FIRST SOLAR, INC., 10-K filed on 2/25/2025
Annual Report
v3.25.0.1
Document and Entity Information Document - USD ($)
$ in Billions
12 Months Ended
Dec. 31, 2024
Feb. 21, 2025
Jun. 30, 2024
Document Information [Line Items]      
Document Type 10-K    
Document Annual Report true    
Document Period End Date Dec. 31, 2024    
Document Transition Report false    
Entity File Number 001-33156    
Entity Registrant Name First Solar, Inc.    
Entity Incorporation, State or Country Code DE    
Entity Tax Identification Number 20-4623678    
Entity Address, Address Line One 350 West Washington Street, Suite 600    
Entity Address, City or Town Tempe    
Entity Address, State or Province AZ    
Entity Address, Postal Zip Code 85288    
City Area Code 602    
Local Phone Number 414-9300    
Title of 12(b) Security Common stock, $0.001 par value    
Trading Symbol FSLR    
Security Exchange Name NASDAQ    
Entity Well Known Seasoned Issuer Yes    
Entity Voluntary Filers No    
Entity Current Reporting Status Yes    
Entity Interactive Data Current Yes    
Entity Filer Category Large Accelerated Filer    
Entity Small Business false    
Entity Emerging Growth Company false    
ICFR Auditor Attestation Flag true    
Document Financial Statement Error Correction Flag false    
Entity Shell Company false    
Entity Public Float     $ 24.0
Entity Common Stock, Shares Outstanding   107,062,105  
Documents Incorporated by Reference
The information required by Part III of this Form 10-K, to the extent not set forth herein, is incorporated by reference from the registrant’s definitive proxy statement relating to the Annual Meeting of Shareholders to be held in 2025, which will be filed with the Securities and Exchange Commission within 120 days after the end of the fiscal year to which this Form 10-K relates.
   
Entity Central Index Key 0001274494    
Current Fiscal Year End Date --12-31    
Document Fiscal Year Focus 2024    
Document Fiscal Period Focus FY    
Amendment Flag false    
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Audit Information
12 Months Ended
Dec. 31, 2024
Auditor [Line Items]  
Auditor Firm ID 238
Auditor Name PricewaterhouseCoopers LLP
Auditor Location Phoenix, Arizona
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Consolidated Balance Sheets - USD ($)
$ in Thousands
Dec. 31, 2024
Dec. 31, 2023
Current assets:    
Cash and cash equivalents $ 1,621,376 $ 1,946,994
Marketable securities 171,583 155,495
Accounts receivable trade, net 1,261,049 660,776
Government grants receivable, net 403,759 659,745
Inventories 1,084,384 819,899
Other current assets 546,882 391,900
Total current assets 5,089,033 4,634,809
Property, plant and equipment, net 5,413,683 4,397,285
Deferred tax assets, net 208,808 142,819
Restricted marketable securities 199,136 198,310
Government grants receivable 157,570 152,208
Goodwill 28,335 29,687
Intangible assets, net 54,654 64,511
Inventories 275,372 266,899
Other assets 697,770 478,604
Total assets 12,124,361 10,365,132
Current liabilities:    
Accounts payable 482,190 207,178
Income taxes payable 77,363 22,134
Accrued expenses 508,581 524,829
Current portion of debt 236,424 96,238
Deferred revenue 712,000 413,579
Other current liabilities 60,884 42,200
Total current liabilities 2,077,442 1,306,158
Accrued solar module collection and recycling liability 134,394 135,123
Long-term debt 373,354 464,068
Deferred revenue 1,327,825 1,591,604
Other liabilities 233,769 180,710
Total liabilities 4,146,784 3,677,663
Commitments and contingencies
Stockholders' equity:    
Common stock, $0.001 par value per share; 500,000,000 shares authorized; 107,060,281 and 106,847,475 shares issued and outstanding at December 31, 2024 and 2023, respectively 107 107
Additional paid-in capital 2,898,418 2,890,427
Accumulated earnings 5,263,110 3,971,066
Accumulated other comprehensive loss (184,058) (174,131)
Total stockholders' equity 7,977,577 6,687,469
Total liabilities and stockholders' equity $ 12,124,361 $ 10,365,132
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Consolidated Balance Sheets (Parentheticals) - $ / shares
Dec. 31, 2024
Dec. 31, 2023
Common Stock, Par Value per Share $ 0.001 $ 0.001
Common Stock, Shares Authorized 500,000,000 500,000,000
Common Stock, Shares Issued 107,060,281 106,847,475
Common Stock, Shares Outstanding 107,060,281 106,847,475
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Consolidated Statements of Operations - USD ($)
shares in Thousands, $ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Net sales $ 4,206,289 $ 3,318,602 $ 2,619,319
Cost of sales 2,348,425 2,017,923 2,549,461
Gross profit 1,857,864 1,300,679 69,858
Operating expenses:      
Selling, general and administrative 188,262 197,622 164,724
Research and development 191,375 152,307 112,804
Production start-up 84,492 64,777 73,077
Litigation loss 430 35,590 0
Total operating expenses 464,559 450,296 350,605
Gain on sales of businesses, net 1,115 6,883 253,511
Operating income (loss) 1,394,420 857,266 (27,236)
Foreign currency loss, net (24,976) (21,533) (16,414)
Interest income 89,090 97,667 33,284
Interest Expense, net (38,870) (12,965) (12,225)
Other (expense) income, net (13,326) (29,145) 31,189
Income before taxes 1,406,338 891,290 8,598
Income tax expense (114,294) (60,513) (52,764)
Net income (loss) $ 1,292,044 $ 830,777 $ (44,166)
Net income (loss) per share:      
Basic $ 12.07 $ 7.78 $ (0.41)
Diluted $ 12.02 $ 7.74 $ (0.41)
Weighted-average number of shares used in per share calculations:      
Basic 107,015 106,795 106,551
Diluted 107,525 107,372 106,551
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Consolidated Statements of Comprehensive Income - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Net income (loss) $ 1,292,044 $ 830,777 $ (44,166)
Other Comprehensive income (loss)      
Foreign currency translation adjustments (8,930) 3,107 (32,021)
Unrealized (loss) gain on marketable securities and restricted marketable securities, net of tax of $113, $(578), and $2,639 (1,873) 10,170 (56,744)
Unrealized gain (loss) on derivative instruments, net of tax of $(251), $(1,340), and $1,678 876 4,409 (6,690)
Other comprehensive (loss) income (9,927) 17,686 (95,455)
Comprehensive income (loss) 1,282,117 848,463 (139,621)
Supplemental Income Statement Elements [Abstract]      
Unrealized loss (gain) on marketable securities and restricted marketable securities, tax 113 (578) 2,639
Unrealized (gain) loss on derivative instruments, tax $ (251) $ (1,340) $ 1,678
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Consolidated Statements of Stockholders' Equity - USD ($)
$ in Thousands
Total
Common Stock [Member]
Additional Paid-In Capital [Member]
Accumulated Earnings [Member]
Accumulated Other Comprehensive (Loss) Income [Member]
Common stock, shares, beginning balance at Dec. 31, 2021   106,332,000      
Stockholders' equity, beginning balance at Dec. 31, 2021 $ 5,959,551 $ 106 $ 2,871,352 $ 3,184,455 $ (96,362)
Increase (Decrease) in Stockholders' Equity [Roll Forward]          
Net income (loss) (44,166)     (44,166)  
Other comprehensive (loss) income (95,455)       (95,455)
Common stock issued for share-based compensation, shares   444,000      
Common stock issued for share-based compensation 1 $ 1 0    
Tax withholding related to vesting of restricted stock, shares   (167,000)      
Tax withholding related to vesting of restricted stock (12,092) $ 0 (12,092)    
Share-based compensation expense 28,216   28,216    
Common stock, shares, ending balance at Dec. 31, 2022   106,609,000      
Stockholders' equity, ending balance at Dec. 31, 2022 5,836,055 $ 107 2,887,476 3,140,289 (191,817)
Increase (Decrease) in Stockholders' Equity [Roll Forward]          
Net income (loss) 830,777     830,777  
Other comprehensive (loss) income 17,686       17,686
Common stock issued for share-based compensation, shares   392,000      
Common stock issued for share-based compensation 0 $ 0 0    
Tax withholding related to vesting of restricted stock, shares   (154,000)      
Tax withholding related to vesting of restricted stock (31,130) $ 0 (31,130)    
Share-based compensation expense $ 34,081   34,081    
Common stock, shares, ending balance at Dec. 31, 2023 106,847,475 106,847,000      
Stockholders' equity, ending balance at Dec. 31, 2023 $ 6,687,469 $ 107 2,890,427 3,971,066 (174,131)
Increase (Decrease) in Stockholders' Equity [Roll Forward]          
Net income (loss) 1,292,044     1,292,044  
Other comprehensive (loss) income (9,927)       (9,927)
Common stock issued for share-based compensation, shares   341,000      
Common stock issued for share-based compensation 0 $ 0 0    
Tax withholding related to vesting of restricted stock, shares   (128,000)      
Tax withholding related to vesting of restricted stock (20,178) $ 0 (20,178)    
Share-based compensation expense $ 28,169   28,169    
Common stock, shares, ending balance at Dec. 31, 2024 107,060,281 107,060,000      
Stockholders' equity, ending balance at Dec. 31, 2024 $ 7,977,577 $ 107 $ 2,898,418 $ 5,263,110 $ (184,058)
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Consolidated Statements of Cash Flows - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Cash flows from operating activities:      
Net income (loss) $ 1,292,044 $ 830,777 $ (44,166)
Adjustments to reconcile net income (loss) to cash provided by operating activities:      
Depreciation, amortization and accretion 423,498 307,994 269,724
Impairments and net losses on disposal of long-lived assets 1,360 1,568 63,338
Share-based compensation 28,104 34,219 28,656
Deferred income taxes (54,754) (60,813) (12,799)
Gain on sales of businesses, net (1,115) (6,883) (253,511)
Liabilities assumed by customers for the sale of systems 0 0 (145,281)
Gain on debt forgiveness 0 0 (30,201)
Other, net 11,982 22,062 (1,029)
Changes in operating assets and liabilities      
Accounts receivable, trade (505,336) (304,183) 118,724
Inventories (276,807) (205,106) 16,693
Government Grants Receivable 270,300 (659,745) 0
Other assets (311,363) (215,707) (86,938)
Income tax receivable and payable 47,421 8,656 43,592
Accounts payable and accrued expenses 268,731 79,328 5,569
Deferred revenue 698 783,207 912,946
Other liabilities 23,236 (13,114) (11,948)
Net cash provided by operating activities 1,217,999 602,260 873,369
Cash flows from investing activities:      
Purchases of property, plant and equipment (1,526,076) (1,386,775) (903,605)
Purchases of marketable securities and restricted marketable securities (2,516,097) (3,612,801) (3,375,008)
Proceeds from sales and maturities of marketable securities 2,491,857 4,563,890 2,646,787
Proceeds from sales of businesses, net of cash and restricted cash sold 0 7,680 442,302
Acquisitions, net of cash acquired 0 (35,739) 0
Other investing activities (12,991) (9,046) (3,050)
Net cash used in investing activities (1,563,307) (472,791) (1,192,574)
Cash flows from financing activities:      
Proceeds from borrowings under debt arrangements, net of issuance costs 258,461 367,983 397,380
Repayment of debt (205,821) 0 (75,896)
Payments of tax withholdings for restricted shares (20,178) (31,130) (12,092)
Contingent consideration payment and other financing activities (7,613) 0 0
Net cash provided by financing activities 24,849 336,853 309,392
Effect of exchange rate changes on cash, cash equivalents, restricted cash, and restricted cash equivalents (6,387) 5,285 47,438
Net (decrease) increase in cash, cash equivalents, restricted cash, and restricted cash equivalents (326,846) 471,607 37,625
Cash, cash equivalents, restricted cash, and restricted cash equivalents, beginning of the period 1,965,069 1,493,462 1,455,837
Cash, cash equivalents, restricted cash, and restricted cash equivalents, end of the period 1,638,223 1,965,069 1,493,462
Supplemental disclosure of noncash investing and financing activities:      
Property, plant and equipment acquisitions funded by liabilities 185,618 249,455 315,961
Proceeds to be received from asset-based government grants 171,920 152,208 0
Acquisitions funded by contingent consideration $ 6,500 $ 18,500 $ 0
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Note 1. First Solar and Its Business (Notes)
12 Months Ended
Dec. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
First Solar and Its Business
1. First Solar and Its Business

We are America’s leading PV solar technology and manufacturing company. The only U.S.-headquartered company among the world’s largest solar manufacturers, First Solar is focused on competitively and reliably enabling power generation needs with our advanced, thin film PV technology. Developed at R&D labs in California and Ohio, the Company’s technology represents the next generation of solar power generation, providing a competitive, high-performance, and responsibly produced alternative to conventional crystalline silicon PV solar modules. Our PV solar modules are produced using a fully integrated, continuous process that does not rely on Chinese crystalline silicon supply chains. We are the world’s largest thin film PV solar module manufacturer and the largest PV solar module manufacturer in the Western Hemisphere.
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Note 2. Summary of Significant Accounting Policies (Notes)
12 Months Ended
Dec. 31, 2024
Accounting Policies [Abstract]  
Summary of Significant Accounting Policies
2. Summary of Significant Accounting Policies

Basis of Presentation. These consolidated financial statements include the accounts of First Solar, Inc. and its subsidiaries and are prepared in accordance with U.S. GAAP. We eliminated all intercompany transactions and balances during consolidation. Certain prior year balances were reclassified to conform to the current year presentation.

Use of Estimates. The preparation of consolidated financial statements in conformity with U.S. GAAP requires us to make estimates and assumptions that affect the amounts reported in our consolidated financial statements and the accompanying notes. On an ongoing basis, we evaluate our estimates, including those related to accrued solar module collection and recycling liabilities, product warranties, and government grants. Despite our intention to establish accurate estimates and reasonable assumptions, actual results could differ materially from such estimates and assumptions.

Fair Value Measurements. We measure certain assets and liabilities at fair value, which is defined as the price that would be received from the sale of an asset or paid to transfer a liability (i.e., an exit price) on the measurement date in an orderly transaction between market participants in the principal or most advantageous market for the asset or liability. Our fair value measurements use the following hierarchy, which prioritizes valuation inputs based on the extent to which the inputs are observable in the market.

Level 1 – Valuation techniques in which all significant inputs are unadjusted quoted prices from active markets for assets or liabilities that are identical to the assets or liabilities being measured.

Level 2 – Valuation techniques in which significant inputs include quoted prices from active markets for assets or liabilities that are similar to the assets or liabilities being measured and/or or quoted prices for assets or liabilities that are identical or similar to the assets or liabilities being measured from markets that are not active.

Level 3 – Valuation techniques in which one or more significant inputs are unobservable. Such inputs reflect our estimate of assumptions that market participants would use to price an asset or liability.

Cash and Cash Equivalents. We consider highly liquid investments with original maturities of three months or less at the time of purchase to be cash equivalents with the exception of time deposits and U.S. Treasury securities, which are presented as marketable securities.
Restricted Cash and Restricted Cash Equivalents. Restricted cash and restricted cash equivalents consist of deposits held by various banks to secure certain of our letters of credit, as well as deposits held in custodial accounts to fund the estimated future costs of our solar module collection and recycling obligations. Restricted cash is classified as current or noncurrent based on the nature of the restriction.

Marketable Securities and Restricted Marketable Securities. We determine the classification of our marketable securities and restricted marketable securities at the time of purchase and reevaluate such designation at each balance sheet date. As of December 31, 2024 and 2023, all of our marketable securities and restricted marketable securities were classified as available-for-sale. Accordingly, we record them at fair value and account for the net unrealized gains and losses as part of “Accumulated other comprehensive loss” until realized. We record realized gains and losses on the sale of our marketable securities and restricted marketable securities in “Other (expense) income, net” computed using the specific identification method.

