{"schema_version":"secwatch.filing_event.v1","accession":"0001463101-26-000037","form_type":"8-K","ticker":"ENPH","cik":"0001463101","company_name":"Enphase Energy, Inc.","filed_at":"2026-04-06T23:59:59+00:00","discovered_at":"2026-05-14T18:02:32.312677+00:00","generated_at":"2026-05-15T07:16:37.693887+00:00","sec_items":["2.02","8.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Enphase sells $235M of Section 45X tax credits at 93% face value; GAAP gross margin cut by 6.7pp in Q1 2026","bullets":["Sold $235M of advanced manufacturing tax credits (Section 45X) for $218.55M in cash, a ~$16.5M discount.","Transaction fees of ~$2.5M incurred; both discount and fees expected to be excluded from non-GAAP measures.","GAAP gross margin for Q1 2026 guided 6.7 percentage points lower than prior guidance due to the sale.","Purchase price received in a single installment on March 31, 2026; customary covenants and indemnification apply."],"urls":{"canonical":"https://secwatch.observer/filing/0001463101-26-000037","json":"https://secwatch.observer/filing/0001463101-26-000037.json","markdown":"https://secwatch.observer/filing/0001463101-26-000037.md","text":"https://secwatch.observer/filing/0001463101-26-000037.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1463101/000146310126000037/0001463101-26-000037-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1463101/000146310126000037/enph-20260331.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T07:16:37.693887+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"}