{"version":"company-facts.v1","source":"https://secwatch.observer","generated_at":"2026-07-21T16:45:12.394116+00:00","company":{"ticker":"IREN","cik":1878848,"company_name":"IREN Ltd"},"pagination":{"limit":100,"returned":21,"next_cursor":null},"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer","counterparties":{"contract_counterparty":[{"display_name":"U.S. Bank Trust Company, National Association","detail":"notes_offering","count":3,"first_seen":"2025-12-08T23:59:59+00:00","last_seen":"2026-05-14T20:06:36+00:00","evidence_fact_ids":[102969,131946,131947]},{"display_name":"Dell Marketing L.P.","detail":"supply","count":2,"first_seen":"2026-03-04T23:59:59+00:00","last_seen":"2026-05-26T21:13:41+00:00","evidence_fact_ids":[30090,86516]},{"display_name":"Collateral Agent","detail":"other","count":1,"first_seen":"2026-06-01T11:06:02+00:00","last_seen":"2026-06-01T11:06:02+00:00","evidence_fact_ids":[82682]},{"display_name":"Dell Canada Inc.","detail":"supply","count":1,"first_seen":"2026-03-04T23:59:59+00:00","last_seen":"2026-03-04T23:59:59+00:00","evidence_fact_ids":[30089]},{"display_name":"Goldman Sachs Bank USA, JPMorgan Chase Bank, N.A., and the lenders party 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obligations","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001140361-26-023427","anchor_url":"https://secwatch.observer/filing/0001140361-26-023427#claim-06fac6bd7a1e2541ed80941c7ccf9f2fcc0ba6df","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1878848/000114036126023427/0001140361-26-023427-index.htm"},{"fact_type":"material_agreement","fact_key":"f70ef46ab2ce0ae7d20dec5b86892b44356ba03b","cik":1878848,"ticker":"IREN","company_name":"IREN Ltd","filed_at":"2026-06-01T11:06:02+00:00","payload":{"action":"entry","agreement_name":"Common Terms Agreement","agreement_type":"notes_offering","counterparty":"Hardware 3, the Intercreditor Agent, the Administrative Agent, the Collateral Agent, the Lenders and Purchasers party thereto","effective_date":"2026-05-29","item_codes_triggered":["1.01"],"value_text":null},"claim":"IREN Ltd entered into Common Terms Agreement with Hardware 3, the Intercreditor Agent, the Administrative Agent, the Collateral Agent, the Lenders and Purchasers party thereto (effective 2026-05-29).","evidence_excerpt":"a common terms agreement (the “Common Terms Agreement”) among Hardware 3, the Intercreditor Agent, the Administrative Agent, the Collateral Agent, the Lenders and Purchasers party thereto and each other person that may become party from time to time, which provides terms applicable to both the Credit Agreement and the Note Purchase Agreement","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001140361-26-023427","anchor_url":"https://secwatch.observer/filing/0001140361-26-023427#claim-f70ef46ab2ce0ae7d20dec5b86892b44356ba03b","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1878848/000114036126023427/0001140361-26-023427-index.htm"},{"fact_type":"material_agreement","fact_key":"f04efbc26957ec60bfcebe640ddb7811841db195","cik":1878848,"ticker":"IREN","company_name":"IREN Ltd","filed_at":"2026-06-01T11:06:02+00:00","payload":{"action":"entry","agreement_name":"Note Purchase Agreement","agreement_type":"notes_offering","counterparty":"the purchasers party thereto","effective_date":"2026-05-29","item_codes_triggered":["1.01"],"value_text":"$2.1 billion"},"claim":"IREN Ltd entered into Note Purchase Agreement with the purchasers party thereto valued at $2.1 billion (effective 2026-05-29).","evidence_excerpt":"$2.1 billion aggregate principal amount of Hardware 3’s 5.96% senior notes due December 31, 2031 (the “Notes”) pursuant to a note purchase agreement (the “Note Purchase Agreement”) among Hardware 3, as issuer (in such capacity, the “Issuer”), CSC Delaware Trust Company, as intercreditor agent (in such capacity, the “Intercreditor