# EDGAR Filing Document

**Accession Number:** 0000866374
**File Stem:** 0001104659-25-087478
**Filing Date:** 2025-9
**Character Count:** 20259
**Document Hash:** 48366d6d94e7ff36e68a2a47a34a6982
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-25-087478.hdr.sgml**: 20250904

**ACCESSION NUMBER**: 0001104659-25-087478

**CONFORMED SUBMISSION TYPE**: 8-K

**PUBLIC DOCUMENT COUNT**: 14

**CONFORMED PERIOD OF REPORT**: 20250904

**ITEM INFORMATION**: Other Events

**ITEM INFORMATION**: Financial Statements and Exhibits

**FILED AS OF DATE**: 20250904

**DATE AS OF CHANGE**: 20250904

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** FLEX LTD.
- **CENTRAL INDEX KEY:** 0000866374
- **STANDARD INDUSTRIAL CLASSIFICATION:** PRINTED CIRCUIT BOARDS [3672]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 981773351
- **STATE OF INCORPORATION:** U0
- **FISCAL YEAR END:** 0331

**FILING VALUES:**
- **FORM TYPE:** 8-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 000-23354
- **FILM NUMBER:** 251293627

**BUSINESS ADDRESS:**
- **STREET 1:** 12515-8 RESEARCH BLVD
- **STREET 2:** SUITE 300
- **CITY:** AUSTIN
- **STATE:** TX
- **ZIP:** 78759
- **BUSINESS PHONE:** (512) 425-7929

**MAIL ADDRESS:**
- **STREET 1:** 12515-8 RESEARCH BLVD
- **STREET 2:** SUITE 300
- **CITY:** AUSTIN
- **STATE:** TX
- **ZIP:** 78759

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** FLEXTRONICS INTERNATIONAL LTD.
- **DATE OF NAME CHANGE:** 20060608

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** FLEXTRONICS INTERNATIONAL LTD
- **DATE OF NAME CHANGE:** 19940318

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** FLEX HOLDINGS PTE LTD
- **DATE OF NAME CHANGE:** 19940201

?xml version='1.0' encoding='ASCII'?

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM 8-K**

**CURRENT REPORT**

**Pursuant to Section 13 or 15(d) of**

**the Securities Exchange Act of 1934**

Date of Report (Date of earliest event reported): **September 4, 2025**

**FLEX LTD.**

(Exact Name of Registrant as Specified in Its Charter)

---

| | | |
|:---|:---|:---|
| **Singapore** | **0-23354** | **98-1773351** |
| (State or other jurisdiction of<br> incorporation) | (Commission File Number) | (IRS Employer Identification No.) |

---

---

| | |
|:---|:---|
| **12515-8 Research Blvd, Suite 300, Austin, Texas** | **78759** |
| (Address of principal executive offices) | (Zip Code) |

---

Registrant's telephone number, including area code: **(512) 425-7929**

**Not Applicable**

(Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

◻&nbsp;&nbsp;&nbsp;&nbsp;Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

◻&nbsp;&nbsp;&nbsp;&nbsp;Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

◻&nbsp;&nbsp;&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

◻&nbsp;&nbsp;&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act:

---

| | | |
|:---|:---|:---|
| Title of each class | Trading Symbol(s) | Name of each exchange on which registered |
| **Ordinary Shares, No Par Value** | **FLEX** | **The Nasdaq Stock Market LLC** |

---

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging growth company ◻

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ◻

---

| | |
|:---|:---|
| **Item 8.01** | **Other Events.** |

---

On September 4, 2025, Flex Ltd. filed a prospectus supplement to its automatic shelf registration statement on Form S-3 (File No. 333-281573) with the Securities and Exchange Commission.

This Current Report on Form 8-K is being filed solely for the purpose of filing the opinion of Allen & Gledhill LLP relating to the legality of the shares covered by the prospectus supplement, which opinion is filed as Exhibit 5.1 hereto.

