$ENPH (Enphase Energy) — 8-K: Enphase to sell up to $100,000,000 of 45X tax credits for up to $92,000,000

On October 28, 2026, Enphase Energy entered a Tax Credit Transfer Agreement with a leading corporation to sell up to $100,000,000 of advanced manufacturing production tax credits generated in calendar year 2026 under Section 45X. The purchase price will not exceed $92,000,000, payable in two installments during calendar years 2026 and 2027, subject to customary conditions precedent including absence of default and accuracy of representations and warranties. The agreement contains customary covenants, indemnification, and termination provisions.

On October 28, 2026, Enphase Energy entered a Tax Credit Transfer Agreement with a leading corporation to sell up to $100,000,000 of advanced manufacturing production tax credits generated in calendar