We may sell marketable securities prior to their stated maturities after consideration of our liquidity requirements. Accordingly, we view unrestricted securities with maturities beyond 12 months as available to support our current operations and classify such securities as current assets under “Marketable securities” in our consolidated balance sheets. Restricted marketable securities consist of long-term duration marketable securities that we hold in custodial accounts to fund the estimated future costs of our solar module collection and recycling obligations. Accordingly, we classify restricted marketable securities as noncurrent assets under “Restricted marketable securities” in our consolidated balance sheets.

Accounts Receivable Trade. We record trade accounts receivable for our unconditional rights to consideration arising from our performance under contracts with customers. The carrying value of such receivables, net of the allowance for credit losses, represents their estimated net realizable value. Our module sales generally include payment terms between 30 and 150 days following the transfer of control of the products to the customer. In addition, certain module sales agreements require a down payment for a portion of the transaction price upon, or shortly after, entering into the agreement or related purchase order. As a practical expedient, we do not adjust the promised amount of consideration for the effects of a significant financing component when we expect, at contract inception, that the period between our transfer of a promised product to a customer and when the customer pays for that product will be one year or less.

Allowance for Credit Losses. The allowance for credit losses is a valuation account that is deducted from a financial asset’s amortized cost to present the net amount we expect to collect from such asset. We monitor the estimated credit losses associated with our trade accounts receivable based primarily on our collection history, which we review annually, and the delinquency status of amounts owed to us, which we determine based on the aging of such receivables. We estimate credit losses associated with our marketable securities and restricted marketable securities based on the external credit ratings for such investments and the historical loss rates associated with such credit ratings, which we obtain from third parties. Such methods and estimates are adjusted, as appropriate, for relevant past events, current conditions, and reasonable and supportable forecasts. We recognize writeoffs within the allowance for credit losses when cash receipts associated with our financial assets are deemed uncollectible.

Government Grants. We account for government assistance that is not subject to the scope of ASC 740 using a grant accounting model, by analogy to International Accounting Standards 20, Accounting for Government Grants and Disclosure of Government Assistance, and recognize such grants when we have reasonable assurance that we will comply with the grant’s conditions and that the grant will be received. Government grants whose primary condition is the purchase, construction, or acquisition of a long-lived asset are considered asset-based grants and are recognized as a reduction to such asset’s cost basis, which reduces future depreciation. Other government grants not related to long-lived assets are considered income-based grants and are recognized as a reduction to the related cost of activities that generated the benefit. We recognize grants expected to be received directly from a government entity at their stated value. When we expect to transfer grants to a third party, we recognize the grants at, or adjust their carrying value to, the amount expected to be received from the transaction. Proceeds received from asset-based
grants are presented as cash inflows from investing activities on the consolidated statements of cash flows, whereas proceeds received from income-based grants are presented as cash inflows from operating activities.

Inventories – Current and Noncurrent. We report our inventories at the lower of cost or net realizable value. We determine cost on a first-in, first-out basis and include both the costs of acquisition and manufacturing in our inventory costs. These costs include direct materials, direct labor, and indirect manufacturing costs, including depreciation and amortization. Our capitalization of indirect costs is based on the normal utilization of our plants. If our plant utilization is abnormally low, the portion of our indirect manufacturing costs related to the abnormal utilization level is expensed as incurred. Other abnormal manufacturing costs, such as wasted materials or excess yield losses, are also expensed as incurred.

As needed, we may purchase critical raw materials that are used in our core production process in quantities that exceed anticipated consumption within our normal operating cycle, which is 12 months. We classify such raw materials that we do not expect to consume within our normal operating cycle as noncurrent.

We regularly review the cost of inventories, including noncurrent inventories, against their estimated net realizable value and record write-downs if any inventories have costs in excess of their net realizable values. We also regularly evaluate the quantities and values of our inventories, including noncurrent inventories, in light of current market conditions and trends, among other factors, and record write-downs for any quantities in excess of demand or for any obsolescence. This evaluation considers the use of modules in our product warranties, module selling prices, product obsolescence, strategic raw material requirements, and other factors.

Property, Plant and Equipment. We report our property, plant and equipment at cost, less accumulated depreciation. Cost includes the price paid to acquire or construct the assets, required installation costs, interest capitalized during the construction period, and any expenditures that substantially add to the value of or substantially extend the useful life of the assets. We capitalize costs related to computer software obtained or developed for internal use, which generally includes enterprise-level business and finance software that we may customize to meet our specific operational requirements. We expense repair and maintenance costs at the time we incur them.

We begin depreciation for our property, plant and equipment when the assets are placed in service. We consider such assets to be placed in service when they are both in the location and condition for their intended use. We compute depreciation expense using the straight-line method over the estimated useful lives of assets, as presented in the table below. We depreciate leasehold improvements over the shorter of their estimated useful lives or the remaining term of the lease. The estimated useful life of an asset is reassessed whenever applicable facts and circumstances indicate a change in the asset’s estimated useful life has occurred.
 
 
Useful Lives
in Years
Buildings and building improvements25 – 40
Manufacturing machinery and equipment5 – 15
Furniture, fixtures, computer hardware, and computer software3 – 7
Leasehold improvementsup to 15

Asset Impairments. We assess long-lived assets classified as “held and used,” including our property, plant and equipment; lease assets; and intangible assets, for impairment whenever events or changes in circumstances arise, including consideration of technological obsolescence, that may indicate that the carrying amount of such assets may not be recoverable. These events and changes in circumstances may include a significant decrease in the market price of a long-lived asset; a significant adverse change in the extent or manner in which a long-lived asset is being used, or in its physical condition; a significant adverse change in the business climate that could affect the value of a long-lived asset; an accumulation of costs significantly in excess of the amount originally expected for the acquisition or construction of a long-lived asset; a current-period operating or cash flow loss combined with a history of such losses or a projection of future losses associated with the use of a long-lived asset; or a current
expectation that, more likely than not, a long-lived asset will be sold or otherwise disposed of significantly before the end of its previously estimated useful life. For purposes of recognition and measurement of an impairment loss, long-lived assets are grouped with other assets and liabilities at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities.

When impairment indicators are present, we compare undiscounted future cash flows, including the eventual disposition of the asset group at market value, to the asset group’s carrying value to determine if the asset group is recoverable. If the carrying value of the asset group exceeds the undiscounted future cash flows, we measure any impairment by comparing the fair value of the asset group to its carrying value. Fair value is generally determined by considering (i) internally developed discounted cash flows for the asset group, (ii) third-party valuations, and/or (iii) information available regarding the current market value for such assets. If the fair value of an asset group is determined to be less than its carrying value, an impairment in the amount of the difference is recorded in the period that the impairment indicator occurs. Estimating future cash flows requires significant judgment, and such projections may vary from the cash flows eventually realized.

We consider a long-lived asset to be abandoned after we have ceased use of the asset and we have no intent to use or repurpose it in the future. Abandoned long-lived assets are recorded at their salvage value, if any.

We classify long-lived assets or asset groups we plan to sell as “held for sale” on our consolidated balance sheets only after certain criteria have been met, including: (i) management has the authority and commits to a plan to sell the asset, (ii) the asset is available for immediate sale in its present condition, (iii) an active program to locate a buyer and the plan to sell the asset have been initiated, (iv) the sale of the asset is probable within 12 months, (v) the asset is being actively marketed at a reasonable sales price relative to its current fair value, and (vi) it is unlikely that the plan to sell will be withdrawn or that significant changes to the plan will be made. We record assets or asset groups held for sale at the lower of their carrying value or fair value less costs to sell. If, due to unanticipated circumstances, such assets or asset groups are not sold in the 12 months after being classified as held for sale, then classification as held for sale would continue as long as the above criteria are still met.

Goodwill. Goodwill represents the excess of the purchase price of acquired businesses over the estimated fair value assigned to the individual assets acquired and liabilities assumed. We do not amortize goodwill, but instead test goodwill for impairment at least annually. We perform impairment tests between the scheduled annual test in the fourth quarter if facts and circumstances indicate that it is more likely than not that the fair value of a reporting unit that has goodwill is less than its carrying value.

We may first make a qualitative assessment of whether it is more likely than not that a reporting unit’s fair value is less than its carrying value to determine whether it is necessary to perform a quantitative goodwill impairment test. Such qualitative impairment test considers various factors, including macroeconomic conditions, industry and market considerations, cost factors, the overall financial performance of a reporting unit, and any other relevant events affecting our company or a reporting unit. If we determine through the qualitative assessment that a reporting unit’s fair value is more likely than not greater than its carrying value, the quantitative impairment test is not required; otherwise, we perform a quantitative impairment test. We may also decide to proceed directly to the quantitative impairment test without considering qualitative factors.

The quantitative impairment test is the comparison of the fair value of a reporting unit with its carrying amount, including goodwill. We define the fair value of a reporting unit as the price that would be received to sell the unit as a whole in an orderly transaction between market participants at the measurement date. Our modules business represents our only reporting unit, and we primarily use an income approach to estimate its fair value. Significant judgment is required when estimating the fair value of a reporting unit, including the forecasting of future operating results and the selection of discount and expected future growth rates used to determine projected cash flows. If the estimated fair value of a reporting unit exceeds its carrying value, goodwill is not impaired, and no further analysis is required. Conversely, if the carrying value of a reporting unit exceeds its estimated fair value, we record an impairment loss equal to the excess, not to exceed the total amount of goodwill allocated to the reporting unit.
Intangible Assets. Intangible assets primarily include acquired technologies, in-process research and development (“IPR&D”) from prior business acquisitions, and our internally-generated intangible assets, substantially all of which are patents on technologies related to our products and production processes. We record an asset for patents after the patent has been issued based on the legal, filing, and other costs incurred to secure it. IPR&D is initially capitalized at fair value as an intangible asset with an indefinite life and periodically assessed for impairment. When the IPR&D project is complete, it is reclassified as a finite-lived intangible asset. We amortize finite-lived intangible assets on a straight-line basis over their estimated useful lives, which generally range from 5 to 20 years.

Leases. Upon commencement of a lease, we recognize a lease liability for the present value of the lease payments not yet paid, discounted using an interest rate that represents our ability to borrow on a collateralized basis over a period that approximates the lease term. We also recognize a lease asset, which represents our right to control the use of the underlying property, plant or equipment, at an amount equal to the lease liability, adjusted for prepayments, initial direct costs, and any incentives received.

We subsequently recognize the cost of operating leases on a straight-line basis over the lease term. Finance lease assets are amortized over the shorter of the estimated useful life of the underlying assets or the lease term, and interest expense on a finance lease liability is recognized using the effective interest method over the lease term. Any variable lease costs, which represent amounts owed to the lessor that are not fixed per the terms of the contract, are recognized in the period in which they are incurred. Any costs included in our lease arrangements that are not directly related to the leased assets, such as maintenance charges, are included as part of the lease costs. Leases with an initial term of one year or less are considered short-term leases and are not recognized as lease assets and liabilities. We recognize the cost of such short-term leases on a straight-line basis over the term of the underlying agreement.

Many of our leases contain renewal or termination options that are exercisable at our discretion. At the commencement date of a lease, we include in the lease term any periods covered by a renewal option and exclude from the lease term any periods covered by a termination option, to the extent we are reasonably certain to exercise such options. In making this determination, the lease term applied would not exceed the expected economic life of the underlying asset.

Deferred Revenue. When we receive consideration, or such consideration is unconditionally due, from a customer prior to transferring goods to the customer under the terms of a sales contract, we record deferred revenue, which represents a contract liability. Deferred revenue is classified as current or noncurrent based on the expected date that module shipments commence for each sales contract. As a practical expedient, we do not adjust the consideration in a contract for the effects of a significant financing component when we expect, at contract inception, that the period between a customer’s advance payment and our transfer of a promised product or service to the customer will be one year or less. Additionally, we do not adjust the consideration in a contract for the effects of a significant financing component when the consideration is received as a form of performance security.

Product Warranties. We provide a limited PV solar module warranty covering defects in materials and workmanship under normal use and service conditions for up to 12.5 years. We also typically warrant that modules installed in accordance with agreed-upon specifications will produce at least 98% of their labeled power output rating during the first year, with the warranty coverage reducing by a degradation factor every year thereafter throughout the limited power output warranty period of up to 30 years. Among other potential issues, our solar module warranty also covers the resulting power output loss from cell cracking.

When we recognize revenue for sales of modules, we accrue liabilities for the estimated future costs of meeting our limited warranty obligations. We make and revise these estimates based primarily on the number of solar modules under warranty installed at customer locations, our historical experience with and projections of warranty claims, and our estimated per-module replacement costs. We also monitor our expected future module performance through certain quality and reliability testing and actual performance in certain field installation sites.
The classification of our warranty costs depends on the anticipated mode of settlement, which is either through product replacement or cash. We record warranty expense for anticipated claims we expect to resolve through the repair or replacement of modules as an increase to cost of sales, and those we expect to settle by cash payment as a reduction to revenue.

Accrued Solar Module Collection and Recycling Liability. Historically, we recognized expense at the time of sale for the estimated cost of our future obligations for collecting and recycling solar modules covered by our solar module collection and recycling program. See Note 14. “Commitments and Contingencies” to our consolidated financial statements for further information.

Derivative Instruments. We recognize derivative instruments on our consolidated balance sheets at fair value. On the date that we enter into a derivative contract, we designate the derivative instrument as a fair value hedge, a cash flow hedge, a hedge of a net investment in a foreign operation, or a derivative instrument that will not be accounted for using hedge accounting methods.

We record changes in the fair value of a derivative instrument that is designated and qualifies as a cash flow hedge in “Accumulated other comprehensive loss” until our earnings are affected by the variability of the cash flows from the underlying hedged item. We record any amounts excluded from effectiveness testing in current period earnings in the same income statement line item in which the earnings effect of the hedged item is reported. We report changes in the fair value of derivative instruments that are not designated or do not qualify for hedge accounting in current period earnings. We classify cash flows from derivative instruments on the consolidated statements of cash flows in the same category as the item being hedged or on a basis consistent with the nature of the instrument.

At the inception of a hedge, we formally document all relationships between hedging instruments and the underlying hedged items as well as our risk-management objective and strategy for undertaking the hedge transaction. We also formally assess (both at inception and on an ongoing basis) whether our derivative instruments are highly effective in offsetting changes in the fair value or cash flows of the underlying hedged items and whether those derivatives are expected to remain highly effective in future periods. When we determine that a derivative instrument is not highly effective as a hedge, we discontinue hedge accounting prospectively. When we discontinue hedge accounting and the derivative instrument remains outstanding, we carry the derivative instrument at its fair value on our consolidated balance sheets and recognize subsequent changes in its fair value in current period earnings.

Accumulated Other Comprehensive Income or Loss. Our accumulated other comprehensive income or loss includes foreign currency translation adjustments, unrealized gains and losses on available-for-sale debt securities, and unrealized gains and losses on derivative instruments designated and qualifying as cash flow hedges. We record these components of accumulated other comprehensive income or loss net of tax and release such tax effects when the underlying components affect earnings.

Revenue Recognition – Module Sales. We recognize revenue for module sales at a point in time following the transfer of control of the modules to the customer, which typically occurs upon delivery of the modules to the location specified in the terms of the underlying contract. Our customer contracts generally contain provisions that require us to pay the customer liquidated damages if we fail to deliver modules by scheduled dates or if we fail to deliver modules that meet certain U.S. domestic content requirements. We recognize these liquidated damages as a reduction of revenue in the period we transfer control of the modules to the customer. Our customer contracts also generally contain provisions that entitle us to a termination payment if the customer defaults on its contractual obligations and we terminate the contract. We account for such terminations as contract modifications in the period in which the contract is terminated. We recognize revenue for bill-and-hold arrangements at the point in time the customer obtains control of the modules when all of the following criteria have been met: (i) the arrangement is substantive, (ii) the modules are segregated and identified separately as belonging to the customer, (iii) the modules are ready for physical transfer to the customer, and (iv) we do not have the ability to use the modules or direct them to another customer.
Shipping and Handling Costs. We account for shipping and handling activities related to contracts with customers as costs to fulfill our promise to transfer the associated products. Accordingly, we record amounts billed for shipping and handling costs as a component of net sales and classify such costs as a component of cost of sales.