Agent”), collateral agent (in such capacity, the “Collateral Agent”) and note agent, and the purchasers party thereto (the “Purchasers”)","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001140361-26-023427","anchor_url":"https://secwatch.observer/filing/0001140361-26-023427#claim-f04efbc26957ec60bfcebe640ddb7811841db195","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1878848/000114036126023427/0001140361-26-023427-index.htm"},{"fact_type":"material_agreement","fact_key":"c7f21eaf66c26d90ce78364283e4332e516def33","cik":1878848,"ticker":"IREN","company_name":"IREN Ltd","filed_at":"2026-06-01T11:06:02+00:00","payload":{"action":"entry","agreement_name":"Credit Agreement","agreement_type":"credit_facility","counterparty":"Goldman Sachs Bank USA, JPMorgan Chase Bank, N.A., and the lenders party thereto","effective_date":"2026-05-29","item_codes_triggered":["1.01"],"value_text":"approximately $1.5 billion"},"claim":"IREN Ltd entered into Credit Agreement with Goldman Sachs Bank USA, JPMorgan Chase Bank, N.A., and the lenders party thereto valued at approximately $1.5 billion (effective 2026-05-29).","evidence_excerpt":"an approximately $1.5 billion delayed draw term loan facility (the “DDTL”) pursuant to a credit agreement (the “Credit Agreement”) among Hardware 3, as borrower (in such capacity, the “Borrower”), CSC Delaware Trust Company, as administrative agent (in such capacity, the “Administrative Agent”), Goldman Sachs Bank USA and JPMorgan Chase Bank, N.A., as joint lead arrangers and joint bookrunners, and the lenders party thereto (the “Lenders”)","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001140361-26-023427","anchor_url":"https://secwatch.observer/filing/0001140361-26-023427#claim-c7f21eaf66c26d90ce78364283e4332e516def33","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1878848/000114036126023427/0001140361-26-023427-index.htm"},{"fact_type":"material_agreement","fact_key":"c6a1dad273c2f0fbf34dc42216bf42e579367e9f","cik":1878848,"ticker":"IREN","company_name":"IREN Ltd","filed_at":"2026-05-26T21:13:41+00:00","payload":{"action":"entry","agreement_name":"Dell Purchase Agreement","agreement_type":"supply","counterparty":"Dell Marketing L.P.","effective_date":"2026-05-19","item_codes_triggered":["1.01"],"value_text":"approximately $1.6 billion"},"claim":"IREN Ltd entered into Dell Purchase Agreement with Dell Marketing L.P. valued at approximately $1.6 billion (effective 2026-05-19).","evidence_excerpt":"On May 19, 2026, IE US Hardware 4 Inc. (“IE US Hardware”), a wholly owned subsidiary of IREN Limited (the “Company”), and Dell Marketing L.P. (“Dell”) entered into purchase documentation (the “Dell Purchase Agreement”) pursuant to which Dell will supply to IE US Hardware GPUs and ancillary products and services (“GPUs”) for an aggregate purchase price of approximately $1.6 billion","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001878848-26-000030","anchor_url":"https://secwatch.observer/filing/0001878848-26-000030#claim-c6a1dad273c2f0fbf34dc42216bf42e579367e9f","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1878848/000187884826000030/0001878848-26-000030-index.htm"},{"fact_type":"material_agreement","fact_key":"2815854d2ce0f3aaa564cde10bb02f7b705ea72d","cik":1878848,"ticker":"IREN","company_name":"IREN Ltd","filed_at":"2026-05-14T20:06:36+00:00","payload":{"action":"entry","agreement_name":"Indenture","agreement_type":"notes_offering","counterparty":"U.S. Bank Trust Company, National Association","effective_date":"2026-05-14","item_codes_triggered":["1.01"],"value_text":"$3.0 billion principal amount"},"claim":"IREN Ltd entered into Indenture with U.S. Bank Trust Company, National Association valued at $3.0 billion principal amount (effective 2026-05-14).","evidence_excerpt":"On May 14, 2026 (the “Closing Date”) , IREN Limited (the “Company”) issued $3.0 