{"schema_version":"secwatch.filing_event.v1","accession":"0001140361-26-002378","form_type":"8-K","ticker":"PLUS","cik":"0001022408","company_name":"EPLUS INC","filed_at":"2026-01-26T23:59:59+00:00","discovered_at":"2026-05-14T18:02:34.414035+00:00","generated_at":"2026-05-16T07:47:57.561146+00:00","sec_items":["8.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.35,"calibrated_materiality_score":0.35,"confidence":"high","headline":"ePlus recasts FY2025 10-K to show sold domestic financing as discontinued operations","bullets":["Sale of Expo Holdings LLC to Marlin Leasing (PEAC Solutions) closed June 30, 2025; earlier disclosed.","Recast only affects presentation: domestic financing business now reported as discontinued operations for all prior periods.","Recast applies to Part II Item 7 (MD&A) and Item 8 (Financial Statements) of the FY2025 10-K filed May 22, 2025.","No new financial data or updates for events after the original 10-K filing date.","International financing entities retained; company focuses on technology solutions provider role."],"urls":{"canonical":"https://secwatch.observer/filing/0001140361-26-002378","json":"https://secwatch.observer/filing/0001140361-26-002378.json","markdown":"https://secwatch.observer/filing/0001140361-26-002378.md","text":"https://secwatch.observer/filing/0001140361-26-002378.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1022408/000114036126002378/0001140361-26-002378-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1022408/000114036126002378/ef20063191_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T07:47:57.561146+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}