Taxes Collected from Customers and Remitted to Governmental Authorities. We exclude from our measurement of transaction prices all taxes assessed by governmental authorities that are both (i) imposed on and concurrent with a specific revenue-producing transaction and (ii) collected from customers. Accordingly, such tax amounts are not included as a component of net sales or cost of sales.

Research and Development. We incur research and development costs during the process of researching and developing new products and enhancing our existing products, technologies, and manufacturing processes. Our research and development costs consist primarily of employee compensation, materials, outside services, and depreciation. We expense these costs as incurred until the resulting product has been completed, tested, and made ready for commercial manufacturing.

Production Start-Up. Production start-up expense consists of costs associated with operating a production line before it is qualified for commercial production, including the cost of raw materials for solar modules run through the production line during the qualification phase, employee compensation for individuals supporting production start-up activities, and applicable facility related costs. Production start-up expense also includes costs related to the selection of a new site and implementation costs for manufacturing process improvements to the extent we cannot capitalize these expenditures.

Share-Based Compensation. We recognize share-based compensation expense for the estimated grant-date fair value of equity awards issued as compensation to employees over the requisite service period, which is generally four or five years. For awards with performance conditions, we recognize share-based compensation expense if it is probable that the performance conditions will be achieved. We account for forfeitures of share-based awards as such forfeitures occur. Accordingly, when an associate’s employment is terminated, all previously unvested awards granted to the associate are forfeited, which results in a benefit to share-based compensation expense in the period of such associate’s termination equal to the cumulative expense recorded through the termination date for the unvested awards. We recognize share-based compensation expense for awards with graded vesting schedules on a straight-line basis over the requisite service periods for each separately vesting portion of the award as if each award was in substance multiple awards.

Foreign Currency Translation. The functional currencies of certain of our foreign subsidiaries are their local currencies. Accordingly, we apply period-end exchange rates to translate their assets and liabilities and daily transaction exchange rates to translate their revenues, expenses, gains, and losses into U.S. dollars. We include the associated translation adjustments as a separate component of “Accumulated other comprehensive loss” within stockholders’ equity. The functional currency of our subsidiaries in Malaysia, Singapore, and Vietnam is the U.S. dollar; therefore, we do not translate their financial statements. Gains and losses arising from the remeasurement of monetary assets and liabilities denominated in currencies other than a subsidiary’s functional currency are included in “Foreign currency loss, net” in the period in which they occur.

Income Taxes. We use the asset and liability method to account for income taxes whereby we calculate deferred tax assets or liabilities using the enacted tax rates and tax law applicable to when any temporary differences are expected to reverse. We establish valuation allowances, when necessary, to reduce deferred tax assets to the extent it is more likely than not that such deferred tax assets will not be realized. We do not provide deferred taxes related to the U.S. GAAP basis in excess of the outside tax basis in the investment in our foreign subsidiaries to the extent such amounts relate to indefinitely reinvested earnings and profits of such foreign subsidiaries.

Income tax expense includes (i) deferred tax expense, which generally represents the net change in deferred tax assets or liabilities during the year plus any change in valuation allowances, and (ii) current tax expense, which represents the amount of tax currently payable to or receivable from taxing authorities. We only recognize tax
benefits related to uncertain tax positions that are more likely than not to be sustained upon examination. For those positions that satisfy such recognition criteria, the amount of tax benefit that we recognize is the largest amount of tax benefit that is more likely than not to be sustained when the uncertain tax position is ultimately settled.

Per Share Data. Basic net income or loss per share is computed by dividing net income or loss by the weighted-average number of common shares outstanding for the period. Diluted net income per share is computed giving effect to all potentially dilutive common shares, including restricted stock and performance units, unless there is a net loss for the period. We use the treasury stock method to compute diluted net income per share.
v3.25.0.1
Note 3. Business Acquisitions (Notes)
12 Months Ended
Dec. 31, 2024
Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]  
Business Acquisitions, Disclosure
3. Business Acquisitions

In May 2023, we acquired 100% of the shares of Evolar, a developer of perovskite technology, for cash payments of $35.5 million, net of cash acquired of $0.5 million, and a promise to pay additional consideration of up to $42.5 million contingent on the achievement of certain technical milestones. The fair value of such contingent consideration was determined to be $18.5 million at the acquisition date. In connection with applying the acquisition method of accounting, $47.0 million of the purchase price consideration was assigned to an IPR&D intangible asset to be amortized over its useful life upon successful completion of the underlying project, $15.0 million was assigned to goodwill, $9.2 million was assigned to a deferred tax liability, and $2.0 million was assigned to property, plant and equipment.

The acquired IPR&D includes technical information, know-how, and other proprietary information associated with certain production capabilities for perovskite technology. The acquisition is expected to accelerate the development of high efficiency multi-junction devices by integrating Evolar’s know-how with First Solar’s existing R&D capabilities, intellectual property portfolio, and expertise in developing and commercially scaling thin film PV products. The goodwill is attributable to the acquired technical workforce of Evolar and the synergies the Company expects through integrating the acquired technology to accelerate the development of next-generation PV technology. The goodwill resulting from this transaction is not expected to be deductible for income tax purposes.
v3.25.0.1
Note 4. Sales of Businesses (Notes)
12 Months Ended
Dec. 31, 2024
Discontinued Operations and Disposal Groups [Abstract]  
Sales of Businesses
4. Sales of Businesses

Sale of Japan Project Development Business

In May 2022, we entered into various agreements with certain subsidiaries of PAG, a private investment firm, for the sale of our Japan project development business. The transaction included our approximately 293 MW utility-scale solar project development platform, which comprised the business of developing, contracting for the construction of, and selling utility-scale PV solar power systems.

In June 2022, we completed the sale of our Japan project development business for an aggregate purchase price of ¥66.4 billion ($490.8 million) and transferred cash and restricted cash of ¥8.4 billion ($61.9 million) to PAG. As a result of this transaction, we recognized a gain of $245.2 million, net of transaction costs, during the year ended December 31, 2022, which was included in “Gain on sales of businesses, net” in our consolidated statements of operations.

During the year ended December 31, 2023, we recognized certain post-closing adjustments and earnouts associated with the prior sale of our Japan project development business, which were included in “Gain on sales of businesses, net” in our consolidated statements of operations.
Sales of North American and International O&M Operations

In January 2022, we completed the sale of our Chilean O&M operations to a subsidiary of Clairvest and received total consideration of $1.9 million. As a result of this transaction, we recognized a gain of $1.6 million, net of transaction costs and post-closing adjustments, during the year ended December 31, 2022, which was included in “Gain on sales of businesses, net” in our consolidated statements of operations.

In September 2022, we completed the sale of our Australian O&M operations to a separate subsidiary of Clairvest for consideration of $6.0 million. As a result of this transaction, we recognized a gain of $4.4 million, net of transaction costs and post-closing adjustments, during the year ended December 31, 2022, which was included in “Gain on sales of businesses, net” in our consolidated statements of operations.

In September 2022, we also completed the sale of our Japanese O&M operations to a subsidiary of PAG for consideration of ¥692.7 million ($4.8 million). As a result of this transaction, we recognized a gain of $1.4 million, net of transaction costs and post-closing adjustments, during the year ended December 31, 2022, which was included in “Gain on sales of businesses, net” in our consolidated statements of operations.

During the years ended December 31, 2023 and 2024, we recognized certain post-closing adjustments associated with the prior sale of our O&M operations in a foreign jurisdiction, which was included in “Gain on sales of businesses, net” in our consolidated statements of operations.
v3.25.0.1
Note 5. Goodwill and Intangible Assets (Notes)
12 Months Ended
Dec. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]  
Goodwill and Intangible Assets
5. Goodwill and Intangible Assets

Goodwill

Goodwill for the modules business consisted of the following at December 31, 2024 and 2023 (in thousands):
December 31, 2023Acquisitions (Impairments)Foreign Currency Translation AdjustmentsDecember 31, 2024
Gross amount$423,052 $— $(1,352)$421,700 
Accumulated impairment losses(393,365)— — (393,365)
Total$29,687 $— $(1,352)$28,335 
December 31, 2022Acquisitions (Impairments)Foreign Currency Translation AdjustmentsDecember 31, 2023
Gross amount (1)$407,827 $14,952 $273 $423,052 
Accumulated impairment losses(393,365)— — (393,365)
Total$14,462 $14,952 $273 $29,687 
——————————
(1)See Note 3. “Business Acquisitions” to our consolidated financial statements for discussion of our business acquisitions.

We performed our annual impairment analysis in the fourth quarters of 2024 and 2023. ASC 350-20 allows companies to perform a qualitative assessment of whether it is more likely than not that a reporting unit’s fair value is less than its carrying value to determine whether it is necessary to perform a quantitative goodwill impairment test. Such qualitative assessment considers various factors, including macroeconomic conditions, industry and market considerations, cost factors, the overall financial performance of a reporting unit, and any other relevant events affecting our company or a reporting unit.
We performed a qualitative assessment for our modules business in each respective period and concluded that it was not more likely than not that the fair value of the modules business was less than its carrying amount. Accordingly, a quantitative goodwill impairment test for the modules business was not required in any period presented.

Intangible assets, net

The following tables summarize our intangible assets at December 31, 2024 and 2023 (in thousands):
December 31, 2024
 Gross AmountAccumulated AmortizationNet Amount
Developed technology$97,645 $(88,717)$8,928 
In-process research and development43,159 — 43,159 
Patents10,068 (7,501)2,567 
Total$150,872 $(96,218)$54,654 
December 31, 2023
 Gross AmountAccumulated AmortizationNet Amount
Developed technology$97,645 $(78,659)$18,986 
In-process research and development (1)43,159 — 43,159 
Patents9,438 (7,072)2,366 
Total$150,242 $(85,731)$64,511 
——————————
(1)See Note 3. “Business Acquisitions” to our consolidated financial statements for discussion of our business acquisitions.

Amortization of intangible assets was $10.5 million, $10.5 million, and $10.9 million for the years ended December 31, 2024, 2023, and 2022, respectively.

Estimated future amortization expense for our definite-lived intangible assets was as follows at December 31, 2024 (in thousands):
Amortization Expense
2025$4,079 
20262,696 
20272,596 
2028876 
2029493 
Thereafter755 
Total amortization expense$11,495 
v3.25.0.1
Note 6. Cash, Cash Equivalents, and Marketable Securities (Notes)
12 Months Ended
Dec. 31, 2024
Cash, Cash Equivalents, and Short-Term Investments [Abstract]  
Cash, Cash Equivalents, and Marketable Securities
6. Cash, Cash Equivalents, and Marketable Securities

Cash, cash equivalents, and marketable securities consisted of the following at December 31, 2024 and 2023 (in thousands):
20242023
Cash and cash equivalents:
Cash$1,094,796 $841,310 
Money market funds526,580 1,105,684 
Total cash and cash equivalents1,621,376 1,946,994 
Marketable securities:
Time deposits162,836 76,511 
U.S. debt8,747 44,089 
Foreign debt— 34,895 
Total marketable securities171,583 155,495 
Total cash, cash equivalents, and marketable securities$1,792,959 $2,102,489 

The following table provides a reconciliation of cash, cash equivalents, restricted cash, and restricted cash equivalents reported within our consolidated balance sheets as of December 31, 2024 and 2023 to the total of such amounts as presented in the consolidated statements of cash flows (in thousands):
Balance Sheet Line Item20242023
Cash and cash equivalentsCash and cash equivalents$1,621,376 $1,946,994 
Restricted cash – currentOther current assets8,262 8,262 
Restricted cash – noncurrent Other assets3,613 3,621 
Restricted cash equivalents – noncurrentOther assets4,972 6,192 
Total cash, cash equivalents, restricted cash, and restricted cash equivalents$1,638,223 $1,965,069 

During the year ended December 31, 2024, we sold marketable securities for proceeds of $67.5 million and realized a gain of less than $0.1 million on such sales. During the year ended December 31, 2023, we sold marketable securities for proceeds of $34.9 million and realized a loss of less than $0.1 million on such sales. See Note 12. “Fair Value Measurements” to our consolidated financial statements for information about the fair value of our marketable securities.

The following tables summarize the unrealized gains and losses related to our available-for-sale marketable securities, by major security type, as of December 31, 2024 and 2023 (in thousands):
 As of December 31, 2024
Amortized
Cost
Unrealized
Gains
Unrealized
Losses
Allowance for Credit LossesFair
Value
Time deposits$162,836 $— $— $— $162,836 
U.S. debt10,000 — 1,253 — 8,747 
Total$172,836 $— $1,253 $— $171,583 
 As of December 31, 2023
Amortized
Cost
Unrealized
Gains
Unrealized
Losses
Allowance for Credit LossesFair
Value
Time deposits$76,533 $— $— $22 $76,511 
U.S. debt45,625 88 1,614 10 44,089 
Foreign debt35,000 — 91 14 34,895 
Total$157,158 $88 $1,705 $46 $155,495 
The contractual maturities of our marketable securities as of December 31, 2024 were as follows (in thousands):
Fair
Value
Within one year$162,836 
After one year through five years4,767 
After five years through ten years3,980 
Total$171,583 
v3.25.0.1
Note 7. Restricted Marketable Securities (Notes)
12 Months Ended
Dec. 31, 2024
Debt Securities, Available-for-Sale, Restricted [Abstract]  
Restricted Marketable Securities
7. Restricted Marketable Securities

Restricted marketable securities consisted of the following as of December 31, 2024 and 2023 (in thousands):
20242023
U.S. debt$109,155 $113,326 
Foreign government obligations49,024 51,229 
Supranational debt22,809 15,339 
U.S. government obligations18,148 18,416 
Total restricted marketable securities$199,136 $198,310 

Our restricted marketable securities represent long-term investments to fund the estimated future cost of collecting and recycling modules covered under our solar module collection and recycling program. We have established a trust under which funds are put into custodial accounts with an established and reputable bank, for which First Solar, Inc.; First Solar Malaysia Sdn. Bhd.; and First Solar Manufacturing GmbH are grantors. As of December 31, 2024 and 2023, such custodial accounts also included noncurrent restricted cash and cash equivalents balances of $5.0 million and $6.2 million, respectively, which were reported within “Other assets.” Trust funds may be disbursed for qualified module collection and recycling costs (including capital and facility related recycling costs), payments to customers for assuming collection and recycling obligations, and reimbursements of any overfunded amounts. Investments in the trust must meet certain investment quality criteria comparable to highly rated government or agency bonds. As necessary, we fund any incremental amounts for our estimated collection and recycling obligations on an annual basis based on the estimated costs of collecting and recycling covered modules, estimated rates of return on our restricted marketable securities, and an estimated solar module life of 25 years, less amounts already funded in prior years. During the year ended December 31, 2024, we purchased $7.9 million of restricted marketable securities as part of our ongoing management of the custodial accounts.