billion principal amount of its 1.00% Convertible Senior Notes due 2033 (the “Convertible Notes”). The Convertible Notes were issued pursuant to, and are governed by, an indenture (the “Indenture”), dated as of the Closing Date , between the Company and U.S. Bank Trust Company, National Association, as trustee (the “Trustee”).","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001140361-26-021285","anchor_url":"https://secwatch.observer/filing/0001140361-26-021285#claim-2815854d2ce0f3aaa564cde10bb02f7b705ea72d","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1878848/000114036126021285/0001140361-26-021285-index.htm"},{"fact_type":"debt_financing","fact_key":"acc89f47fb4397946b984fd2ffe554a5443412cf","cik":1878848,"ticker":"IREN","company_name":"IREN Ltd","filed_at":"2026-05-14T20:06:36+00:00","payload":{"counterparty":"U.S. Bank Trust Company, National Association, as trustee","effective_date":"2026-05-14","event":"incurrence","instrument_type":"convertible_notes","interest_rate_text":"1.00% per annum","item_codes_triggered":["2.03"],"maturity_text":"December 1, 2033","principal_text":"$3.0 billion principal amount"},"claim":"IREN Ltd incurred convertible notes of $3.0 billion principal amount with U.S. Bank Trust Company, National Association, as trustee at 1.00% per annum maturing December 1, 2033.","evidence_excerpt":"On May 14, 2026 (the “Closing Date”), IREN Limited (the “Company”) issued $3.0 billion principal amount of its 1.00% Convertible Senior Notes due 2033 (the “Convertible Notes”).","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001140361-26-021285","anchor_url":"https://secwatch.observer/filing/0001140361-26-021285#claim-acc89f47fb4397946b984fd2ffe554a5443412cf","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1878848/000114036126021285/0001140361-26-021285-index.htm"},{"fact_type":"earnings_release","fact_key":"048ddd82a0d5377d3433a95e99f4949294d04b87","cik":1878848,"ticker":"IREN","company_name":"IREN Ltd","filed_at":"2026-05-11T23:59:59+00:00","payload":{"eps_text":null,"guidance_signal":"none","item_codes_triggered":["2.02"],"net_income_text":null,"period_text":"the three months ended March 31, 2026","report_date":"2026-05-07","result_type":"reported_results","revenue_text":null},"claim":"IREN Ltd reported financial results for the three months ended March 31, 2026.","evidence_excerpt":"On May 7, 2026, IREN Limited (the “Company”) conducted a conference call to discuss its financial results for the three months ended March 31, 2026.","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001878848-26-000028","anchor_url":"https://secwatch.observer/filing/0001878848-26-000028#claim-048ddd82a0d5377d3433a95e99f4949294d04b87","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1878848/000187884826000028/0001878848-26-000028-index.htm"},{"fact_type":"earnings_release","fact_key":"a7ed215e81898aa37010ad2b37a839b6e012f2f1","cik":1878848,"ticker":"IREN","company_name":"IREN Ltd","filed_at":"2026-05-08T23:59:59+00:00","payload":{"eps_text":null,"guidance_signal":"none","item_codes_triggered":["2.02"],"net_income_text":"$(247.8)m","period_text":"three months ended Mar 31, 2026","report_date":"2026-05-07","result_type":"reported_results","revenue_text":null},"claim":"IREN Ltd reported three months ended Mar 31, 2026 results: net income $(247.8)m.","evidence_excerpt":"• Results reflected continued progress in the transition from Bitcoin mining to AI Cloud o Total revenue decreased to $144.8m (vs. Q2 FY26 $184.7m) o Net income (loss) of $(247.8)m (vs. Q2 FY26 $(155.4)m) o Adj. EBITDA decreased to $59.5m (vs. Q2 FY26 $75.3m)5 • Revenues decreased $39.9m, driven by lower average Bitcoin price combined with