First Solar sells up to $391M of Section 45X tax credits to financial institution

FIRST SOLAR, INC.

Enters tax credit transfer agreement to sell up to $391M of Section 45X credits for up to $372.755M.
Purchase price payable in three installments; first on July 28, 2025, remaining two expected in Q4 2025.
Tax credits arise from 2025 US production of module components and sale to third parties.
Counterparty is a leading financial institution; agreement contains standard conditions, covenants, and indemnification.

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