See Note 12. “Fair Value Measurements” to our consolidated financial statements for information about the fair value of our restricted marketable securities.
The following tables summarize the unrealized gains and losses related to our restricted marketable securities, by major security type, as of December 31, 2024 and 2023 (in thousands):
 As of December 31, 2024
Amortized
Cost
Unrealized
Gains
Unrealized
Losses
Allowance for Credit LossesFair
Value
U.S. debt$144,652 $— $35,497 $— $109,155 
Foreign government obligations62,595 — 13,571 — 49,024 
Supranational debt25,351 — 2,542 — 22,809 
U.S. government obligations24,368 — 6,220 — 18,148 
Total$256,966 $— $57,830 $— $199,136 
 As of December 31, 2023
Amortized
Cost
Unrealized
Gains
Unrealized
Losses
Allowance for Credit LossesFair
Value
U.S. debt$146,484 $— $33,129 $29 $113,326 
Foreign government obligations65,202 — 13,963 10 51,229 
U.S. government obligations24,460 — 6,039 18,416 
Supranational debt17,688 — 2,349 — 15,339 
Total$253,834 $— $55,480 $44 $198,310 

As of December 31, 2024, the contractual maturities of these securities were between 6 years and 15 years, and restricted marketable securities with unrealized losses had generally been in a loss position for a period of time greater than 12 months. The unrealized losses were primarily due to increases in interest rates relative to rates at the time of purchase, and based on the underlying credit quality of the investments, we expect to hold such securities until we recover our cost basis.
v3.25.0.1
Note 8. Consolidated Balance Sheet Details (Notes)
12 Months Ended
Dec. 31, 2024
Balance Sheet Related Disclosures [Abstract]  
Consolidated Balance Sheet Details
8. Consolidated Balance Sheet Details

Accounts receivable trade, net

Accounts receivable trade, net consisted of the following at December 31, 2024 and 2023 (in thousands):
 20242023
Accounts receivable trade, gross$1,262,353 $662,390 
Allowance for credit losses(1,304)(1,614)
Accounts receivable trade, net$1,261,049 $660,776 

During 2024, we entered into various revolving factoring arrangements to sell certain trade receivables to unrelated financial institutions. Transfers under these arrangements, which retain servicing but are without recourse, qualify as true sales under ASC 860, and we derecognize sold receivables when control transfers to the financial institution. Gross amounts factored under these programs for the year ended December 31, 2024 were $126.0 million. The proceeds from the sale of receivables are classified as operating activities in our consolidated statements of cash flows. Discounts on factored receivables were not significant and were recorded in “Selling, general and administrative” expense in the consolidated statements of operations.
Inventories

Inventories consisted of the following at December 31, 2024 and 2023 (in thousands):
 20242023
Raw materials$489,524 $478,138 
Work in process115,696 78,463 
Finished goods754,536 530,197 
Inventories$1,359,756 $1,086,798 
Inventories – current$1,084,384 $819,899 
Inventories – noncurrent $275,372 $266,899 

Other current assets

Other current assets consisted of the following at December 31, 2024 and 2023 (in thousands):
 20242023
Spare maintenance materials and parts$214,189 $148,218 
Indirect tax receivables122,131 65,301 
Prepaid expenses75,250 62,480 
Operating supplies49,906 43,995 
Insurance receivable for accrued litigation (1)21,800 21,800 
Derivative instruments (2)13,452 1,778 
Restricted cash8,262 8,262 
Prepaid income taxes6,408 7,064 
Other35,484 33,002 
Other current assets$546,882 $391,900 
——————————
(1)See Note 14. “Commitments and Contingencies” to our consolidated financial statements for discussion of our legal proceedings.

(2)See Note 10. “Derivative Financial Instruments” to our consolidated financial statements for discussion of our derivative instruments.

Property, plant and equipment, net

Property, plant and equipment, net consisted of the following at December 31, 2024 and 2023 (in thousands):
 20242023
Land$38,879 $35,364 
Buildings and improvements 1,584,981 1,037,421 
Machinery and equipment 4,800,545 3,593,347 
Office equipment and furniture181,647 161,187 
Leasehold improvements40,300 40,084 
Construction in progress858,538 1,223,998 
Property, plant and equipment, gross7,504,890 6,091,401 
Accumulated depreciation(2,091,207)(1,694,116)
Property, plant and equipment, net$5,413,683 $4,397,285 

Depreciation of property, plant and equipment was $407.4 million, $310.0 million, and $244.9 million for the years ended December 31, 2024, 2023, and 2022, respectively.
Other assets

Other assets consisted of the following at December 31, 2024 and 2023 (in thousands):
 20242023
Advance payments for raw materials$249,218 $204,370 
Lease assets (1)143,545 101,468 
Accounts receivable, trade94,373 — 
Income tax receivables87,025 68,591 
Prepaid expenses34,250 23,954 
Project assets25,455 28,430 
Restricted cash equivalents4,972 6,192 
Restricted cash3,613 3,621 
Other (2)
55,319 41,978 
Other assets $697,770 $478,604 
——————————
(1)See Note 11. “Leases” to our consolidated financial statements for discussion of our lease arrangements.

(2)In November 2023, we entered into a power purchase agreement with Cleantech, a leading provider of renewable energy solutions in India and Southeast Asia. Under the agreement, Cleantech plans to construct certain PV solar and wind power-generating assets, which will supply electricity to our manufacturing facility in India.

During 2024, we purchased ownership interests in two subsidiaries of Cleantech for $7.9 million. These subsidiaries own certain of the power-generating assets that are expected to supply our facility, and we account for our investments in these subsidiaries using the equity method. During the year ended December 31, 2024, we recognized revenue of $37.8 million for module sales of 150 MW to these subsidiaries.

Accrued expenses

Accrued expenses consisted of the following at December 31, 2024 and 2023 (in thousands):
 20242023
Accrued property, plant and equipment$136,176 $210,233 
Accrued freight95,940 58,494 
Accrued inventory64,866 101,161 
Product warranty liability (1)62,139 5,920 
Accrued other taxes41,178 26,781 
Accrued compensation and benefits30,612 55,960 
Other77,670 66,280 
Accrued expenses$508,581 $524,829 
——————————
(1)    See Note 14. “Commitments and Contingencies” to our consolidated financial statements for discussion of our product warranties.
Other current liabilities

Other current liabilities consisted of the following at December 31, 2024 and 2023 (in thousands):
 20242023
Accrued litigation (1)$21,800 $21,800 
Derivative instruments (2)18,619 1,744 
Lease liabilities (3)13,281 10,358 
Contingent consideration (4)— 7,500 
Other7,184 798 
Other current liabilities$60,884 $42,200 
——————————
(1)See Note 14. “Commitments and Contingencies” to our consolidated financial statements for discussion of our legal proceedings.

(2)See Note 10. “Derivative Financial Instruments” to our consolidated financial statements for discussion of our derivative instruments.

(3)See Note 11. “Leases” to our consolidated financial statements for discussion of our lease arrangements.

(4)See Note 14. “Commitments and Contingencies” to our consolidated financial statements for discussion of our contingent consideration arrangements.

Other liabilities

Other liabilities consisted of the following at December 31, 2024 and 2023 (in thousands):
 20242023
Lease liabilities (1)$95,743 $53,725 
Deferred tax liabilities, net (2)54,696 42,771 
Other taxes payable49,256 39,431 
Product warranty liability (3)14,296 19,571 
Contingent consideration (4)6,500 11,000 
Other13,278 14,212 
Other liabilities$233,769 $180,710 
——————————
(1)See Note 11. “Leases” to our consolidated financial statements for discussion of our lease arrangements.

(2)See Note 18. “Income Taxes” to our consolidated financial statements for discussion of our net deferred tax liabilities.

(3)See Note 14. “Commitments and Contingencies” to our consolidated financial statements for discussion of our product warranties.

(4)See Note 14. “Commitments and Contingencies” to our consolidated financial statements for discussion of our contingent consideration arrangements.
v3.25.0.1
Note 9. Government Grants (Notes)
12 Months Ended
Dec. 31, 2024
Government Assistance [Abstract]  
Government Grants
9. Government Grants

Government grants represent benefits provided by federal, state, or local governments that are not subject to the scope of ASC 740. We recognize a grant when we have reasonable assurance that we will comply with the grant’s conditions and that the grant will be received. Government grants whose primary condition is the purchase, construction, or acquisition of a long-lived asset are considered asset-based grants and are recognized as a reduction to such asset’s cost basis, which reduces future depreciation. Other government grants not related to long-lived assets are considered income-based grants and are recognized as a reduction to the related cost of activities that generated the benefit.

The following table presents the benefits recognized from asset-based government grants in our consolidated balance sheets as of December 31, 2024 and 2023 (in thousands):

Balance Sheet Line Item20242023
Property, plant and equipment, net$166,211 $146,348 
Other assets5,708 5,860 

In February 2021, the state government of Tamil Nadu, India granted First Solar certain incentives associated with the construction of our first manufacturing facility in the country. Among other things, such incentives provide a 24% subsidy for eligible capital investments, contingent upon meeting certain minimum investment and employment commitments. The capital subsidy funding application process begins following the initial period of module production and is expected to be paid in six annual installments thereafter. The timing of cash receipts is subject to the completion of audit certifications, funding applications by First Solar, and review by state government authorities. Module production in India began during the year ended December 31, 2023. Such credit is reflected on our consolidated balance sheets within “Government grants receivable.”

The following table presents the benefits recognized from income-based government grants in our consolidated statements of operations for the years ended December 31, 2024, 2023, and 2022 (in thousands):
Income Statement Line Item202420232022
Cost of sales$1,009,451 $659,745 $ 
Research and development4,186   
Production start-up484   

In August 2022, the previous U.S. President signed into law the IRA. Among other things, the IRA offers a tax credit, pursuant to Section 45X of the IRC, for solar modules and solar module components manufactured in the United States and sold to third parties. Such credit may be refundable by the IRS or transferable to a third party and is available from 2023 to 2032, subject to phase down beginning in 2030. For eligible components, the credit is equal to (i) $12 per square meter for a PV wafer, (ii) 4 cents multiplied by the capacity of a PV cell in watts, and (iii) 7 cents multiplied by the capacity of a PV module in watts. Based on the current form factor of our modules, we expect to qualify for a credit of approximately 17 cents per watt for each module produced in the United States and sold to a third party. We recognize such credit as a reduction to “Cost of sales” in the period the modules are sold to customers. Such credit is also reflected on our consolidated balance sheets within “Government grants receivable.”

In December 2024, we entered into two agreements with Visa for the sale of $857.2 million of Section 45X tax credits we generated during 2024 for aggregate cash proceeds of $818.6 million. We received initial cash proceeds of $616.0 million in December 2024 and expect to receive the remaining cash proceeds during the first quarter of 2025. In connection with this transaction, we recognized a loss of approximately $39 million during the year ended December 31, 2024, which was reflected in “Cost of sales” in our consolidated statements of operations.
In December 2023, we entered into two agreements with Fiserv for the sale of $687.2 million of Section 45X tax credits we generated during 2023 for aggregate cash proceeds of $659.7 million. In connection with this transaction, we recognized a loss of $27.5 million during the year ended December 31, 2023, which was reflected in “Cost of sales” in our consolidated statements of operations. We received the full cash proceeds during the year ended December 31, 2024.
v3.25.0.1
Note 10. Derivative Financial Instruments (Notes)
12 Months Ended
Dec. 31, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]  
Derivative Financial Instruments
10. Derivative Financial Instruments

As a global company, we are exposed in the normal course of business to various risks, including foreign currency and commodity price risks, that could affect our financial position, results of operations, and cash flows. We may use derivative instruments to hedge against these risks and only hold such instruments for hedging purposes, not for speculative or trading purposes.

Depending on the terms of the specific derivative instruments and market conditions, some of our derivative instruments may be assets and others liabilities at any particular balance sheet date. We report all of our derivative instruments at fair value and account for changes in the fair value of derivative instruments within “Accumulated other comprehensive loss” if the derivative instruments qualify for hedge accounting. For those derivative instruments that do not qualify for hedge accounting (i.e., “economic hedges”), we record the changes in fair value directly to earnings. See Note 12. “Fair Value Measurements” to our consolidated financial statements for information about the techniques we use to measure the fair value of our derivative instruments.

The following tables present the fair values of derivative instruments included in our consolidated balance sheets as of December 31, 2024 and 2023 (in thousands):
 December 31, 2024
 Other Current AssetsOther Current Liabilities
Derivatives designated as hedging instruments: 
Commodity swap contracts$— $35 
Total derivatives designated as hedging instruments$— $35 
Derivatives not designated as hedging instruments: 
Foreign exchange forward contracts$13,452 $18,584 
Total derivatives not designated as hedging instruments$13,452 $18,584 
Total derivative instruments$13,452 $18,619 
 December 31, 2023
 Other Current AssetsOther Current Liabilities
Derivatives designated as hedging instruments: 
Commodity swap contracts$— $344 
Total derivatives designated as hedging instruments$— $344 
Derivatives not designated as hedging instruments: 
Foreign exchange forward contracts$1,778 $1,400 
Total derivatives not designated as hedging instruments$1,778 $1,400 
Total derivative instruments$1,778 $1,744 
The following table presents the pretax amounts related to derivative instruments designated as cash flow hedges affecting accumulated other comprehensive income (loss) and our consolidated statements of operations for the years ended December 31, 2024, 2023, and 2022 (in thousands):
Foreign Exchange Forward ContractsCommodity Swap ContractsTotal
Balance as of December 31, 2021$1,126 $— $1,126 
Amounts recognized in other comprehensive income (loss)545 (8,101)(7,556)
Amount reclassified to cost of sales(1,671)859 (812)
Balance as of December 31, 2022— (7,242)(7,242)
Amounts recognized in other comprehensive income (loss)— (977)(977)
Amount reclassified to cost of sales 6,726 6,726 
Balance as of December 31, 2023— (1,493)(1,493)
Amounts recognized in other comprehensive income (loss)— (1,196)(1,196)
Amount reclassified to cost of sales 2,323 2,323 
Balance as of December 31, 2024$— $(366)$(366)

During the year ended December 31, 2022, we recognized unrealized losses of less than $0.1 million within “Cost of sales” for amounts excluded from effectiveness testing for our foreign exchange forward contracts designated as cash flow hedges.

The following table presents the effect of derivative instruments not designated as hedges on our consolidated statements of operations for the years ended December 31, 2024, 2023, and 2022 (in thousands):
Amount of Gain (Loss) Recognized in
Income Statement
Income Statement Line Item202420232022
Foreign exchange forward contractsForeign currency loss, net$(6,645)$(8,406)$75,421 
Foreign exchange forward contractsCost of sales  583 

Foreign Currency Risk

Cash Flow Exposure

We expect certain of our subsidiaries to have future cash flows that will be denominated in currencies other than the subsidiaries’ functional currencies. Changes in the exchange rates between the functional currencies of our subsidiaries and the other currencies in which they transact will cause fluctuations in the cash flows we expect to receive or pay when these cash flows are realized or settled. Accordingly, from time to time we may enter into foreign exchange forward contracts to hedge a portion of these forecasted cash flows. When qualifying foreign exchange forward contracts are designated as cash flow hedges, we report unrealized gains or losses on such qualifying contracts in “Accumulated other comprehensive loss” and subsequently reclassify applicable amounts into earnings when the hedged transaction occurs and impacts earnings.
Transaction Exposure and Economic Hedging

Many of our subsidiaries have assets and liabilities (primarily cash, receivables, deferred taxes, payables, accrued expenses, lease liabilities, debt, and solar module collection and recycling liabilities) that are denominated in currencies other than the subsidiaries’ functional currencies. Changes in the exchange rates between the functional currencies of our subsidiaries and the other currencies in which these assets and liabilities are denominated will create fluctuations in our reported consolidated statements of operations. We may enter into foreign exchange forward contracts or other financial instruments to economically hedge assets and liabilities against the effects of currency exchange rate fluctuations. The gains and losses on such foreign exchange forward contracts will economically offset all or part of the transaction gains and losses that we recognize in earnings on the related foreign currency denominated assets and liabilities.

We also enter into foreign exchange forward contracts to economically hedge balance sheet and other exposures related to transactions between certain of our subsidiaries and transactions with third parties. Such contracts are considered economic hedges and do not qualify for hedge accounting. Accordingly, we recognize gains or losses from the fluctuations in foreign exchange rates and the fair value of these derivative contracts in “Foreign currency loss, net” on our consolidated statements of operations.