decommissioning","confidence":0.95,"filing_url":"https://secwatch.observer/filing/0001878848-26-000025","anchor_url":"https://secwatch.observer/filing/0001878848-26-000025#claim-a7ed215e81898aa37010ad2b37a839b6e012f2f1","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1878848/000187884826000025/0001878848-26-000025-index.htm"},{"fact_type":"material_agreement","fact_key":"1d9aaaf3f915d917ad48d31be8b51e347662f365","cik":1878848,"ticker":"IREN","company_name":"IREN Ltd","filed_at":"2026-03-04T23:59:59+00:00","payload":{"action":"entry","agreement_name":"Dell USA Purchase Agreement","agreement_type":"supply","counterparty":"Dell Marketing L.P.","effective_date":"2026-03-04","item_codes_triggered":["1.01"],"value_text":"approximately $1.2 billion"},"claim":"IREN Ltd entered into Dell USA Purchase Agreement with Dell Marketing L.P. valued at approximately $1.2 billion (effective 2026-03-04).","evidence_excerpt":"On March 4, 2026, IE US Hardware 4 Inc. (“IE US Hardware”), an indirect wholly owned subsidiary of the Company, and Dell Marketing L.P. (“Dell USA”) entered into purchase documentation (the “Dell USA Purchase Agreement” and, together with the Dell Canada Purchase Agreement, the “Dell Purchase Agreements”) pursuant to which Dell USA will supply to IE US Hardware GPUs and ancillary products and services, scheduled to be delivered in phases during the second half of 2026, for an aggregate purchase price of approximately $1.2 billion payable in installments within 30 days of each tranche shipping.","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001140361-26-007905","anchor_url":"https://secwatch.observer/filing/0001140361-26-007905#claim-1d9aaaf3f915d917ad48d31be8b51e347662f365","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1878848/000114036126007905/0001140361-26-007905-index.htm"},{"fact_type":"material_agreement","fact_key":"3c99bb278e5ba8ffeb27db13d87adea5d8260f50","cik":1878848,"ticker":"IREN","company_name":"IREN Ltd","filed_at":"2026-03-04T23:59:59+00:00","payload":{"action":"entry","agreement_name":"Dell Canada Purchase Agreement","agreement_type":"supply","counterparty":"Dell Canada Inc.","effective_date":"2026-03-04","item_codes_triggered":["1.01"],"value_text":"approximately $2.3 billion"},"claim":"IREN Ltd entered into Dell Canada Purchase Agreement with Dell Canada Inc. valued at approximately $2.3 billion (effective 2026-03-04).","evidence_excerpt":"On March 4, 2026, IE CA Leasing Ltd. (“IE CA Leasing”), a wholly owned subsidiary of IREN Limited (the “Company”), and Dell Canada Inc. (“Dell Canada”) entered into purchase documentation (the “Dell Canada Purchase Agreement”) pursuant to which Dell Canada will supply to IE CA Leasing GPUs and ancillary products and services, scheduled to be delivered in phases during the second half of 2026, for an aggregate purchase price of approximately $2.3 billion payable in installments within 30 days of each tranche shipping.","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001140361-26-007905","anchor_url":"https://secwatch.observer/filing/0001140361-26-007905#claim-3c99bb278e5ba8ffeb27db13d87adea5d8260f50","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1878848/000114036126007905/0001140361-26-007905-index.htm"},{"fact_type":"material_agreement","fact_key":"c330baf8048320b14620173bcb5f8508af7a2c1c","cik":1878848,"ticker":"IREN","company_name":"IREN Ltd","filed_at":"2025-12-08T23:59:59+00:00","payload":{"action":"entry","agreement_name":"Purchase Agreement","agreement_type":"underwriting","counterparty":"representatives of the initial purchasers","effective_date":"2025-12-08","item_codes_triggered":["1.01"],"value_text":null},"claim":"IREN Ltd entered into Purchase Agreement with representatives of the initial purchasers (effective 2025-12-08).","evidence_excerpt":"Pursuant to the purchase agreement between the Company and the representatives of the initial purchasers of the Notes, the Company granted the initial purchasers an option to purchase, for settlement within a 13-day period