---
schema_version: "secwatch.filing_event.v1"
accession: "0001274494-25-000047"
form_type: "8-K"
ticker: "FSLR"
cik: "0001274494"
company_name: "FIRST SOLAR, INC."
filed_at: "2025-07-30T23:59:59+00:00"
generated_at: "2026-05-17T22:51:10.730180+00:00"
event_type: "other_material"
sentiment: "positive"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

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

## Summary
- 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.

## SEC filing metadata
- accession: 0001274494-25-000047
- form_type: 8-K
- ticker: FSLR
- cik: 0001274494
- company_name: FIRST SOLAR, INC.
- filed_at: 2025-07-30T23:59:59+00:00
- event_type: other_material
- sentiment: positive
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 8.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1274494/000127449425000047/0001274494-25-000047-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1274494/000127449425000047/fslr-20250728.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001274494-25-000047
- JSON: https://secwatch.observer/filing/0001274494-25-000047.json
- Plain text: https://secwatch.observer/filing/0001274494-25-000047.txt

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