{"filing":{"accession_number":"0001463101-26-000061","cik":"0001463101","ticker":"ENPH","company_name":"Enphase Energy, Inc.","form":"8-K","filing_date":"2026-06-18","report_date":null,"primary_document":"enph-20260615.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1463101/000146310126000061/enph-20260615.htm"},"events":[{"id":11850,"run_id":10425,"accession_number":"0001463101-26-000061","anchor_item_number":"8.01","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.72,"summary":"Enphase entered into a Tax Credit Transfer Agreement to sell up to $150 million in advanced manufacturing production tax credits (Section 45X) for up to $139.5 million in cash payments over 2026-2027. While this is a material transaction affecting liquidity and cash flow, it does not fit cleanly into the standard M\u0026A, financing, or compensation categories—it is a specialized tax credit monetization arrangement. The materiality is evident from the substantial dollar amounts and the Company's explicit forward-looking statements about its ability to generate and receive payments for such credits.","company_name":"Enphase Energy, Inc.","ticker":"ENPH","filing_date":"2026-06-18","form":"8-K","submitted_at":null,"items":[{"id":8545,"accession_number":"0001463101-26-000061","item_number":"8.01","item_title":"Other Events","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.72,"reasoning":"Enphase entered into a Tax Credit Transfer Agreement to sell up to $150 million in advanced manufacturing production tax credits (Section 45X) for up to $139.5 million in cash payments over 2026-2027. While this is a material transaction affecting liquidity and cash flow, it does not fit cleanly into the standard M\u0026A, financing, or compensation categories—it is a specialized tax credit monetization arrangement. The materiality is evident from the substantial dollar amounts and the Company's explicit forward-looking statements about its ability to generate and receive payments for such credits.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-18T20:18:08.257034+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":8545,"accession_number":"0001463101-26-000061","item_number":"8.01","item_title":"Other Events","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.72,"reasoning":"Enphase entered into a Tax Credit Transfer Agreement to sell up to $150 million in advanced manufacturing production tax credits (Section 45X) for up to $139.5 million in cash payments over 2026-2027. While this is a material transaction affecting liquidity and cash flow, it does not fit cleanly into the standard M\u0026A, financing, or compensation categories—it is a specialized tax credit monetization arrangement. The materiality is evident from the substantial dollar amounts and the Company's explicit forward-looking statements about its ability to generate and receive payments for such credits.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-18T20:18:08.257034+00:00","company_name":"Enphase Energy, Inc.","ticker":"ENPH","filing_date":"2026-06-18"}]}