beginning on, and including, the date on which the Notes are first issued, up to an additional $150 million aggregate principal amount of the 2032 Notes and up to an additional $150 million aggregate principal amount of the 2033 Notes.","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001140361-25-044888","anchor_url":"https://secwatch.observer/filing/0001140361-25-044888#claim-c330baf8048320b14620173bcb5f8508af7a2c1c","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1878848/000114036125044888/0001140361-25-044888-index.htm"},{"fact_type":"material_agreement","fact_key":"c91c0f8d44288cae0ad8bd0e760cbd3d347953f6","cik":1878848,"ticker":"IREN","company_name":"IREN Ltd","filed_at":"2025-12-08T23:59:59+00:00","payload":{"action":"entry","agreement_name":"2033 Indenture","agreement_type":"notes_offering","counterparty":"U.S. Bank Trust Company, National Association","effective_date":"2025-12-08","item_codes_triggered":["1.01"],"value_text":"$1.15 billion"},"claim":"IREN Ltd entered into 2033 Indenture with U.S. Bank Trust Company, National Association valued at $1.15 billion (effective 2025-12-08).","evidence_excerpt":"The 2033 Notes were issued pursuant to, and are governed by, an indenture (the “2033 Indenture” and, together with the 2032 Indenture, the “Indentures”), dated as of the Closing Date, between the Company and the Trustee.","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001140361-25-044888","anchor_url":"https://secwatch.observer/filing/0001140361-25-044888#claim-c91c0f8d44288cae0ad8bd0e760cbd3d347953f6","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1878848/000114036125044888/0001140361-25-044888-index.htm"},{"fact_type":"material_agreement","fact_key":"d20bb3236d0f9f5df3dfc1097a24b9d654238932","cik":1878848,"ticker":"IREN","company_name":"IREN Ltd","filed_at":"2025-12-08T23:59:59+00:00","payload":{"action":"entry","agreement_name":"2032 Indenture","agreement_type":"notes_offering","counterparty":"U.S. Bank Trust Company, National Association","effective_date":"2025-12-08","item_codes_triggered":["1.01"],"value_text":"$1.15 billion"},"claim":"IREN Ltd entered into 2032 Indenture with U.S. Bank Trust Company, National Association valued at $1.15 billion (effective 2025-12-08).","evidence_excerpt":"The 2032 Notes were issued pursuant to, and are governed by, an indenture (the “2032 Indenture”), dated as of the Closing Date, between the Company and U.S. Bank Trust Company, National Association, as trustee (the “Trustee”).","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001140361-25-044888","anchor_url":"https://secwatch.observer/filing/0001140361-25-044888#claim-d20bb3236d0f9f5df3dfc1097a24b9d654238932","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1878848/000114036125044888/0001140361-25-044888-index.htm"},{"fact_type":"equity_issuance","fact_key":"9d9fdfad2a1e1e0a82e4fbdd958740907949720d","cik":1878848,"ticker":"IREN","company_name":"IREN Ltd","filed_at":"2025-12-08T23:59:59+00:00","payload":{"action":"private_placement","consideration_text":"$1.15 billion for 2032 Notes and $1.15 billion for 2033 Notes","effective_date":"2025-12-08","item_codes_triggered":["3.02"],"purchaser":"qualified institutional buyers","security_type":"convertible_note","shares_text":"27,966,850 ordinary shares maximum upon conversion of 2032 Notes; 27,966,850 ordinary shares maximum upon conversion of 2033 Notes"},"claim":"IREN Ltd issued 27,966,850 ordinary shares maximum upon conversion of 2032 Notes; 27,966,850 ordinary shares maximum upon conversion of 2033 Notes of convertible note to qualified institutional buyers for $1.15 billion for 2032 Notes and $1.15 billion for 2033 Notes.","evidence_excerpt":"financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐ Item 1.01 Entry Into a Material Definitive Agreement Indentures and Notes On December 8, 2025 (the “Closing