As of December 31, 2024 and 2023, the notional values of our foreign exchange forward contracts that do not qualify for hedge accounting were as follows (notional amounts and U.S. dollar equivalents in millions):
December 31, 2024
TransactionCurrencyNotional AmountUSD Equivalent
SellCanadian dollarCAD 4.2$2.9
PurchaseEuro€181.6$189.4
SellEuro€55.1$57.5
PurchaseIndian rupeeINR 1,485.0$17.4
SellIndian rupeeINR 66,934.0$783.9
PurchaseJapanese yen¥3,442.2$21.8
SellJapanese yen¥3,761.5$23.8
PurchaseMalaysian ringgitMYR 217.1$48.5
SellMalaysian ringgitMYR 29.5$6.6
SellMexican pesoMXN 34.6$1.7
PurchaseSingapore dollarSGD 14.1$10.4
SellSingapore dollarSGD 19.7$14.5
December 31, 2023
TransactionCurrencyNotional AmountUSD Equivalent
SellCanadian dollarCAD 4.2$3.2
SellChilean pesoCLP 1,372.6$1.6
PurchaseEuro€98.3$108.7
SellEuro€14.1$15.6
SellIndian rupeeINR 62,967.4$756.9
PurchaseJapanese yen¥1,053.6$7.5
SellJapanese yen¥705.2$5.0
PurchaseMalaysian ringgitMYR 160.7$35.0
SellMexican pesoMXN 34.6$2.0
PurchaseSingapore dollarSGD 6.5$4.9
Commodity Price Risk

From time to time, we use commodity swap contracts to mitigate our exposure to commodity price fluctuations for certain raw materials used in the production of our modules. During the year ended December 31, 2022, we entered into various commodity swap contracts to hedge a portion of our forecasted cash flows for purchases of aluminum frames between July 2022 and December 2023. Such swaps had an aggregate initial notional value based on metric tons of forecasted aluminum purchases, equivalent to $70.5 million, and entitled us to receive a three-month average London Metals Exchange price for aluminum while requiring us to pay certain fixed prices. The notional amount of the commodity swap contracts proportionately adjusted with forecasted purchases of aluminum frames.

During the year ended December 31, 2024, we entered into various commodity swap contracts to hedge a portion of our forecasted cash flows for purchases of steel between April 2024 and December 2024. Such swaps had an aggregate initial notional value based on short tons of forecasted steel purchases, equivalent to $7.6 million, and entitled us to receive the price based on the U.S. Midwest Hot-Rolled Coil Steel Index while requiring us to pay certain fixed prices. The notional amount of the commodity swap contracts proportionately adjusted with forecasted purchases of steel.

These commodity swap contracts qualify for accounting as cash flow hedges in accordance with ASC 815, and we designated them as such. We report unrealized gains or losses on such contracts in “Accumulated other comprehensive loss” and subsequently reclassify applicable amounts into earnings when the hedged transactions occur and impact earnings. We determined that these derivative financial instruments were highly effective as cash flow hedges as of December 31, 2024 and 2023. In the following 12 months, we expect to reclassify into earnings $0.4 million of net unrealized losses related to these commodity swap contracts that are included in “Accumulated other comprehensive loss” at December 31, 2024 as we realize the earnings effects of the related forecasted transactions.
v3.25.0.1
Note 11. Leases (Notes)
12 Months Ended
Dec. 31, 2024
Leases [Abstract]  
Lessee, Operating Leases
11. Leases

Our lease arrangements include our corporate and administrative offices, warehouses, land for our manufacturing facilities, and certain of our manufacturing equipment. Such leases primarily relate to assets located in the United States, Malaysia, India, and Vietnam.

The following table presents certain quantitative information related to our lease arrangements for the years ended December 31, 2024, 2023, and 2022 and as of December 31, 2024 and 2023 (in thousands):
202420232022
Finance lease cost:
Amortization of right-of-use assets
$924$14$
Interest on lease liabilities1,45151
Operating lease cost14,40312,09014,634
Variable lease cost2,9023,4212,517
Short-term lease cost954472339
Total lease cost$20,634$16,048$17,490
Cash paid for amounts included in the measurement of:
Operating lease liabilities$13,774$11,815$15,359
Finance lease liabilities677
Lease assets obtained in exchange for:
Operating lease liabilities$41,772$7,163$4,394
Finance lease liabilities13,40617,063
December 31, 2024December 31, 2023
Operating LeasesFinance
Leases
Operating LeasesFinance
Leases
Lease assets
$114,283$29,262$84,419$17,049
Lease liabilities – current
11,7991,48210,30751
Lease liabilities – noncurrent
66,21129,53236,66217,063
Weighted-average remaining lease term9 years28 years5 years40 years
Weighted-average discount rate5.5 %6.6 %5.2 %5.4 %

As of December 31, 2024, the future payments associated with our lease liabilities were as follows (in thousands):
Operating Leases
Finance
Leases
2025$15,322 $1,919 
202613,789 2,788 
202711,292 2,832 
202811,035 2,885 
20299,377 2,963 
Thereafter41,543 55,265 
Total future payments102,358 68,652 
Less: interest(24,348)(37,638)
Total lease liabilities$78,010 $31,014 
Lessee, Finance Leases
11. Leases

Our lease arrangements include our corporate and administrative offices, warehouses, land for our manufacturing facilities, and certain of our manufacturing equipment. Such leases primarily relate to assets located in the United States, Malaysia, India, and Vietnam.

The following table presents certain quantitative information related to our lease arrangements for the years ended December 31, 2024, 2023, and 2022 and as of December 31, 2024 and 2023 (in thousands):
202420232022
Finance lease cost:
Amortization of right-of-use assets
$924$14$
Interest on lease liabilities1,45151
Operating lease cost14,40312,09014,634
Variable lease cost2,9023,4212,517
Short-term lease cost954472339
Total lease cost$20,634$16,048$17,490
Cash paid for amounts included in the measurement of:
Operating lease liabilities$13,774$11,815$15,359
Finance lease liabilities677
Lease assets obtained in exchange for:
Operating lease liabilities$41,772$7,163$4,394
Finance lease liabilities13,40617,063
December 31, 2024December 31, 2023
Operating LeasesFinance
Leases
Operating LeasesFinance
Leases
Lease assets
$114,283$29,262$84,419$17,049
Lease liabilities – current
11,7991,48210,30751
Lease liabilities – noncurrent
66,21129,53236,66217,063
Weighted-average remaining lease term9 years28 years5 years40 years
Weighted-average discount rate5.5 %6.6 %5.2 %5.4 %

As of December 31, 2024, the future payments associated with our lease liabilities were as follows (in thousands):
Operating Leases
Finance
Leases
2025$15,322 $1,919 
202613,789 2,788 
202711,292 2,832 
202811,035 2,885 
20299,377 2,963 
Thereafter41,543 55,265 
Total future payments102,358 68,652 
Less: interest(24,348)(37,638)
Total lease liabilities$78,010 $31,014 
v3.25.0.1
Note 12. Fair Value Measurements (Notes)
12 Months Ended
Dec. 31, 2024
Fair Value Disclosures [Abstract]  
Fair Value Measurements
12. Fair Value Measurements

The following is a description of the valuation techniques that we use to measure the fair value of assets and liabilities that we measure and report at fair value on a recurring basis:

Cash Equivalents and Restricted Cash Equivalents. At December 31, 2024 and 2023, our cash equivalents and restricted cash equivalents consisted of money market funds. We value our cash equivalents and restricted cash equivalents using observable inputs that reflect quoted prices for securities with identical characteristics and classify the valuation techniques that use these inputs as Level 1.

Marketable Securities and Restricted Marketable Securities. At December 31, 2024 and 2023, our marketable securities consisted of foreign debt, U.S. debt, and time deposits, and our restricted marketable securities consisted of foreign and U.S. government obligations, supranational debt, and U.S. debt. We value our marketable securities and restricted marketable securities using observable inputs that reflect quoted prices for securities with identical characteristics or quoted prices for securities with similar characteristics and other observable inputs (such as interest rates that are observable at commonly quoted intervals). Accordingly, we classify the valuation techniques that use these inputs as either Level 1 or Level 2 depending on the inputs used. We also consider the effect of our counterparties’ credit standing in these fair value measurements.

Derivative Assets and Liabilities. At December 31, 2024 and 2023, our derivative assets and liabilities consisted of foreign exchange forward contracts involving major currencies and commodity swap contracts involving major commodity prices. Since our derivative assets and liabilities are not traded on an exchange, we value them using standard industry valuation models. As applicable, these models project future cash flows and discount the amounts to a present value using market-based observable inputs, including credit risk, foreign exchange rates, forward and spot prices for currencies, and forward prices for commodities. These inputs are observable in active markets over the contract term of the derivative instruments we hold, and accordingly, we classify the valuation techniques as Level 2. In evaluating credit risk, we consider the effect of our counterparties’ and our own credit standing in the fair value measurements of our derivative assets and liabilities, respectively.

Contingent Consideration. At December 31, 2024 and 2023, our contingent consideration consisted of balances associated with a prior business acquisition. See Note 3. “Business Acquisitions” to our consolidated financial statements for further discussion of this acquisition. We project future cash outflows associated with certain payout outcomes and discount the amounts to a present value using significant unobservable inputs, including various probabilities and assumptions regarding the timing, nature, and extent of technical milestones achieved. We classify the valuation technique that uses these inputs as Level 3.
At December 31, 2024 and 2023, the fair value measurements of our assets and liabilities measured on a recurring basis were as follows (in thousands):
Fair Value Measurements at Reporting
Date Using
December 31, 2024Quoted Prices
in Active
Markets for
Identical
Assets
(Level 1)
Significant
Other
Observable
Inputs
(Level 2)
Significant
Unobservable
Inputs
(Level 3)
Assets:
Cash equivalents:
Money market funds$526,580 $526,580 $— $— 
Restricted cash equivalents:
Money market funds4,972 4,972 — — 
Marketable securities:
Time deposits162,836 162,836 — — 
U.S. debt8,747 — 8,747 — 
Restricted marketable securities199,136 — 199,136 — 
Derivative assets13,452 — 13,452 — 
Total assets$915,723 $694,388 $221,335 $— 
Liabilities:
Derivative liabilities$18,619 $— $18,619 $— 
Contingent consideration (1)
6,500 — — 6,500 
Total liabilities
$25,119 $— $18,619 $6,500 
——————————
(1)See Note 14. “Commitments and Contingencies” to our consolidated financial statements for discussion of our contingent consideration arrangements.

Fair Value Measurements at Reporting
Date Using
December 31, 2023Quoted Prices
in Active
Markets for
Identical
Assets
(Level 1)
Significant
Other
Observable
Inputs
(Level 2)
Significant
Unobservable
Inputs
(Level 3)
Assets:
Cash equivalents:
Money market funds$1,105,684 $1,105,684 $— $— 
Restricted cash equivalents:
Money market funds6,192 6,192 — — 
Marketable securities:
Time deposits76,511 76,511 — — 
U.S. debt44,089 — 44,089 — 
Foreign debt34,895 — 34,895 — 
Restricted marketable securities198,310 — 198,310 — 
Derivative assets1,778 — 1,778 — 
Total assets$1,467,459 $1,188,387 $279,072 $— 
Liabilities:
Derivative liabilities$1,744 $— $1,744 $— 
Contingent consideration (1)
18,500 — — 18,500 
Total liabilities$20,244 $— $1,744 $18,500 
——————————
(1)See Note 14. “Commitments and Contingencies” to our consolidated financial statements for discussion of our contingent consideration arrangements.

Fair Value of Financial Instruments

At December 31, 2024 and 2023, the carrying values and fair values of our financial instruments not measured at fair value were as follows (in thousands):
 December 31, 2024December 31, 2023
Carrying
Value
Fair
Value
Carrying
Value
Fair
Value
Assets:
Government grants receivable - noncurrent$157,570 $123,743 $152,208 $107,111 
Liabilities:
Long-term debt, including current maturities (1)
$464,550 $441,016 $500,000 $453,015 
——————————
(1)Excludes unamortized issuance costs and debt arrangements with an original maturity of less than one year.

The carrying values in our consolidated balance sheets of our trade accounts receivable, restricted cash, current government grants receivable, accounts payable, accrued expenses, and debt arrangements with an original maturity of less than one year approximated their fair values due to their nature and relatively short maturities; therefore, we excluded them from the foregoing table. The fair value measurements for our noncurrent government grants receivable and long-term debt are considered Level 2 measurements under the fair value hierarchy.

Credit Risk

We have certain financial instruments that subject us to credit risk. These consist primarily of cash, cash equivalents, marketable securities, accounts receivable, restricted cash, restricted cash equivalents, restricted marketable securities, foreign exchange forward contracts, and commodity swap contracts. We are exposed to credit losses in the event of nonperformance by the counterparties to our financial instruments. We place these instruments with various high-quality financial institutions and limit the amount of credit risk from any one counterparty. We monitor the credit standing of our counterparty financial institutions. Our net sales are primarily concentrated among a limited number of customers. We monitor the financial condition of our customers and perform credit evaluations whenever considered necessary. We typically require some form of payment security from our customers, including, but not limited to, advance payments, parent guarantees, letters of credit, bank guarantees, or surety bonds.
v3.25.0.1
Note 13. Debt (Notes)
12 Months Ended
Dec. 31, 2024
Debt Instruments [Abstract]  
Debt
13. Debt

Our debt arrangements consisted of the following at December 31, 2024 and 2023 (in thousands):
Balance (USD)
Loan AgreementCurrency20242023
Revolving Credit Facility
USD
$— $— 
India Credit FacilityUSD464,550 500,000 
India JPM Working Capital Facility
INR
28,490 60,827 
India HSBC Working Capital Facility
INR
69,097 — 
India Citibank Working Capital Facility
INR
48,017 — 
India Credit Agricole Working Capital Facility
INR
— — 
Total debt principal610,154 560,827 
Less: unamortized issuance costs(376)(521)
Total debt609,778 560,306 
Less: current portion(236,424)(96,238)
Noncurrent portion$373,354 $464,068 

Revolving Credit Facility

In June 2023, we entered into a credit agreement with several financial institutions as lenders and JPMorgan Chase Bank, N.A. as administrative agent, which provides us with a senior secured credit facility (the “Revolving Credit Facility”) with an aggregate borrowing capacity of $1.0 billion. Borrowing under the Revolving Credit Facility bears interest at a rate per annum equal to, at our option, (i) the Term Secured Overnight Financing Rate (“Term SOFR”), plus a credit spread of 0.10%, plus a margin that ranges from 1.25% to 2.25% or (ii) an alternate base rate as defined in the credit agreement, plus a margin that ranges from 0.25% to 1.25%. The margins under the Revolving Credit Facility are based on the Company’s net leverage ratio or, if the Company elects to switch to a credit ratings-based system after the investment grade ratings trigger date occurs (as defined in the credit agreement), on the Company’s public debt rating.

In addition to paying interest on outstanding principal under the Revolving Credit Facility, we are required to pay an unused commitment fee that ranges from 0.125% to 0.375% per annum based on the same factors discussed above and the daily unused commitments under the facility. We are also required to pay (i) a letter of credit fee based on the applicable margin for Term SOFR loans on the face amount of each letter of credit, (ii) a letter of credit fronting fee as agreed by the Company and such issuing lender, and (iii) other customary letter of credit fees. Our Revolving Credit Facility matures in June 2028. Loans and letters of credit issued under the Revolving Credit Facility are secured by liens on substantially all of the Company’s tangible and intangible assets.

As of December 31, 2024 and 2023, we had no outstanding debt or letters of credit under our Revolving Credit Facility.

India Credit Facility

In July 2022, FS India Solar Ventures Private Limited (“FSISV”), our indirect wholly-owned subsidiary, entered into a finance agreement (the “India Credit Facility”) with the U.S. International Development Finance Corporation for aggregate borrowing of up to $500.0 million for the development and construction of a solar module manufacturing facility in India. Principal on the India Credit Facility is payable in scheduled semi-annual installments beginning in August 2024 through the facility’s expected maturity in August 2029. The India Credit Facility is guaranteed by First Solar, Inc.
India JPM Working Capital Facility

In December 2022, FSISV entered into a working capital facility agreement (the “India JPM Working Capital Facility”) with JPMorgan Chase Bank, N.A. for the issuance of bank guarantees, bonds, and other similar forms of security. During 2023, the India JPM Working Capital Facility was amended to include certain working capital loans of up to INR 6.2 billion ($74.8 million). The outstanding balance matures in the first quarter of 2025. The India JPM Working Capital Facility is guaranteed by First Solar, Inc.

India HSBC Working Capital Facility

In February 2024, FSISV entered into a working capital facility agreement (the “India HSBC Working Capital Facility”) with the Hongkong and Shanghai Banking Corporation Limited, which provides certain working capital loans of up to INR 8.2 billion ($98.4 million). The outstanding balance matures in the first quarter of 2025. The India HSBC Working Capital Facility is guaranteed by First Solar, Inc.

