{"url_path":"/sec/plus/8-k/2026-01-26/item-9-01","section_key":"item-9-01","section_title":"Item 9.01 Financial Statements and Exhibits.","topic":"sec","document":{"doc_type":"8-K","doc_date":"2026-01-26","source_url":"https://www.sec.gov/Archives/edgar/data/1022408/0001140361-26-002378-index.html","accession_number":"0001140361-26-002378","cik":"0001022408","ticker":"PLUS","issuer_name":"EPLUS INC","edgar_url":"https://www.sec.gov/Archives/edgar/data/1022408/0001140361-26-002378-index.html","primary_entity_key":"0001022408","primary_entity_name":"EPLUS INC"},"word_count":1417,"has_tables":true,"body_markdown":"Item 9.01\n\nFinancial Statements and Exhibits.\n\n \n\n(d) The following exhibits are filed as part of this report:\n\n \n\n \n\n  \n\nExhibit No.\n\nExhibit Description\n\n[23](ef20063191_ex23.htm)\n\nConsent of Deloitte & Touche LLP\n\n[99.1](ef20063191_99-1.htm)\n\nRecast\nSections of our Annual Report on Form 10-K for the fiscal year ended December\n31, 2023: Part II, Item 7. Management’s Discussion and Analysis of Financial\nCondition and Results of Operations; and Part II, Item 8. Financial Statements\nand Supplementary Data.\n\n101.INS\n\nXBRL Instance Document - the instance document does not appear in the Interactive Data File because XBRL tags are embedded within the Inline XBRL document.\n\n101.SCH\n\nXBRL Taxonomy Extension Schema Document\n\n104\n\nCover Page Interactive Data File (embedded within the Inline XBRL document)\n\n \n\n2\n\n \n\nSIGNATURES\n\n \n\nPursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.\n\n \n\n   \n\n \n\nePlus inc.\n \n\n \n \n \n\n \n\nBy:\n\n/s/ Elaine D. Marion\n\n \n \n \n\n \n\nElaine D. Marion\n\n \n\nChief Financial Officer\n\n \n \n\nDate: January 26, 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