iLearningEngines, Inc. (Nasdaq: AILE) disclosed under Item 1.05 that a threat actor illegally accessed its environment and certain files on its network, misdirected a $250,000 wire payment (not recovered), and deleted email messages. The incident has been contained; the Company activated its cybersecurity response plan, engaged a nationally recognized forensic firm, and expects a material impact on Q4 2024 operations but not full-year 2024 results.