India Citibank Working Capital Facility

In August 2024, FSISV entered into a working capital facility agreement (the “India Citibank Working Capital Facility”) with Citibank, N.A., which provides certain working capital loans of up to INR 4.5 billion ($53.8 million). The outstanding balance matures during the first half of 2025. The India Citibank Working Capital Facility is guaranteed by First Solar, Inc.

India Credit Agricole Working Capital Facility

In August 2022, FSISV entered into a working capital facility agreement (the “India Credit Agricole Working Capital Facility”) with Credit Agricole Corporate and Investment Bank, for the issuance of letters of credit, bank guarantees, and overdraft. During 2024, the India Credit Agricole Working Capital Facility was amended to include certain working capital loans of up to INR 4.0 billion ($46.8 million). The Credit Agricole Working Capital Facility is guaranteed by First Solar, Inc. As of December 31, 2024, there was no balance outstanding on the India Credit Agricole Working Capital Facility.

Interest Rates

As of December 31, 2024, the borrowing rates for our outstanding debt arrangements were as follows:
Loan Agreement
Interest Rate Description
Interest Rate
India Credit FacilityU.S. Treasury Constant Maturity Yield plus 1.75%5.57%
India JPM Working Capital Facility (1)
India Treasury bill rate plus 1.3%
7.81%
India HSBC Working Capital Facility (1)
India Treasury bill rate plus 1.5%
7.96%
India Citibank Working Capital Facility (1)
India Treasury bill rate plus 1.1%
7.53%
——————————
(1)The weighted-average interest rate for our outstanding short-term debt arrangements was 7.79% as of December 31, 2024.

During the years ended December 31, 2024, 2023, and 2022, we paid $36.2 million, $15.0 million, and $11.6 million, respectively, of interest related to our debt arrangements.
Future Principal Payments

At December 31, 2024, the future principal payments on our long-term debt were due as follows (in thousands):
Total Debt
2025$90,899 
202690,899 
202790,950 
202891,000 
2029100,802 
Total long-term debt future principal payments$464,550 
v3.25.0.1
Note 14. Commitments and Contingencies (Notes)
12 Months Ended
Dec. 31, 2024
Commitments and Contingencies Disclosure [Abstract]  
Commitments and Contingencies
14. Commitments and Contingencies

Commercial Commitments

During the normal course of business, we enter into commercial commitments in the form of letters of credit and surety bonds to provide financial and performance assurance to third parties. As of December 31, 2024, the issued and outstanding amounts and available capacities under these commitments were as follows (in millions):
Issued and OutstandingAvailable Capacity
Revolving Credit Facility (1)
$— $250.0 
Bilateral facilities (2)
167.8 159.7 
Surety bonds28.6 225.0 
——————————
(1)Our Revolving Credit Facility provides us with a sub-limit of $250.0 million to issue letters of credit, at a fee based on the applicable margin for Term SOFR loans, a fronting fee, and other customary letter of credit fees.

(2)Of the total letters of credit issued under the bilateral facilities, $9.1 million was secured with cash.

Product Warranties

When we recognize revenue for sales of modules, we accrue liabilities for the estimated future costs of meeting our limited warranty obligations. We estimate our limited product warranty liability for power output and defects in materials and workmanship under normal use and service conditions based on return rates for each series of module technology and other factors. We make and revise these estimates based primarily on the number of solar modules under warranty installed at customer locations, our historical experience with and projections of warranty claims, and our estimated per-module replacement costs. We also monitor our expected future module performance through certain quality and reliability testing and actual performance in certain field installation sites. From time to time, we have taken remediation actions with respect to affected modules beyond our limited warranties and may elect to do so in the future, in which case we would incur additional expenses. Such potential voluntary future remediation actions beyond our limited warranty obligations may be material to our consolidated statements of operations if we commit to any such remediation actions.
Product warranty activities during the years ended December 31, 2024, 2023, and 2022 were as follows (in thousands):
 202420232022
Product warranty liability, beginning of period$25,491 $33,787 $52,553 
Accruals for new warranties issued7,399 5,416 4,727 
Settlements(13,183)(6,058)(12,690)
Changes in estimate of product warranty liability56,728 (7,654)(10,803)
Product warranty liability, end of period$76,435 $25,491 $33,787 
Current portion of warranty liability$62,139 $5,920 $10,660 
Noncurrent portion of warranty liability$14,296 $19,571 $23,127 

We have identified manufacturing issues affecting certain Series 7 modules manufactured in 2023 and 2024 that may cause the modules to experience premature power loss once installed in the field. The ultimate loss we will incur for these manufacturing issues will depend on the extent of the premature power loss that is experienced in relation to the obligations under our limited product warranties, as well as any potential additional commitments we may make to remediate the affected modules. Based on currently available information and certain assumptions and estimates, we believe a reasonable estimate of the aggregate losses related to these manufacturing issues will range from approximately $56 million to $100 million. At this time, no individual amount within that range is a better estimate than any other amount. Accordingly, as of December 31, 2024, we increased our product warranty liability by the low end of the range, which we recorded as a reduction to revenue. The estimated range set forth above was based on our evaluation of the currently available information, including select samples of module performance data from several locations, the estimated number of affected modules, and projections of probable costs to remediate the issues. As additional information becomes available to us, our estimate of the aggregate losses related to these manufacturing issues may change, and any change in estimate may also result in a change to our product warranty liability.

During the year ended December 31, 2023, we revised our warranty estimate based on updated information regarding our warranty claims, which reduced our module warranty liability by $5.4 million. This updated information reflected lower-than-expected warranty claims for our older series of module technology and revisions to projected settlements, resulting in reductions to our projected module return rate. During the year ended December 31, 2022, we revised the warranty estimate based on updated information regarding our warranty claims, which reduced our module warranty liability by $10.2 million. This updated information reflected lower-than-expected warranty claims for our older series of module technology as well as the evolving claims profile of our newest series of module technology, resulting in reductions to our projected module return rates.

Indemnifications

In certain limited circumstances, we have provided indemnifications to customers or other parties under which we are contractually obligated to compensate such parties for losses they suffer resulting from a breach of a representation, warranty, or covenant; the resolution of specific matters associated with a solar project’s development or construction; guarantees of a third party’s payment or performance obligations; or any disallowance or lack of the right to claim all or any portion of certain tax credits. For contracts that have such indemnification provisions, we initially recognize a liability under ASC 460 for the estimated premium that would be required by a guarantor to issue the same indemnity in a standalone arm’s-length transaction with an unrelated party. We may base these estimates on the cost of insurance or other instruments that cover the underlying risks being indemnified and may purchase such instruments to mitigate our exposure to potential indemnification payments. We subsequently measure such liabilities at the greater of the initially estimated premium or the contingent liability required to be recognized under ASC 450. We recognize any indemnification liabilities as a reduction of earnings associated with the related transaction.
After an indemnification liability is recorded, we derecognize such amount pursuant to ASC 460 depending on the nature of the indemnity, which derecognition typically occurs upon expiration or settlement of the arrangement, and any contingent aspects of the indemnity are accounted for in accordance with ASC 450. As of December 31, 2024 and 2023, we accrued $2.5 million and $3.3 million of current indemnification liabilities, respectively. As of December 31, 2024, the maximum potential amount of future payments under our indemnifications was $1.3 billion.

Contingent Consideration

As part of our acquisition of Evolar in May 2023, we agreed to pay additional consideration of up to $42.5 million to the selling shareholders contingent upon the successful achievement of certain technical milestones. See Note 3. “Business Acquisitions” to our consolidated financial statements for further discussion of this acquisition. As of December 31, 2023, we recorded $7.5 million of current liabilities and $11.0 million of long-term liabilities for such contingent obligations based on their estimated fair values.

During the year ended December 31, 2024, we paid $7.5 million of contingent consideration to the selling shareholders based on the achievement of specific milestones. As of December 31, 2024, the remaining long-term contingent consideration liability was remeasured to a fair value of $6.5 million. The remeasurement resulted from adjustments in the probability and timing of achieving the remaining milestones. The changes in the fair value of the contingent consideration arrangement are classified within “Research and development” expense in our consolidated statements of operations.

Solar Module Collection and Recycling Liability

We previously established a module collection and recycling program, which has since been discontinued, to collect and recycle modules sold and covered under such program once the modules reach the end of their service lives. For legacy customer sales contracts that are covered under this program, we agreed to pay the costs for the collection and recycling of qualifying solar modules, and the end-users agreed to notify us, disassemble their solar power systems, package the solar modules for shipment, and revert ownership rights over the modules back to us at the end of the modules’ service lives. Accordingly, we recorded any collection and recycling obligations within “Cost of sales” at the time of sale based on the estimated cost to collect and recycle the covered solar modules.

We estimate the cost of our collection and recycling obligations based on the present value of the expected future cost of collecting and recycling the solar modules, which includes estimates for the cost of packaging materials; the cost of freight from the solar module installation sites to a recycling center; material, labor, and capital costs; and by-product credits for certain materials recovered during the recycling process. We base these estimates on our experience collecting and recycling solar modules and certain assumptions regarding costs at the time the solar modules will be collected and recycled. In the periods between the time of sale and the related settlement of the collection and recycling obligation, we accrete the carrying amount of the associated liability and classify the corresponding expense within “Selling, general and administrative” expense on our consolidated statements of operations.

We periodically review our estimates of expected future recycling costs and may adjust our liability accordingly. Such adjustments are presented within “Cost of sales” on our consolidated statements of operations. During the years ended December 31, 2024 and 2023, we completed our annual cost study of obligations under our module collection and recycling program and determined that no adjustment to the associated liability was necessary. During the year ended December 31, 2022, we completed our annual cost study of obligations under our module collection and recycling program and reduced the associated liability by $7.5 million primarily due to lower estimated capital and chemical costs resulting from improvements to our module recycling technology.
Our module collection and recycling liability was $134.4 million and $135.1 million as of December 31, 2024 and 2023, respectively. During the years ended December 31, 2024, 2023, and 2022, we recognized accretion expense of $5.8 million, $5.5 million, and $5.5 million, respectively, associated with this liability. See Note 7. “Restricted Marketable Securities” to our consolidated financial statements for more information about our arrangements for funding this liability.

Legal Proceedings

Class Action

In January 2022, a putative class action lawsuit titled City of Pontiac General Employees’ Retirement System v. First Solar, Inc., et al., Case No. 2:22-cv-00036-MTL, was filed in the United States District Court for the District of Arizona (hereafter “Arizona District Court”) against the Company and certain of our current officers (collectively, “Putative Class Action Defendants”). The complaint was filed on behalf of a purported class consisting of all purchasers of First Solar common stock between February 22, 2019 and February 20, 2020, inclusive. The complaint asserts violations of Sections 10(b) and 20(a) of the Securities Exchange Act of 1934 and Rule 10b-5 based on allegedly false and misleading statements related to the Company’s Series 6 solar modules and its project development business. It seeks unspecified damages and an award of costs and expenses. On April 25, 2022, the Arizona District Court issued an order appointing the Palm Harbor Special Fire Control & Rescue District Firefighters’ Pension Plan and the Greater Pennsylvania Carpenters’ Pension Fund as Lead Plaintiffs. On June 23, 2022, Lead Plaintiffs filed an Amended Complaint that brought the same claims and sought the same relief as the original complaint. On January 10, 2023, the Court granted the Putative Class Action Defendants’ motion to dismiss in full, with leave to amend by February 10, 2023. On February 10, 2023, Lead Plaintiffs filed a Second Amended Complaint. Putative Class Action Defendants filed a motion to dismiss the Second Amended Complaint on February 24, 2023. Lead Plaintiffs filed their opposition to the motion to dismiss on March 10, 2023, and Putative Class Action Defendants filed a reply in support of their motion to dismiss on March 17, 2023. On June 23, 2023, the Court granted the Putative Class Action Defendants’ motion to dismiss with prejudice. On July 14, 2023, the Clerk of Court entered judgment in favor of the Putative Class Action Defendants. Lead Plaintiffs did not file an appeal, and the judgment in favor of the Putative Class Action Defendants is now final.

Derivative Action

In September 2022, a derivative action titled Federman v. Widmar, et al., Case No. 2:22-cv-01541-JAT, was filed by a putative stockholder purportedly on behalf of the Company in the Arizona District Court against our current directors and certain officers of the Company (collectively, “Derivative Action Defendants”), alleging violations of Section 14(a) of the Securities Exchange Act of 1934, breach of fiduciary duties, contribution and indemnification, aiding and abetting, and gross mismanagement. The complaint generally alleges that the Derivative Action Defendants caused or allowed false and misleading statements to be made concerning the Company’s Series 6 modules and project development business. The action includes claims for, among other things, damages in favor of the Company and an award of costs and expenses to the putative plaintiff stockholder, including attorneys’ fees. The Company believes that the plaintiff in the derivative action lacks standing to pursue litigation on behalf of First Solar. On February 17, 2023, the case was transferred to Judge Liburdi, who is also presiding over the related putative class action. On March 10, 2023, the plaintiff filed an Amended Complaint. On April 10, 2023, the Derivative Action Defendants filed a motion to dismiss the Amended Complaint. The plaintiff filed its opposition to the motion to dismiss on May 17, 2023, and the Derivative Action Defendants filed a reply in support of their motion to dismiss on June 17, 2023. Given the Court’s dismissal of the putative class action, the parties agreed that the claims in the Derivative Action should be dismissed with prejudice and filed a joint stipulation to that effect on September 7, 2023. On September 8, 2023, the Court ordered the Clerk of Court to dismiss the action with prejudice.
Other Matters and Claims

In July 2021, Southern Power Company and certain of its affiliates (“Southern”) filed an arbitration demand with the American Arbitration Association against two subsidiaries of the Company, alleging breach of the EPC agreements for five projects in the United States, for which the Company’s subsidiaries served as the EPC contractor. The arbitration demand asserts breach of obligations to design and engineer the projects in accordance with the EPC agreements, particularly as such obligations relate to the procurement of tracker systems and inverters. The Company and its subsidiaries denied the claims, and defended the claims in arbitration hearings, which concluded in February 2023. In May 2023, the parties submitted their final proposals of individual award claims to the arbitration panel. In July 2023, the arbitration panel entered an interim award to Southern for $35.6 million, which was paid during the year ended December 31, 2023. As a result, we recognized a loss for such interim award in our results of operations for the year ended December 31, 2023. The final arbitration award, which did not change the results of the interim award, was signed on November 6, 2023. On February 2, 2024, First Solar commenced an action in the New York County Supreme Court seeking to vacate certain aspects of the final award. On May 6, 2024, such action was denied. First Solar has elected not to appeal, and considers this matter closed.

During the year ended December 31, 2022, we received several indemnification demands from certain customers, for whom we provided EPC services, regarding claims that such customers’ PV tracker systems infringe, in part, on patents owned by Rovshan Sade (“Plaintiff”), the owner of a company called Trabant Solar, Inc. In January 2023, we were notified by two of our customers that Plaintiff served them with patent infringement complaints, and we have assumed the defense of these claims. We have conducted due diligence on the patents and claims and believe that we will prevail in the actions. In April 2023, we commenced an Inter Partes Review (“IPR”) before the United States Patent and Trademark Office seeking to invalidate such claims. In November 2023, the United States Patent Trial and Appeal Board declined to hear the First Solar IPR. In July 2024, Plaintiff’s counsel filed a motion seeking to withdraw as counsel. The court granted the motion and issued a 45-day stay of all proceedings while Plaintiff seeks new representation. In September and December 2024, Plaintiff filed motions seeking a stay of all proceedings, claiming health issues. The court initially granted the motions and issued additional stays of all proceedings until March 2025 and subsequently ordered both parties to mediate the case, which is expected to take place during the week of March 17, 2025. At this time, we are not in a position to assess the likelihood of any potential loss or adverse effect on our financial condition or to estimate the amount or range of possible loss, if any, from these actions.

