v3.25.4

Business Combination - Schedule of Provisional Fair Value of Identifiable Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands	Sep. 28, 2025	Dec. 29, 2024
Net assets acquired:
Cash		$ 1,000
Accounts receivable	$ 257	11,999
Contract assets		4,615
Inventories		27,706
Prepaid expenses and other current assets	387	2,219
Property and equipment	241	5,867
Operating lease right-of-use assets	313	2,506
Other noncurrent assets	552	541
Intangibles		18,100
Deferred revenue		(7,361)
Accounts payable	(184)	(5,270)
Accrued expenses and other current liabilities		(13,955)
Operating lease liabilities	215	(2,963)
Other long-term liabilities		(8,980)
Fair value of net assets acquired		36,024
Consideration transferred	42,911	54,500
Goodwill recognized	$ 42,911	$ 18,476

Accrued expenses and other current liabilities.

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The amount of contract assets recognized as of the acquisition date.

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Amount of other long-term debt due within one year or within the normal operating cycle, if longer, assumed at the acquisition date.

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The amount of operating lease liabilities.

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The amount of operating lease right-of-use assets.

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Amount of cash and cash equivalent acquired in business combination and recognized at acquisition date.

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Amount of prepaid expense and asset classified as other, acquired in business combination and recognized at acquisition date, classified as current.

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Amount of receivable acquired in business combination and recognized at acquisition date, classified as current. Includes, but is not limited to, receivable from customer for product and service.

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Amount of accounts payable assumed in business combination and recognized at acquisition date, classified as current.

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Amount of deferred revenue assumed in business combination and recognized at acquisition date, classified as current.

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Amount of identifiable indefinite-lived intangible asset acquired in business combination and recognized at acquisition date. Excludes goodwill and financial asset.

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- Definition

Amount of inventory acquired in business combination and recognized at acquisition date, classified as current.

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Amount of asset acquired in excess of (less than) liability assumed in business combination and recognized at acquisition date. Excludes goodwill.

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Amount of property, plant, and equipment acquired in business combination and recognized at acquisition date.

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Amount of asset acquired in excess of (less than) liability assumed plus goodwill in business combination and recognized at acquisition date.

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Amount, after accumulated impairment loss, of asset representing future economic benefit arising from other asset acquired in business combination or from joint venture formation or both, that is not individually identified and separately recognized.

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SunPower Inc. S-1