Date”) , IREN Limited (the “Company”) issued $1.15 billion\n aggregate principal amount of its 0.25% convertible senior notes due 2032 (the “2032 Notes”) and $1.15","confidence":0.95,"filing_url":"https://secwatch.observer/filing/0001140361-25-044888","anchor_url":"https://secwatch.observer/filing/0001140361-25-044888#claim-9d9fdfad2a1e1e0a82e4fbdd958740907949720d","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1878848/000114036125044888/0001140361-25-044888-index.htm"},{"fact_type":"debt_financing","fact_key":"2576f1c29358d69b366d50257c5a7c7c47f6b873","cik":1878848,"ticker":"IREN","company_name":"IREN Ltd","filed_at":"2025-12-08T23:59:59+00:00","payload":{"counterparty":"initial purchasers","effective_date":"2025-12-08","event":"incurrence","instrument_type":"convertible_notes","interest_rate_text":"0.25% per annum for 2032 Notes; 1.00% per annum for 2033 Notes","item_codes_triggered":["2.03"],"maturity_text":"June 1, 2032 for 2032 Notes; June 1, 2033 for 2033 Notes","principal_text":"$1.15 billion and $1.15 billion (plus $150 million and $150 million from full exercise of option)"},"claim":"IREN Ltd incurred convertible notes of $1.15 billion and $1.15 billion (plus $150 million and $150 million from full exercise of option) with initial purchasers at 0.25% per annum for 2032 Notes; 1.00% per annum for 2033 Notes maturing June 1, 2032 for 2032 Notes; June 1, 2033 for 2033 Notes.","evidence_excerpt":"On December 8, 2025 (the “Closing Date”), IREN Limited (the “Company”) issued $1.15 billion aggregate principal amount of its 0.25% convertible senior notes due 2032 (the “2032 Notes”) and $1.15 billion aggregate principal amount of its 1.00% convertible senior notes due 2033 (the “2033 Notes” and, together with the 2032 Notes, the “Notes,” and the offering of such Notes, the “Notes Offering”).","confidence":0.99,"filing_url":"https://secwatch.observer/filing/0001140361-25-044888","anchor_url":"https://secwatch.observer/filing/0001140361-25-044888#claim-2576f1c29358d69b366d50257c5a7c7c47f6b873","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1878848/000114036125044888/0001140361-25-044888-index.htm"},{"fact_type":"auditor_change","fact_key":"2d9192ca452cd4e0d79dfccdfed98281f24435bd","cik":1878848,"ticker":"IREN","company_name":"IREN Ltd","filed_at":"2025-11-28T23:59:59+00:00","payload":{"action":"dismissal","auditor_name":"Raymond Chabot Grant Thornton LLP","disagreement_text":null,"effective_date":"2025-11-26","item_codes_triggered":["4.01"],"non_reliance_signal":"none","successor_auditor_name":"KPMG LLP"},"claim":"IREN Ltd dismissed Raymond Chabot Grant Thornton LLP as its auditor.","evidence_excerpt":"In connection with the appointment of KPMG, on November 26, 2025, Raymond Chabot Grant Thornton LLP (“RCGT”) was dismissed as the Company’s independent registered public accounting firm.","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001140361-25-043599","anchor_url":"https://secwatch.observer/filing/0001140361-25-043599#claim-2d9192ca452cd4e0d79dfccdfed98281f24435bd","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1878848/000114036125043599/0001140361-25-043599-index.htm"},{"fact_type":"auditor_change","fact_key":"fde3ab458b9c16c2ade7e9101e62443840cc9139","cik":1878848,"ticker":"IREN","company_name":"IREN Ltd","filed_at":"2025-11-28T23:59:59+00:00","payload":{"action":"engagement","auditor_name":"KPMG LLP","disagreement_text":null,"effective_date":"2025-11-27","item_codes_triggered":["4.01"],"non_reliance_signal":"none","successor_auditor_name":null},"claim":"IREN Ltd engaged KPMG LLP as its auditor.","evidence_excerpt":"On November 27 , 2025, KPMG LLP (“KPMG”) was appointed as the independent registered public accounting firm of IREN Limited (the “Company”), effective November 27 , 