---

| | |
|:---|:---|
| **Item 9.01** | **Financial Statements and Exhibits.** |

---

**(d)&nbsp;&nbsp;&nbsp;&nbsp; Exhibits**

**<u>Exhibit No.</u>**

---

| | |
|:---|:---|
| [5.1](tm2525038d2_ex5-1.htm) | [Opinion of Allen & Gledhill LLP](tm2525038d2_ex5-1.htm) |
| [23.1](tm2525038d2_ex5-1.htm) | [Consent of Allen & Gledhill LLP (included in Exhibit 5.1)](tm2525038d2_ex5-1.htm) |
| 104 | Cover Page Interactive Data File (formatted as Inline XBRL) |

---

**SIGNATURES**

Pursuant 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.

---

| | | | |
|:---|:---|:---|:---|
|  |  | **Flex Ltd.** | **Flex Ltd.** |
| Date: September 4, 2025 | By: | /s/ Kevin Krumm | /s/ Kevin Krumm |
|  |  | Name: | Kevin Krumm |
|  |  | Title: | Chief Financial Officer |

---

## Exhibit 5.1

**Exhibit 5.1**

![](tm2525038d2_ex5-1img001.jpg)

---

| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| From | : | Bernie Lee / Adam Fong | Bernie Lee / Adam Fong | Bernie Lee / Adam Fong | DID | : | +65 6890 7188 |
| Email | : | bernie.lee@agasia.law / adam.fong@agasia.law | bernie.lee@agasia.law / adam.fong@agasia.law | bernie.lee@agasia.law / adam.fong@agasia.law | Mobile | : | +65 9822 3300 / +65 8870 4792 |
| Our reference | Our reference | Our reference | : | BLEE/AFONGKL/1025002098 | 4 September 2025 | 4 September 2025 | 4 September 2025 |
| Your reference | Your reference | Your reference | : |  |  |  |  |
| Flex Ltd.<br> 2 Changi South Lane<br> Singapore 486123  | Flex Ltd.<br> 2 Changi South Lane<br> Singapore 486123  | Flex Ltd.<br> 2 Changi South Lane<br> Singapore 486123  | Flex Ltd.<br> 2 Changi South Lane<br> Singapore 486123  | Flex Ltd.<br> 2 Changi South Lane<br> Singapore 486123  |  |  |  |
| Dear Sirs | Dear Sirs | Dear Sirs | Dear Sirs | Dear Sirs | Dear Sirs | Dear Sirs | Dear Sirs |
| **Registration statement on form S-3 of Flex Ltd. (the "Company")** | **Registration statement on form S-3 of Flex Ltd. (the "Company")** | **Registration statement on form S-3 of Flex Ltd. (the "Company")** | **Registration statement on form S-3 of Flex Ltd. (the "Company")** | **Registration statement on form S-3 of Flex Ltd. (the "Company")** | **Registration statement on form S-3 of Flex Ltd. (the "Company")** | **Registration statement on form S-3 of Flex Ltd. (the "Company")** | **Registration statement on form S-3 of Flex Ltd. (the "Company")** |

---

1. At your request, we have examined the Registration Statement on Form S-3 (No. 333-281573) (the "**Registration Statement**") filed by the Company with the United States Securities and Exchange Commission (the "**Commission** ")
on 15 August 2024, in connection with the registration of ordinary shares and debt securities of the Company under the United States
Securities Act of 1933, as amended (the "**Securities Act**") and the prospectus supplement, dated 4 September 2025, filed
with the Commission on 4 September 2025 pursuant to Rule 424(b) under the Securities Act (the "**Prospectus Supplement** ")
in connection with the resale of up to 3,859,851 ordinary shares of the Company (the "**Warrant Shares** "), issuable pursuant
to a warrant issued by the Company on 15 August 2025 to Amazon.com NV Investment Holdings LLC (the "**Warrant** ").

2. As your Singapore counsel, we have examined:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) copies of the Registration Statement and the Prospectus Supplement;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) a copy of the executed Warrant;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) a copy of the executed transaction agreement entered into between the Company and Amazon.com, Inc. dated
as of 15 August 2025 (the "**Transaction Agreement** ");

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iv) a copy of the Constitution of the Company;

 ****

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(v) a copy of the Certificate Confirming Incorporation of Company of the Company issued by the Accounting
and Corporate Regulatory Authority of Singapore ()"**ACRA**") on 27 August 2025 confirming the incorporation of the Company
on 31 May 1990;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(vi) a certified extract of the Minutes of the Directors' Meeting held on 4 March 2025 and 6 August 2025 (together,
the "**Board Resolutions** ");

