{"schema_version":"secwatch.filing_event.v1","accession":"0001274494-25-000043","form_type":"8-K","ticker":"FSLR","cik":"0001274494","company_name":"FIRST SOLAR, INC.","filed_at":"2025-06-24T23:59:59+00:00","discovered_at":"2026-05-14T18:02:47.812364+00:00","generated_at":"2026-05-18T22:03:30.497157+00:00","sec_items":["8.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"First Solar sells $311.9M in 45X tax credits for $296.3M cash","bullets":["Tax Credit Transfer Agreement entered June 20, 2025, to sell Section 45X production tax credits generated from US module sales in early 2025.","Purchase price of $296,265,276.80 paid in a single installment on the Effective Date, representing ~95% of the $311.9M face value.","Counterparty is a leading financial institution; agreement contains customary covenants, indemnification, and termination provisions.","Transaction converts future tax credits into immediate cash, strengthening liquidity without debt."],"urls":{"canonical":"https://secwatch.observer/filing/0001274494-25-000043","json":"https://secwatch.observer/filing/0001274494-25-000043.json","markdown":"https://secwatch.observer/filing/0001274494-25-000043.md","text":"https://secwatch.observer/filing/0001274494-25-000043.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1274494/000127449425000043/0001274494-25-000043-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1274494/000127449425000043/fslr-20250620.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-18T22:03:30.497157+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}