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 February 26, 2001 ------------------------------------------------ Date of Report (Date of earliest event reported) ------------------- iBASIS, INC. ----------------------------------------------------- (Exact Name of Registrant as Specified in its Charter) DELAWARE 000-27127 04-3332534 - ---------------------------- ----------------------- ------------------------- (State or Other Jurisdiction (Commission File Number) (IRS Employer of Incorporation) Identification No.) 20 SECOND AVE., BURLINGTON, MASSACHUSETTS 01803 --------------------------------------------------------- (Address of Principal Executive Offices) (Zip Code) (781) 505-7500 ---------------------------------------------------- (Registrant's telephone number, including area code) --------------- ITEM 5. Other Events. iBasis is filing the audited financial statements of PriceInteractive, Inc. for its fiscal year ended December 31, 2000 and the unaudited pro forma condensed combined financial information of iBasis, Inc. and PriceInteractive, Inc. for such period and as of such date, and Management's Discussion and Analysis of Results of Operations of Price Interactive, Inc. each attached as Exhibit 99.1 hereto and is incorporating such financial information herein by reference. ITEM 7. Exhibits. EXHIBIT NUMBER DESCRIPTION 23.1 Consent of Arthur Andersen LLP 99.1 Audited Financial Statements of PriceInteractive, Inc. and Unaudited Pro Forma Condensed Combined Financial Information 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. Date: February 26, 2001 iBASIS, INC. By: /s/ Michael J. Hughes ----------------------------- Michael J. Hughes Vice President, Finance and Chief Financial Officer (Principal Financial and Accounting Officer) EXHIBIT INDEX Exhibit No. Description ----------- ----------- 23.1 Consent of Arthur Andersen LLP 99.1 Audited Financial Statements of PriceInteractive, Inc. and Unaudited Pro Forma Condensed Combined Financial Information