In April 2019, a subcontractor of First Solar sustained certain injuries while performing work at a former project site and, in May 2019, commenced legal action against a subsidiary of the Company. In June 2023, a jury awarded damages of approximately $51.3 million to the plaintiff. On September 21, 2023, the Superior Court of California for Monterey County ruled, in response to a motion for remittitur filed by the Company, that the damages awarded to the plaintiff were excessive and reduced the award from $51.3 million to $21.8 million. The plaintiff and defendant have appealed and cross appealed varying aspects of the verdict and the remittitur. Accordingly, due to the uncertainty surrounding the multiple decisions and appeals, as of December 31, 2024, we recorded a $21.8 million accrued litigation payable included in “Other current liabilities” in our consolidated balance sheet. We believe the full amount of awarded damages will be covered by our various insurance policies. Accordingly, we also recorded a $21.8 million receivable included in “Other current assets” in our consolidated balance sheet as of December 31, 2024. The plaintiff did not accept the reduced award by the court ordered deadline of October 10, 2023, and, as a result, the $21.8 million award has been vacated, and a new trial will be scheduled. We, in conjunction with our insurance carriers, are challenging the initial verdict in an appellate court, and the plaintiff is cross appealing from the decision to reduce the award, among other issues, stemming from the trial. We filed our initial briefs with the court on December 20, 2024. The plaintiff’s briefs are due by March 24, 2025.
On September 29, 2023 and June 5, 2024, the Company received subpoenas from the Division of Enforcement of the SEC seeking documents and information relating to the Company’s operations in India, the Company's entry into a PV module supply agreement with an India-based customer, and certain aspects of the Company's technology roadmap, among other things. The Company is cooperating with the SEC and cannot predict the ultimate timing, scope, or outcome of this matter.

We are party to other legal matters and claims in the normal course of our operations. While we believe the ultimate outcome of these matters and claims will not have a material adverse effect on our financial position, results of operations, or cash flows, the outcome of such matters and claims is not determinable with certainty, and negative outcomes may adversely affect us.
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Note 15. Revenue from Contracts with Customers (Notes)
12 Months Ended
Dec. 31, 2024
Revenue from Contract with Customer [Abstract]  
Revenue from Contracts with Customers [Text Block]
15. Revenue from Contracts with Customers

We recognize revenue for module sales at a point in time following the transfer of control of the modules to the customer, which typically occurs upon delivery of the modules to the location specified in the terms of the underlying contract. Our customer contracts generally contain provisions that (i) require us to pay the customer liquidated damages if we fail to deliver modules by scheduled dates or if we fail to deliver modules that meet certain U.S. domestic content requirements and (ii) entitle us to a termination payment if the customer defaults on its contractual obligations and we terminate the contract. Our accounting policy associated with revenue recognition from module sales is further described in Note 2. “Summary of Significant Accounting Policies.”

The following table reflects the changes in our contract liabilities, which we classify as “Deferred revenue,” for the year ended December 31, 2024 (in thousands):
 20242023Change
Deferred revenue $2,039,825 $2,005,183 $34,642 %

During the year ended December 31, 2024, our contract liabilities increased by $34.6 million primarily due to advance payments received or accrued in the current year for future sales of solar modules, partially offset by the recognition of revenue for sales of solar modules for which payment was received in prior years. During the years ended December 31, 2024 and 2023, we recognized revenue of $433.6 million and $432.7 million, respectively, that was included in the corresponding contract liability balance at the beginning of the periods.

As of December 31, 2024, we had entered into contracts with customers for the future sale of 68.5 GW of solar modules for an aggregate transaction price of $20.5 billion, which we expect to recognize as revenue through 2030 as we transfer control of the modules to the customers. This volume and transaction price exclude contracts with customers in India for which payment has not been fully secured. This transaction price also excludes estimates of variable consideration associated with (i) future module technology improvements, including enhancements to certain energy related attributes, (ii) sales freight in excess of defined thresholds, (iii) changes to certain commodity prices, and (iv) the module wattage committed for delivery, among other things. As a result, the revenue recognized from such contracts may increase or decrease in future periods relative to the original transaction price. These contracts may also be subject to amendments as agreed to by the parties to the contract. These amendments may increase or decrease the volume of modules to be sold under the contract, change delivery schedules, or otherwise adjust the expected revenue under these contracts.

See Note 21. “Segment and Geographical Information” for the disaggregation of revenue by reportable segment.
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Note 16. Stockholders' Equity (Notes)
12 Months Ended
Dec. 31, 2024
Class of Stock Disclosures [Abstract]  
Stockholders' Equity Note Disclosure [Text Block]
16. Stockholders’ Equity

Preferred Stock

As of December 31, 2024 and 2023, we had authorized 30,000,000 shares of undesignated preferred stock, $0.001 par value, none of which was issued and outstanding. Our board of directors is authorized to determine the rights, preferences, and restrictions on any series of preferred stock that we may issue.

Common Stock

As of December 31, 2024 and 2023, we had authorized 500,000,000 shares of common stock, $0.001 par value, of which 107,060,281 and 106,847,475 shares, respectively, were issued and outstanding. Each share of common stock is entitled to a single vote. We have not declared or paid any dividends through December 31, 2024.
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Note 17. Share-Based Compensation (Notes)
12 Months Ended
Dec. 31, 2024
Share-Based Payment Arrangement [Abstract]  
Share-Based Compensation
17. Share-Based Compensation

The following table presents share-based compensation expense recognized in our consolidated statements of operations for the years ended December 31, 2024, 2023, and 2022 (in thousands):
 202420232022
Cost of sales$3,923 $4,798 $3,174 
Selling, general and administrative20,696 25,217 22,367 
Research and development3,502 4,133 3,080 
Production start-up(17)71 35 
Total share-based compensation expense$28,104 $34,219 $28,656 

As of December 31, 2024, we had $26.6 million of unrecognized share-based compensation expense related to unvested restricted stock and performance units, which we expect to recognize over a weighted-average period of approximately 1.3 years. During the years ended December 31, 2024, 2023, and 2022, we recognized an income tax benefit in our consolidated statements of operations of $12.2 million, $19.3 million, and $7.3 million, respectively, related to share-based compensation expense, including excess tax benefits. We authorize our transfer agent to issue new shares, net of shares withheld for taxes as appropriate, for the vesting of restricted stock and performance units or grants of unrestricted stock.

Share-Based Compensation Plans

During the year ended December 31, 2020, we adopted our 2020 Omnibus Plan, under which directors, officers, employees, and consultants of First Solar, Inc. (including any of its affiliates) are eligible to participate in various forms of share-based compensation. The 2020 Omnibus Plan is administered by the compensation committee (or any other committee designated by our board of directors), which is authorized to, among other things, determine the recipients of grants, the exercise price, and the vesting schedule of any awards made under the 2020 Omnibus Plan. Our board of directors may amend, modify, or terminate the 2020 Omnibus Plan without the approval of our stockholders, except for amendments that would increase the maximum number of shares of our common stock available for awards under the 2020 Omnibus Plan, increase the maximum number of shares of our common stock that may be delivered by incentive stock options, or modify the requirements for participation in the 2020 Omnibus Plan.
The 2020 Omnibus Plan provides for the grant of incentive stock options, non-qualified stock options, stock appreciation rights, restricted shares, restricted stock units, performance units, cash incentive awards, performance compensation awards, and other equity-based and equity-related awards. The shares underlying any forfeited, expired, terminated, or canceled awards become available for new award grants. We may not grant awards under the 2020 Omnibus Plan after 2030, which is the tenth anniversary of the 2020 Omnibus Plan’s approval by our stockholders. As of December 31, 2024, we had 6,408,178 shares available for future issuance under the 2020 Omnibus Plan.

Restricted Stock and Performance Units

We issue shares to the holders of restricted stock units on the date the restricted units vest. The majority of shares issued are net of applicable withholding taxes, which we pay on behalf of our associates. As a result, the actual number of shares issued will generally be less than the number of restricted stock units granted. Prior to vesting, restricted stock units do not have dividend equivalent rights or voting rights, and the shares underlying the restricted stock units are not considered issued and outstanding.

In July 2019, March 2020, and May 2021, the compensation committee of our board of directors approved grants of performance units for key executive officers to be earned over multi-year performance periods, which ended in December 2021, December 2022, and December 2023, respectively. Vesting of the 2019, 2020, and 2021 grants of performance units was contingent upon the specific attainment targets of each grant, which targets included metrics such as contracted revenue, module wattage, return on capital, cost per watt, gross profit, incremental average selling price, and operating income metrics. In March 2022, the compensation committee certified the achievement of the vesting conditions applicable to the 2019 grants, which approximated the maximum level of performance. In March 2023, the compensation committee certified the achievement of the vesting conditions applicable to the 2020 grants, which approximated the target level of performance. In February 2024, the compensation committee certified the achievement of the vesting conditions applicable to the 2021 grants, which approximated the maximum level of performance. Accordingly, each participant received one share of common stock for each vested performance unit granted, net of any tax withholdings.

In March 2022, the compensation committee approved additional grants of performance units for key executive officers to be earned over a multi-year performance period, which ended in December 2024. Vesting of the 2022 grants of performance units is contingent upon the relative attainment of target contracted revenue, cost per watt, and return on capital metrics, to be certified by the compensation committee in 2025.

In March 2023 and March 2024, the compensation committee approved additional grants of performance units for key executive officers; such grants are expected to be earned over a multi-year performance period ending in December 2025 and December 2026, respectively. Vesting of the 2023 and 2024 grants of performance units is contingent upon the specific attainment targets of each grant, which targets include metrics such as contracted revenue, production, incremental average selling price, and operating margin metrics.

Vesting of performance units is also contingent upon the employment of program participants through the applicable vesting dates, with limited exceptions in case of death, disability, a qualifying retirement, or a change-in-control of First Solar. Outstanding performance units are included in the computation of diluted net income per share based on the number of shares that would be issuable if the end of the reporting period were the end of the contingency period.

In February 2022, we adopted a Clawback Policy (“the Policy”) that applies to the Company’s current and former Section 16 officers. The Policy applies to all incentive compensation, including any performance-based annual incentive awards and performance-based equity compensation. The Policy was adopted to ensure that incentive compensation is paid or awarded based on accurate financial results and the correct calculation of performance against incentive targets.
The following is a summary of our restricted stock unit activity, including performance unit activity, for the year ended December 31, 2024:
 
 
 
 
Number of Shares
Weighted-Average
Grant-Date
Fair Value
Unvested restricted stock units at December 31, 2023
960,448$106.25 
Restricted stock units granted (1)215,849158.63 
Restricted stock units vested(331,153)75.44 
Restricted stock units forfeited(30,806)123.81 
Unvested restricted stock units at December 31, 2024
814,338$132.00 
——————————
(1)Restricted stock units granted include the maximum amount of performance units available for issuance under our long-term incentive program for key executive officers and associates. The actual number of shares to be issued will depend on the relative attainment of the performance metrics described above.

We estimate the fair value of our restricted stock unit awards based on our stock price on the grant date. For the years ended December 31, 2023 and 2022, the weighted-average grant-date fair value for restricted stock units granted in such years was $210.45 and $89.21, respectively. The total fair value of restricted stock units vested during 2024, 2023, and 2022 was $25.0 million, $20.0 million, and $26.4 million, respectively.

Unrestricted Stock

During the years ended December 31, 2024, 2023, and 2022, we awarded 9,645; 11,246; and 19,868, respectively, of fully vested, unrestricted shares of our common stock, excluding amounts withheld for taxes, to the chair and independent members of our board of directors. Accordingly, we recognized $1.9 million, $2.1 million, and $1.9 million of share-based compensation expense for these awards during the years ended December 31, 2024, 2023, and 2022, respectively.
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Note 18. Income Taxes (Notes)
12 Months Ended
Dec. 31, 2024
Income Tax Disclosure [Abstract]  
Income Taxes
18. Income Taxes

The Inflation Reduction Act. In August 2022, the previous U.S. President signed into law the IRA, which revised U.S. tax law by, among other things, including a new CAMT of 15% on certain large corporations, imposing a 1% excise tax on stock buybacks, and providing various incentives to address climate change, including the introduction of the advanced manufacturing production credit under Section 45X of the IRC. The provisions of the IRA are generally effective for tax years beginning after 2022. Certain developments to regulations include the following:

In March 2024, the U.S. Treasury Department and the IRS issued final regulations on the direct payment election under Section 6417 of the IRC. The final regulations apply to tax years ending on or after March 11, 2024, but taxpayers may choose to apply the rules in the final regulations in taxable years ending before March 11, 2024, provided the final regulations are applied in their entirety and in a consistent manner.

In April 2024, the U.S. Treasury Department and the IRS issued final regulations on the elective transfer provisions under Section 6418 of the IRC. The final regulations apply to taxable years ending on or after April 30, 2024, but taxpayers may choose to apply the rules in the final regulations in taxable years ending before April 30, 2024, provided the final regulations are applied in their entirety and in a consistent manner.

In October 2024, the U.S. Treasury Department and the IRS issued final regulations for the advanced manufacturing production credit under Section 45X of the IRC. These final regulations apply to eligible components for which production is completed and sales occur after December 31, 2022, and during taxable years ending on or after October 28, 2024.

Foreign Tax Credit Regulations. In November 2022, the U.S. Treasury Department released proposed foreign tax credit (“FTC”) regulations addressing various aspects of the U.S. FTC regime. Among other items, these proposed regulations provide certain exceptions for determining creditable foreign withholding taxes. Taxpayers may rely on these proposed regulations, which apply to tax years beginning on or after December 28, 2021. As a result of these proposed regulations, foreign withholding taxes will continue to be creditable. In July 2023, the U.S. Treasury Department issued Notice 2023-55, which provides temporary relief for taxpayers in determining whether a foreign tax is eligible for a foreign tax credit for taxable years beginning on or after December 28, 2021 and ending before December 31, 2023. In December 2023, the U.S. Treasury Department issued Notice 2023-80, which extends this relief period until future guidance is issued.

Pillar Two. In December 2021, the OECD released model rules for a new global minimum tax framework (“Pillar Two”). Certain governments in countries in which we operate have enacted local Pillar Two legislation, with effective dates between January 1, 2024 and April 1, 2024; such local legislation may also include qualified domestic minimum top-up tax. As these legislative changes develop and expand, we expect to continue to monitor the changes and evaluate their potential impact to our results of operations.

Global Intangible Low-Taxed Income. In December 2017, the United States enacted the Tax Cuts and Jobs Act, changing how foreign earnings are subject to tax in the U.S. and enacting a tax on GILTI earned by foreign corporate subsidiaries. We record taxes due on U.S. inclusions in taxable income related to GILTI as a current-period expense when incurred.

During the year ended December 31, 2024, we reversed our position to indefinitely reinvest the accumulated earnings of a foreign subsidiary and recorded tax expense of $6.2 million. There were no other changes to our indefinite reinvestment assertions during the period.
The U.S. and non-U.S. components of our income or loss before income taxes for the years ended December 31, 2024, 2023, and 2022 were as follows (in thousands):
 202420232022
U.S. income (loss)
$1,217,274 $787,598 $(17,652)
Non-U.S. income189,064 103,692 26,250 
Income before taxes$1,406,338 $891,290 $8,598 

The components of our income tax expense or benefit for the years ended December 31, 2024, 2023, and 2022 were as follows (in thousands):
 202420232022
Current expense:
   
Federal$64,108 $44,693 $8,434 
State48,255 8,285 399 
Foreign21,834 20,767 49,984 
Total current expense
134,197 73,745 58,817 
Deferred (benefit) expense:   
Federal(16,840)(23,390)(13,928)
State(17,505)(1,413)(700)
Foreign14,442 11,571 8,575 
Total deferred benefit
(19,903)(13,232)(6,053)
Total income tax expense
$114,294 $60,513 $52,764 

Our Malaysian subsidiary has been granted a long-term tax holiday that expires in 2027. The tax holiday, which generally provides for a full exemption from Malaysian income tax, is conditional upon our continued compliance with certain employment and investment thresholds, which we are currently in compliance with and expect to continue to comply with through the expiration of the tax holiday in 2027.

