| (a) | The following documents are filed as part of this Report: |
| 1. | Report of Management on Internal Control Over Financial Reporting |
| Report of Independent Registered Public Accounting Firm on Internal Control Over Financial Reporting |
| Report of Independent Registered Public Accounting Firm on Consolidated Financial Statements |
| Consolidated Financial Statements covered by Report of Independent Registered Public Accounting Firm |
| 2. | Financial Statement Schedule. |
| All schedules have been omitted since they are either included in the Notes to Consolidated Financial Statements or not required or not applicable. |
| 3. | Exhibits. Exhibit Numbers 10.01, 10.02, 10.03 and 10.04 are management contracts or compensatory plans or arrangements. |
| The exhibits listed in paragraph (b) of this Item are filed, furnished, or incorporated by reference as part of this Form 10-K. |
| Certain of the agreements filed as exhibits to this Form 10-K contain representations and warranties by the parties to the agreements that have been made solely for the benefit of the parties to the agreement. These representations and warranties: |
| ■ | may have been qualified by disclosures that were made to the other parties in connection with the negotiation of the agreements, which disclosures are not necessarily reflected in the agreements; |
| ■ | may apply standards of materiality that differ from those of a reasonable investor; and |
| ■ | were made only as of specified dates contained in the agreements and are subject to subsequent developments and changed circumstances. |
Accordingly, these representations and warranties may not describe the actual state of affairs as of the date that these representations and warranties were made or at any other time. Investors should not rely on them as statements of fact.
| ExhibitNumber | Description of Exhibits |
| 3.01(1) | Third Restated Certificate of Incorporation of the Registrant. |
| 3.02(2) | Eighth Amended and Restated By-laws of the Registrant. |
| 4.2(3) | Description of the Registrant’s Securities Registered Pursuant to Section 12 of the Securities Exchange Act of 1934. |
| 10.01(4) | Fifth Amended and Restated Employment Agreement, dated December 16, 2020, between the Registrant and Howard S. Jonas. |
| 10.02(5) | 2015 Stock Option and Incentive Plan, as amended and restated, of IDT Corporation. |
| 10.03(6) | 2024 Equity Incentive Plan of IDT Corporation, as amended and restated. |
| 10.04(7) | Amended and Restated Agreement, dated December 21, 2023, between IDT Corporation and Bill Pereira. |
| 10.05(8) | Fourth Amendment to Second Amended and Restated Credit Agreement, dated as of August 11, 2026, between IDT Telecom, Inc. and TD Bank, National Association. |
| 19.01(9) | Insider Trading Policy |
| 21.01* | Subsidiaries of the Registrant.. |
| 23.01* | Consent of Grant Thornton LLP. |
| 31.01* | Certification of Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002. |
| 31.02* | Certification of Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002. |
| 32.01* | Certification of Chief Executive Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. |
| 32.02* | Certification of Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. |
| 97(10) | Compensation Clawback Policy. |
| 101.SCH* | Inline XBRL Taxonomy Extension Schema Document |
| 101.CAL* | Inline XBRL Taxonomy Extension Calculation Linkbase Document |
| 101.DEF* | Inline XBRL Taxonomy Extension Definition Linkbase Document |
| 101.LAB* | Inline XBRL Taxonomy Extension Label Linkbase Document |
| 101.PRE* | Inline XBRL Taxonomy Extension Presentation Linkbase Document |
| 104 | Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101) |
| (1) | Incorporated by reference to Form 8-K, filed April 5, 2011. |
| (2) | Incorporated by reference to Form 8-K, filed September 23, 2022. |
| (4) | Incorporated by reference to Form 8-K, filed December 22, 2020. |
| (5) | Incorporated by reference to Form S-8, filed October 16, 2023. |
| (6) | Incorporated by reference to Form S-8, filed September 29, 2025. |
| (7) | Incorporated by reference to Form 8-K, filed December 28, 2023. |
| (8) | Incorporated by reference to Form 8-K, filed August 13, 2026. |
