{"filing":{"accession_number":"0001878848-26-000030","cik":"0001878848","ticker":"IREN","company_name":"IREN Ltd","form":"8-K","filing_date":"2026-05-26","report_date":null,"primary_document":"iren-20260519.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1878848/000187884826000030/iren-20260519.htm"},"events":[{"id":9195,"run_id":8068,"accession_number":"0001878848-26-000030","anchor_item_number":"1.01","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.8,"summary":"IREN's subsidiary IE US Hardware entered into a $1.6 billion purchase agreement with Dell for GPUs to support the company's previously announced $3.4 billion managed services AI cloud contract. This material acquisition of assets is strategically important to the execution of a major revenue contract and reflects significant capital deployment.","company_name":"IREN Ltd","ticker":"IREN","filing_date":"2026-05-26","form":"8-K","submitted_at":null,"items":[{"id":1714,"accession_number":"0001878848-26-000030","item_number":"1.01","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.75,"reasoning":"IREN's subsidiary IE US Hardware entered into a $1.6 billion purchase agreement with Dell for GPUs to support the company's previously announced $3.4 billion managed services AI cloud contract. While this is technically a supply/purchase agreement rather than a traditional M\u0026A transaction, the magnitude ($1.6 billion), strategic importance to a major revenue contract, and Item 1.01 disclosure indicate material acquisition of assets/services that would affect investor assessment of the company's capital deployment and contract execution capability.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-27T02:38:31.062724+00:00","company_name":"","ticker":null,"filing_date":""},{"id":1715,"accession_number":"0001878848-26-000030","item_number":"7.01","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.85,"reasoning":"The filing discloses a \"Dell Purchase Agreement\" announced via press release on May 26, 2026. While the Item 7.01 disclosure itself is furnished (not filed), the substance indicates a material acquisition or purchase transaction. The reference to a named counterparty (Dell) and the formal \"Purchase Agreement\" language suggests a significant M\u0026A activity that would materially affect the registrant's business and financial position.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-27T02:38:31.062724+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":1714,"accession_number":"0001878848-26-000030","item_number":"1.01","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.75,"reasoning":"IREN's subsidiary IE US Hardware entered into a $1.6 billion purchase agreement with Dell for GPUs to support the company's previously announced $3.4 billion managed services AI cloud contract. While this is technically a supply/purchase agreement rather than a traditional M\u0026A transaction, the magnitude ($1.6 billion), strategic importance to a major revenue contract, and Item 1.01 disclosure indicate material acquisition of assets/services that would affect investor assessment of the company's capital deployment and contract execution capability.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-27T02:38:31.062724+00:00","company_name":"IREN Ltd","ticker":"IREN","filing_date":"2026-05-26"},{"id":1715,"accession_number":"0001878848-26-000030","item_number":"7.01","item_title":null,"event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.85,"reasoning":"The filing discloses a \"Dell Purchase Agreement\" announced via press release on May 26, 2026. While the Item 7.01 disclosure itself is furnished (not filed), the substance indicates a material acquisition or purchase transaction. The reference to a named counterparty (Dell) and the formal \"Purchase Agreement\" language suggests a significant M\u0026A activity that would materially affect the registrant's business and financial position.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-27T02:38:31.062724+00:00","company_name":"IREN Ltd","ticker":"IREN","filing_date":"2026-05-26"}]}