revenue ($644.1M, +15.4% YoY), net income ($46.3M, +25.7% YoY), diluted EPS ($3.13, +32.8% YoY), adjusted EBITDA ($82.4M, +14.5% YoY), and free cash flow ($31.2M), along with forward guidance for fiscal 2027. This is a standard earnings release disclosure under Item 2.02.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-10T20:28:48.191687+00:00","company_name":"IBEX Ltd","ticker":"IBEX","filing_date":"2026-09-10"},{"id":35934,"accession_number":"0001720420-26-000024","item_number":"2.03","item_title":"Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant.","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"Item 2.03 incorporates by reference Item 1.01 regarding creation of a direct financial obligation. However, the substantive disclosure in EX-99.1 is IBEX's earnings release for fiscal year 2026, reporting record revenue of $644.1 million (15.4% growth), net income of $46.3 million (25.7% growth), and diluted EPS of $3.13 (32.8% growth), along with fiscal 2027 guidance. The earnings results and forward guidance are the material events disclosed, not a debt issuance or financial obligation. The reference to Item 1.01 appears to be a boilerplate cross-reference that does not reflect the actual substance of the filing.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-10T20:28:48.191687+00:00","company_name":"IBEX Ltd","ticker":"IBEX","filing_date":"2026-09-10"}]}