---
schema_version: "secwatch.filing_event.v1"
accession: "0001140361-23-047430"
form_type: "8-K"
ticker: "PLUS"
cik: "0001022408"
company_name: "EPLUS INC"
filed_at: "2023-10-06T23:59:59+00:00"
generated_at: "2026-06-10T03:10:52.517090+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.45
calibrated_materiality_score: 0.45
confidence: "high"
source: SEC EDGAR
---

# ePlus recasts FY2023 financials to reflect technology segment split into three new segments

## Summary
- During Q1 FY2024, ePlus split its technology segment into product, professional services, and managed services.
- Four reportable segments now: product, professional services, managed services, and financing.
- Recast updates segment disclosures in the FY2023 10-K (Items 1, 1B, 2, 7, and notes 1, 6, 9, 16, 17).
- No changes to previously reported financial results; only segment presentation revised.
- This recast does not update events after the original FY2023 10-K filing date.

## SEC filing metadata
- accession: 0001140361-23-047430
- form_type: 8-K
- ticker: PLUS
- cik: 0001022408
- company_name: EPLUS INC
- filed_at: 2023-10-06T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.45
- calibrated_materiality_score: 0.45
- confidence: high
- sec_items: 8.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1022408/000114036123047430/0001140361-23-047430-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1022408/000114036123047430/brhc20058681_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001140361-23-047430
- JSON: https://secwatch.observer/filing/0001140361-23-047430.json
- Plain text: https://secwatch.observer/filing/0001140361-23-047430.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.