2025","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001140361-25-043599","anchor_url":"https://secwatch.observer/filing/0001140361-25-043599#claim-fde3ab458b9c16c2ade7e9101e62443840cc9139","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1878848/000114036125043599/0001140361-25-043599-index.htm"},{"fact_type":"equity_issuance","fact_key":"2bad78eb17a8fb1990f9092f55df1bb6245f241b","cik":1878848,"ticker":"IREN","company_name":"IREN Ltd","filed_at":"2025-11-24T23:59:59+00:00","payload":{"action":"rights_modification","consideration_text":null,"effective_date":"2025-11-19","item_codes_triggered":["3.03"],"purchaser":null,"security_type":"other","shares_text":null},"claim":"IREN Ltd issued securities.","evidence_excerpt":"the shareholders of the Company approved amendments to the Company’s constitution (the “Constitution”) to: (1) align the quorum requirement to conduct shareholder meetings with the listing rules of the Nasdaq Stock Market LLC (“Nasdaq”); (2) provide for director elections at each annual general meeting; (3) add a forum selection provision; (4) update the advance notice provisions for universal proxies; and (5) to implement certain other miscellaneous changes.","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001140361-25-043142","anchor_url":"https://secwatch.observer/filing/0001140361-25-043142#claim-2bad78eb17a8fb1990f9092f55df1bb6245f241b","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1878848/000114036125043142/0001140361-25-043142-index.htm"},{"fact_type":"equity_issuance","fact_key":"d33a2020dd11ed16a0852677fa18165cce67a286","cik":1878848,"ticker":"IREN","company_name":"IREN Ltd","filed_at":"2025-10-14T23:59:59+00:00","payload":{"action":"private_placement","consideration_text":"$1.0 billion principal amount","effective_date":"2025-10-14","item_codes_triggered":["3.02"],"purchaser":"qualified institutional buyers","security_type":"convertible_note","shares_text":"up to 16,641,700 ordinary shares"},"claim":"IREN Ltd issued up to 16,641,700 ordinary shares of convertible note to qualified institutional buyers for $1.0 billion principal amount.","evidence_excerpt":"Act. ☐ Item 1.01 Entry Into a Material Definitive Agreement Indenture and Convertible Notes On October 14, 2025 (the “Closing Date”) , IREN Limited (the “Company”) issued $1.0 billion\n principal amount of its 0.00% Convertible Senior Notes due 2031 (the “Convertible Notes”). The Convertible Notes were issued pursuant to, and are governed by, an indenture (the","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001140361-25-038083","anchor_url":"https://secwatch.observer/filing/0001140361-25-038083#claim-d33a2020dd11ed16a0852677fa18165cce67a286","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1878848/000114036125038083/0001140361-25-038083-index.htm"},{"fact_type":"debt_financing","fact_key":"c6f2d267225b4bbed7a8e26514a1c23959345784","cik":1878848,"ticker":"IREN","company_name":"IREN Ltd","filed_at":"2025-10-14T23:59:59+00:00","payload":{"counterparty":null,"effective_date":"2025-10-14","event":"incurrence","instrument_type":"convertible_notes","interest_rate_text":"0.00%","item_codes_triggered":["2.03"],"maturity_text":"July 1, 2031","principal_text":"$1.0 billion principal amount of its 0.00% Convertible Senior Notes due 2031"},"claim":"IREN Ltd incurred convertible notes of $1.0 billion principal amount of its 0.00% Convertible Senior Notes due 2031 at 0.00% maturing July 1, 2031.","evidence_excerpt":"On October 14, 2025 (the “Closing Date”), IREN Limited (the “Company”) issued $1.0 billion principal amount of its 0.00% Convertible Senior Notes due 2031 (the “Convertible Notes”).","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001140361-25-038083","anchor_url":"https://secwatch.observer/filing/0001140361-25-038083#claim-c6f2d267225b4bbed7a8e26514a1c23959345784","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1878848/000114036125038083/0001140361-25-038083-index.htm"}]}