Allen & Gledhill LLP

One Marina Boulevard #28-00 Singapore 018989

Tel: +65 6890 7188 \| Fax: +65 6327 3800

allenandgledhill.com

Allen & Gledhill LLP (UEN/Registration No. T07LL0925F) is registered in Singapore under the Limited Liability Partnerships Act 2005 with limited liability. A list of the Partners and their professional qualifications may be inspected at the address specified above.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(vii) a certified extract of the Minutes of the Audit Committee's Meeting held on 28 February 2025 (the
 "**Audit Committee Resolutions** ");

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(viii) a certified copy of the Transaction Committee's unanimous written consent resolutions dated 15 August
2025 (the "**Transaction Committee Resolutions** ");

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ix) a certified extract of the Minutes of the Annual General Meeting of the Company held on 6 August 2025
(the "**Shareholders Resolutions** "); and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(x) such other documents as we have considered necessary or desirable to examine in order that we may render
this opinion (and together with the Registration Statement, the Prospectus Supplement, the Warrant and the Transaction Agreement, the
 "**Documents** ").

3. We have assumed:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) the genuineness of all signatures (including electronic signatures) and seals on all documents, the legal
capacity of natural persons, the authenticity of all documents submitted to us as originals, the completeness, and the conformity to original
documents, of all copies, translations or other specimen documents submitted to us and the authenticity of the originals of such documents
and all original documents submitted to us;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) the correctness of all facts stated in each of the documents we have examined, and that each of the documents
submitted to us for examination is a true, complete and up-to-date copy and has not been modified, supplemented or superseded;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) that each of the Documents (as applicable) is within the capacity and powers of, and has been validly
authorised by, each party thereto (other than the Company) and has been validly executed and delivered by or on behalf of each party thereto
in accordance with all relevant laws, including, in the case of each party that is a corporate entity, the laws of that party's
jurisdiction of incorporation and its constitutional documents;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iv) that each of the Documents (as applicable) constitutes legal, valid, binding and enforceable obligations
of the parties thereto for all purposes under the laws of all jurisdictions and, in particular, but without limitation, that (a) the Warrant
and the Transaction Agreement constitute the legal, valid, binding and enforceable obligations of the parties thereto for all purposes
under the laws of the jurisdiction by which the Warrant and the Transaction Agreement are expressed to be governed;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(v) that in exercising the Company's power to enter into the Documents (as applicable), undertake and
perform the obligations expressed to be undertaken and performed by it under the Documents to which it is a party, the directors and officers
of the Company are acting in good faith and in furtherance of the substantive objects and for the legitimate purpose of the Company and
that the entry into of the Documents to which it is a party may reasonably be considered to have been in the interests, and for the commercial
benefit, of the Company;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(vi) the Company will receive consideration in money or money's worth for each Warrant Share offered
by the Company when issued at the agreed issue price in accordance with the terms of the Warrant;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(vii) that the Company has not, at the time of entry into the transactions contemplated by the Documents, (a)
entered into or initiated any process for any arrangement or compromise (including scheme of arrangement or compromise), nor does it have
any intention to propose any arrangement or compromise, (b) initiated any corporate voluntary arrangements or entered into any composition
agreement with its creditors, (c) been declared unable to pay its debts and liabilities (including contingent and prospective liabilities)
or is otherwise insolvent, (d) commenced or been the subject of any winding-up procedure whatsoever, (e) requested or been subject to
the appointment of, or any application being made or resolution being passed for the appointment of, any receiver (including a receiver
and manager), trustee, judicial manager, liquidator, sequestrator, administrative receiver, administrator or similar officer (including
any interim or provisional officer), (f) been in a position where it is unable to pay its debts and liabilities (including contingent
and prospective liabilities) or is otherwise insolvent or has become unable to pay its debts and liabilities (including contingent and
prospective liabilities) or been in a position where its assets are less than its liabilities (including contingent and prospective liabilities)
or is otherwise insolvent by reason or as a result of the entering into or completion of the transactions contemplated by the Documents,
or (g) been subject to any event similar to any of the above under the laws of any jurisdiction;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(viii) that (a) none of the parties to the Documents nor any of their respective officers or employees has notice
of any matter which would adversely affect the validity or regularity of the Board Resolutions, the Audit Committee Resolutions, the Transaction
Committee Resolutions or the Shareholders Resolutions and each of such officers and employees has complied with all their respective duties
and (b) the Board Resolutions, the Audit Committee Resolutions, the Transaction Committee Resolutions and the Shareholders Resolutions
were passed and/or executed in accordance with the Constitution of the Company, are in full force and effect and have not been rescinded
or modified, and that no other resolution or action has been taken which may affect the validity or regularity of the Board Resolutions,
the Audit Committee Resolutions, the Transaction Committee Resolutions or the Shareholders Resolutions;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ix) the execution and delivery by each of the parties to the Documents (as applicable) and the performance
of their respective obligations under the Documents, will not contravene any agreement or instrument binding upon them or their assets;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(x) the Warrant Shares shall be issued pursuant to the authority given to the Board of Directors of the Company
pursuant to the Shareholders Resolutions and the number of Warrant Shares together with such number of other shares and Instruments (as
defined in the Shareholders Resolutions) that may be issued pursuant to the Shareholders Resolutions do not exceed the limits set out
in the Shareholders Resolutions; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(xi) all preconditions to the obligations of the parties to the Warrant will be satisfied or duly waived prior
to the issue of the Warrant Shares and there will be no breach of the terms of the Documents (as applicable).

