IREN — Sep 44/31 put spread

IREN's backlog stepped from $0.2B to $9.7B on a single Microsoft contract, and Microsoft is the only hyperscaler counterparty our project table carries for the name. The September chain prices a 24.3% move into the Aug 27 print while the stock sits at 45% of its 52-week range and the supply-chain basket makes highs, so the tape is discounting execution rather than rewarding the contract. The 44/31 put spread costs $4.49 for $13 of width and breaks even at $39.51.

Structure

  • long put 44 2026-09-18
  • short put 31 2026-09-18

Signals

  • Customer concentration: Microsoft the sole hyperscaler counterparty in our project table (DB)
  • Backlog composition: $0.2B to $9.7B on one contract (DB)
  • Analyst PT trimmed: Average cut to $79.31 on revised growth/profitability (web_search)
  • Relative weakness: 45% of 52w range vs basket +5.2% WoW to records (DB)

What invalidates this thesis

A second named hyperscaler contract, or delivery milestones that de-risk the Microsoft ramp, and the put spread expires worthless. The name has run 32% in a day on contract news before, so the gap risk runs against this structure.