TIGO ENERGY, INC. 8-K

What Happened

• Tigo Energy, Inc. announced on December 18, 2025 that it entered into an Amended and Restated Manufacturing and Supply Agreement with EG4 Electronics LLC, which replaces the parties’ August 19, 2025 agreement. Under the amendment, Tigo will supply TS4‑A‑Os optimizers, Tigo Cloud Connect Advanced and Tigo Access Point products (the “Company Components”) to EG4. EG4 will use those components to manufacture, package and distribute “Optimized Inverters” per the agreement. The parties agreed the arrangement constitutes a “contract manufacturing arrangement” for purposes of Treasury Regulation §1.45X‑1(c)(3).

Key Details

• Date of amendment: December 18, 2025 (original agreement dated August 19, 2025).
• Products supplied by Tigo: TS4‑A‑Os optimizers, Tigo Cloud Connect Advanced, and Tigo Access Point.
• Tax-credit allocation: EG4 will be the claimant for Section 45(X) (the “45x Tax Credits”) and will apply for any credits available from manufacturing Optimized Inverters.
• Payment if credits received: If EG4 receives any 45x Tax Credits, EG4 will pay Tigo an agreed portion of those credits within 90 days.

Why It Matters

• The amendment clarifies commercial and tax-credit rights between Tigo and EG4: EG4, not Tigo, will claim 45(X) tax credits arising from the contract manufacturing, but Tigo may receive a negotiated cash payment if EG4 obtains credits. That affects how any tax‑credit-related cash flows are realized and when they would reach Tigo.
• For investors, this confirms continued product supply and a defined channel for Optimized Inverter manufacturing, while documenting the allocation of tax-credit benefits and the mechanism for Tigo to receive a portion of such credits if awarded.