4. Based upon and subject to the foregoing, and subject to the qualifications set forth below and any matters
not disclosed to us, we are of the opinion that the Warrant Shares to be allotted and issued by the Company (i) upon the exercise of the
right to purchase Warrant Shares represented by the Warrant against full payment of the Exercise Price (as defined in the Warrant) or
delivery of the notice of Cashless Exercise (as defined in the Warrant), as applicable, to the Company and in each case in accordance
with and in the manner contemplated by the Warrant, the Documents (as applicable) and the Constitution of the Company and (ii) upon the
entry of the name of the registered owner thereof in the Branch Register of Members of the Company maintained in the United States of
America confirming that such Warrant Shares have been issued and credited as fully paid, will be legally issued, fully-paid and non-assessable.

5. For the purposes of this opinion we have assumed that the term "non-assessable" in relation
to the Warrant Shares to be issued means under Singapore law that holders of such Warrant Shares, having fully paid up all amounts due
on such Warrant Shares as to the issue price thereon, are under no further personal liability to contribute to the assets or liabilities
of the Company in their capacities purely as holders of such Warrant Shares.

6. This opinion is limited only to the laws of general application of the Republic of Singapore as published
at the date hereof and as currently applied by the courts of the Republic of Singapore, and is given on the basis that it will be governed
by and construed in accordance with the laws of the Republic of Singapore. We have made no inquiry or investigation of, and do not express
or imply any views on, the laws of any country other than the Republic of Singapore. In respect of the Documents, we have assumed due
compliance with all matters concerning the laws of all other jurisdictions other than the Republic of Singapore and that there are no
provisions in the laws (including public policy) of any jurisdiction outside the Republic of Singapore which would have any implication
for the opinions we express. This opinion is also given on the basis that we undertake no responsibility to notify any addressee of this
opinion of any change in the laws of the Republic of Singapore after the date of this opinion.

7. Our opinion is strictly limited to the matters stated herein and is not to be read as extending by implication
to any other matter in connection with the Registration Statement or otherwise. We consent to the use and filing of this opinion as an
exhibit to the Current Report on Form 8-K, dated 4 September 2025, and incorporated by reference into the Registration Statement (including
the reference to our name under the caption "Legal Matters"). In giving such consent, we do not hereby admit and shall not
be deemed to admit that we are "experts" within the meaning of Section 11 of the Securities Act or come within the category
of persons whose consent is required under Section 7 of the Securities Act, or the rules or regulations promulgated thereunder. This opinion
is addressed to the Company solely for its own benefit. Save for the filing of this opinion with the SEC as an exhibit to the Current
Report on Form 8-K, it is not to be transmitted to, nor is it to be relied upon by, any other person or quoted or referred to in any public
document or filed with any governmental authority or agency or any other person without our prior written consent. This opinion is not
to be relied upon by, nor do we accept any liability to, anyone other than the Company (even though you may have provided a copy to another
person in accordance with the terms of this paragraph) without our express written consent.

Yours faithfully

/s/ Allen & Gledhill LLP

Allen & Gledhill LLP