---
schema_version: "secwatch.filing_event.v1"
accession: "0001274494-25-000006"
form_type: "8-K"
ticker: "FSLR"
cik: "0001274494"
company_name: "FIRST SOLAR, INC."
filed_at: "2025-02-20T23:59:59+00:00"
generated_at: "2026-05-26T08:07:08.279128+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.8
calibrated_materiality_score: 0.8
confidence: "high"
source: SEC EDGAR
---

# First Solar Announces Final Sale of $857M in Section 45X Tax Credits

## Summary
- Sold $857M in 2024 Section 45X tax credits at $0.955 per $1, expecting ~$819M in gross cash proceeds.
- Transaction included fixed $645M and variable $212M sales; variable sale expected by Feb 28, 2025.
- Pre-tax earnings impact of ~$39M, post-tax ~$45M, reducing diluted EPS by ~$0.42 for 2024.
- CEO Mark Widmar highlighted tax credits support US manufacturing jobs and economic value.

## SEC filing metadata
- accession: 0001274494-25-000006
- form_type: 8-K
- ticker: FSLR
- cik: 0001274494
- company_name: FIRST SOLAR, INC.
- filed_at: 2025-02-20T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.8
- calibrated_materiality_score: 0.8
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1274494/000127449425000006/0001274494-25-000006-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1274494/000127449425000006/fslr-20250220.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001274494-25-000006
- JSON: https://secwatch.observer/filing/0001274494-25-000006.json
- Plain text: https://secwatch.observer/filing/0001274494-25-000006.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.