Our Vietnamese subsidiary has been granted a long-term tax incentive that generally provides a full exemption from Vietnamese income tax through 2023, followed by reduced annual tax rates of 5% through 2032 and 10% through 2036. Such long-term tax incentive is conditional upon our continued compliance with certain revenue and R&D spending thresholds, which we are currently in compliance with and expect to continue to comply with through the expiration of the tax holiday.
Our income tax results differed from the amount computed by applying the relevant U.S. statutory federal corporate income tax rate to our income or loss before income taxes for the following reasons for the years ended December 31, 2024, 2023, and 2022 (in thousands):
 202420232022
 TaxPercentTaxPercentTaxPercent
Statutory income tax expense$295,331 21.0 %$187,171 21.0 %$1,806 21.0 %
Changes in valuation allowance22,680 1.6 %10,873 1.2 %22,239 258.6 %
GILTI inclusion16,174 1.2 %— — %— — %
State tax, net of federal benefit14,850 1.1 %5,468 0.6 %700 8.1 %
Change in tax contingency12,110 0.9 %— %4,326 50.3 %
Non-deductible expenses (1)8,373 0.6 %20,283 2.3 %10,776 125.3 %
OECD Pillar Two global minimum tax8,319 0.6 %— — %— — %
Foreign dividend income4,774 0.3 %9,115 1.0 %2,857 33.2 %
Foreign tax rate differential4,141 0.3 %1,018 0.1 %(4,227)(49.1)%
Share-based compensation(5,760)(0.4)%(11,955)(1.4)%(1,017)(11.8)%
Return to provision adjustments(6,804)(0.5)%(3,972)(0.4)%(1,767)(20.5)%
Tax credits(21,909)(1.6)%(9,337)(1.0)%(12,654)(147.2)%
Effect of tax holiday(29,180)(2.1)%(11,501)(1.3)%27,424 318.9 %
Section 45X production credit(209,510)(14.9)%(138,546)(15.5)%— — %
Other705 — %1,887 0.2 %2,301 26.9 %
Reported income tax expense$114,294 8.1 %$60,513 6.8 %$52,764 613.7 %
——————————
(1)Includes, among other things, excess compensation for executive officers that is not deductible for tax purposes pursuant to Section 162(m) of the IRC.

During the years ended December 31, 2024 and 2023, we made net tax payments of $94.2 million and $90.9 million, respectively. During the year ended December 31, 2022, we received net tax refunds of $3.9 million.
Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities calculated under U.S. GAAP and the amounts calculated for preparing our income tax returns. The items that gave rise to our deferred taxes as of December 31, 2024 and 2023 were as follows (in thousands):
 20242023
Deferred tax assets:
Long-term contracts$351,260 $211,974 
Net operating losses163,408 119,822 
Capitalized research and development110,262 53,146 
Inventory50,283 30,787 
Accrued expenses38,161 29,503 
Tax credits22,783 14,800 
Compensation12,006 16,451 
Equity in earnings4,052 4,464 
Deferred expenses1,544 1,590 
Other31,650 28,908 
Deferred tax assets, gross785,409 511,445 
Valuation allowance(167,866)(149,424)
Deferred tax assets, net of valuation allowance617,543 362,021 
Deferred tax liabilities:
Property, plant and equipment(439,545)(234,394)
Investment in foreign subsidiaries(9,799)(6,034)
Acquisition accounting / basis difference(4,170)(3,964)
Restricted marketable securities and derivatives(1,983)(2,087)
Capitalized interest(1,357)(1,294)
Other(6,577)(14,200)
Deferred tax liabilities$(463,431)$(261,973)
Net deferred tax assets$154,112 $100,048 

We use the deferral method of accounting for investment tax credits under which the credits are recognized as reductions in the carrying value of the related assets. The use of the deferral method also results in a basis difference from the recognition of a deferred tax asset and an immediate income tax benefit for the future tax depreciation of the related assets. Such basis differences are accounted for pursuant to the income statement method.

The following table shows changes in the valuation allowance against our deferred tax assets during the years ended December 31, 2024, 2023, and 2022 (in thousands):
 202420232022
Valuation allowance, beginning of year$149,424 $135,763 $123,917 
Additions24,445 15,109 58,922 
Reversals(6,003)(1,448)(47,076)
Valuation allowance, end of year$167,866 $149,424 $135,763 

We maintained a valuation allowance of $167.9 million and $149.4 million as of December 31, 2024 and 2023, respectively, against certain of our deferred tax assets, as it is more likely than not that such amounts will not be fully realized. During the year ended December 31, 2024, the valuation allowance increased by $18.4 million primarily due to current year operating losses in certain jurisdictions, partially offset by the partial release of the valuation allowance in jurisdictions with current year operating income.

As of December 31, 2024, we had federal and aggregate state net operating loss carryforwards of $6.2 million and $143.0 million, respectively. As of December 31, 2023, we had federal and aggregate state net operating loss
carryforwards of $7.6 million and $74.1 million, respectively. If not used, the federal net operating loss carryforwards incurred prior to 2018 will begin to expire in 2030, and the state net operating loss carryforwards will begin to expire in 2029. Federal net operating losses arising in tax years beginning in 2018 may be carried forward indefinitely, and the associated deduction is limited to 80% of taxable income. The utilization of our net operating loss carryforwards is also subject to an annual limitation under Section 382 of the IRC due to changes in ownership. Based on our analysis, we do not believe such limitation will impact our realization of the net operating loss carryforwards as we anticipate utilizing them prior to expiration. As of December 31, 2024, we also had U.S. foreign tax credit carryforwards of $22.8 million. If not used, these credits will begin to expire in 2034.

The following table shows a reconciliation of the beginning and ending amount of liabilities associated with uncertain tax positions for the years ended December 31, 2024, 2023, and 2022 (in thousands):
 202420232022
Unrecognized tax benefits, beginning of year$16,723 $14,493 $7,811 
Increases related to prior year tax positions1,007 2,516 4,569 
Decreases related to prior year tax positions(651)(437)— 
Decreases from lapse in statute of limitations— — (361)
Decreases relating to settlements with authorities
(4,237)(2,122)— 
Increases related to current tax positions11,030 2,273 2,474 
Unrecognized tax benefits, end of year$23,872 $16,723 $14,493 

If recognized, $22.3 million of unrecognized tax benefits, excluding interest and penalties, would reduce our annual effective tax rate. Due to the uncertain and complex application of tax laws and regulations, it is possible that the ultimate resolution of uncertain tax positions may result in liabilities that could be materially different from these estimates. In such an event, we will record additional tax expense or benefit in the period in which such resolution occurs. Our policy is to recognize any interest and penalties that we may incur related to our tax positions as a component of income tax expense or benefit. During the years ended December 31, 2024, 2023, and 2022, we recognized interest and penalties of $0.3 million, $0.4 million, and $0.3 million, respectively, related to unrecognized tax benefits.

We are subject to audit by federal, state, local, and foreign tax authorities. We are currently under examination in India, Chile, the United States, and the States of Georgia and Tennessee. We believe that adequate provisions have been made for any adjustments that may result from tax examinations. However, the outcome of tax examinations cannot be predicted with certainty. If any issues addressed by our tax examinations are not resolved in a manner consistent with our expectations, we could be required to adjust our provision for income taxes in the period such resolution occurs.

The following table summarizes the tax years that are either currently under audit or remain open and subject to examination by the tax authorities in the most significant jurisdictions in which we operate:
 Tax Years
Vietnam2014 - 2023
United States
2016 - 2018; 2020 - 2023
India
2018 - 2023
Singapore2019 - 2023
Malaysia2020 - 2023

In certain of the jurisdictions noted above, we operate through more than one legal entity, each of which has different open years subject to examination. The table above presents the open years subject to examination for the most material of the legal entities in each jurisdiction. Additionally, tax years are not closed until the statute of limitations in each jurisdiction expires. In the jurisdictions noted above, the statute of limitations can extend beyond the open years subject to examination.
v3.25.0.1
Note 19. Net Income (Loss) per Share (Notes)
12 Months Ended
Dec. 31, 2024
Earnings Per Share [Abstract]  
Net Income (Loss) per Share
19. Net Income (Loss) per Share

The calculation of basic and diluted net income (loss) per share for the years ended December 31, 2024, 2023, and 2022 was as follows (in thousands, except per share amounts):
202420232022
Basic net income (loss) per share   
Numerator:   
Net income (loss)$1,292,044 $830,777 $(44,166)
Denominator:   
Weighted-average common shares outstanding107,015106,795106,551
Diluted net income (loss) per share   
Denominator:   
Weighted-average common shares outstanding107,015106,795106,551
Effect of restricted stock and performance units510 577 — 
Weighted-average shares used in computing diluted net income (loss) per share107,525107,372106,551
Net income (loss) per share:
Basic$12.07 $7.78 $(0.41)
Diluted$12.02 $7.74 $(0.41)

The following table summarizes the potential shares of common stock that were excluded from the computation of diluted net income (loss) per share for the years ended December 31, 2024, 2023, and 2022 as such shares would have had an anti-dilutive effect (in thousands):
202420232022
Anti-dilutive shares576
v3.25.0.1
Note 20. Accumulated Other Comprehensive Loss (Notes)
12 Months Ended
Dec. 31, 2024
Other Comprehensive Income (Loss), Net of Tax [Abstract]  
Accumulated Other Comprehensive Loss
20. Accumulated Other Comprehensive Loss

The following table presents the changes in accumulated other comprehensive loss, net of tax, for the year ended December 31, 2024 (in thousands):
Foreign Currency Translation Adjustment
Unrealized Loss on Marketable Securities and Restricted Marketable Securities
Unrealized (Loss) Gain on Derivative Contracts
Total
Balance as of December 31, 2023$(118,366)$(54,610)$(1,155)$(174,131)
Other comprehensive loss before reclassifications(13,594)(1,975)(1,196)(16,765)
Amounts reclassified from accumulated other comprehensive loss4,664 (11)2,323 6,976 
Net tax effect— 113 (251)(138)
Net other comprehensive (loss) income(8,930)(1,873)876 (9,927)
Balance as of December 31, 2024$(127,296)$(56,483)$(279)$(184,058)

The following table presents the pretax amounts reclassified from accumulated other comprehensive loss into our consolidated statements of operations for the years ended December 31, 2024, 2023, and 2022 (in thousands):
Comprehensive Income ComponentsIncome Statement Line Item202420232022
Foreign currency translation adjustment:
Foreign currency translation adjustmentCost of sales$— $146 $— 
Foreign currency translation adjustmentGain on sales of businesses, net— — 3,756 
Foreign currency translation adjustmentOther (expense) income, net(4,664)(1,766)959 
Total foreign currency translation adjustment(4,664)(1,620)4,715 
Unrealized gain (loss) on marketable securities and restricted marketable securitiesOther (expense) income, net11 (9)— 
Unrealized (loss) gain on derivative contracts:
Commodity swap contractsCost of sales(2,323)(6,726)(859)
Foreign exchange forward contractsCost of sales— — 1,671 
Total unrealized (loss) gain on derivative contracts(2,323)(6,726)812 
Total (loss) gain reclassified$(6,976)$(8,355)$5,527 
v3.25.0.1
Note 21. Segment and Geographical Information (Notes)
12 Months Ended
Dec. 31, 2024
Segment Reporting [Abstract]  
Segment and Geographical Information
21. Segment and Geographical Information

Our only reportable segment is our modules business, which involves the design, manufacture, and sale of CdTe solar modules, which convert sunlight into electricity. Third-party customers of our modules segment include system developers, independent power producers, utilities, commercial and industrial companies, and other system owners and operators. Our residual business operations include certain project development activities, O&M services, the results of operations from PV solar power systems we owned and operated in certain international regions, and the sale of such systems to third-party customers.

Our business is managed by our Chief Executive Officer, who is also considered our chief operating decision maker (“CODM”). Our CODM views sales of solar modules as the primary driver of our consolidated operating results. Our modules segment contributes to our operating results by providing the fundamental technologies and solar modules that drive our business and sales opportunities. Accordingly, our CODM generally makes decisions about allocating resources and assessing performance of the Company based on the gross profit of our modules segment. However, information about our modules segment assets is not reported to the CODM for purposes of making such decisions. Accordingly, we exclude such asset information from our reportable segment financial disclosures.

The following tables provide a reconciliation of certain financial information for our reportable segment to information presented in our consolidated financial statements for the years ended December 31, 2024, 2023, and 2022 (in thousands):
 Year Ended December 31, 2024
 ModulesOther
Consolidated Total
Net sales$4,202,733 $3,556 $4,206,289 
Cost of sales
2,342,045 6,380 2,348,425 
Gross profit (loss)
1,860,688 (2,824)1,857,864 
Goodwill28,335 — 28,335 
 Year Ended December 31, 2023
 ModulesOther
Consolidated Total
Net sales$3,296,809 $21,793 $3,318,602 
Cost of sales
2,019,388 (1,465)2,017,923 
Gross profit
1,277,421 23,258 1,300,679 
Goodwill29,687 — 29,687 
 Year Ended December 31, 2022
 ModulesOther
Consolidated Total
Net sales$2,428,278 $191,041 $2,619,319 
Cost of sales
2,312,881 236,580 2,549,461 
Gross profit (loss)
115,397 (45,539)69,858 
Goodwill14,462 — 14,462 
The following table presents net sales for the years ended December 31, 2024, 2023, and 2022 by geographic region, based on the customer country of invoicing (in thousands):
 202420232022
United States$3,904,844 $3,187,603 $2,193,619 
India201,714 10,869 37,215 
France34,370 68,302 67,656 
Chile— 173,279 
All other foreign countries65,361 51,819 147,550 
Net sales$4,206,289 $3,318,602 $2,619,319 

The following table presents long-lived assets, which include property, plant and equipment, lease assets, and project assets as of December 31, 2024 and 2023 by geographic region, based on the physical location of the assets (in thousands):
 20242023
United States$3,911,923 $2,734,952 
Malaysia646,111 718,692 
Vietnam500,568 544,380 
India471,736 478,667 
All other foreign countries52,345 50,492 
Long-lived assets$5,582,683 $4,527,183 
v3.25.0.1
Note 22. Concentrations of Risks (Notes)
12 Months Ended
Dec. 31, 2024
Risks and Uncertainties [Abstract]  
Concentrations of Risks
22. Concentrations of Risks

Customer Concentration Risk. The following customers each comprised 10% or more of our total net sales for the years ended December 31, 2024, 2023, and 2022:
 
Segment
202420232022
 % of Net Sales% of Net Sales% of Net Sales
Customer #1
Modules
*10 %10 %
Customer #2Modules**14 %
Customer #3Modules**10 %
——————————
*Net sales for these customers were less than 10% of our total net sales for the period.

Supplier Concentration Risk. Several of our key raw materials and components, in particular CdTe and substrate glass, and manufacturing equipment are either single-sourced or sourced from a limited number of suppliers. Failure of any of our key suppliers to perform could disrupt our supply chain and adversely impact our operations by impairing our ability to deliver solar modules to customers in the required quality and quantities and at a price that is profitable to us.

Production Concentration Risk. Shortages of essential components and equipment could occur due to increases in demand or interruptions of supply, which may be exacerbated by the availability of logistics services, thereby adversely affecting our ability to meet customer demand for our products. Our solar modules are currently produced at our facilities in the United States, Malaysia, Vietnam, and India. Damage to or disruption of these facilities could interrupt our business and adversely affect our ability to generate net sales.
v3.25.0.1
Pay vs Performance Disclosure - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Pay vs Performance Disclosure      
Net Income (Loss) Attributable to Parent $ 1,292,044 $ 830,777 $ (44,166)
v3.25.0.1
Insider Trading Arrangements
3 Months Ended
Dec. 31, 2024
shares
Trading Arrangements, by Individual  
Material Terms of Trading Arrangement
From time to time, our directors and officers may adopt plans for the purchase or sale of our securities. Such plans may be designed to satisfy the affirmative defense conditions of Rule 10b5-1 under the Exchange Act or may constitute non-Rule 10b5-1 trading arrangements (as defined in Item 408(c) of Regulation S-K). During the three months ended December 31, 2024, none of our officers or directors terminated Rule 10b5-1 trading arrangements or adopted or terminated non-Rule 10b5-1 trading arrangements. However, certain of our officers adopted Rule 10b5-1 trading plans for the sale of our securities. The following table provides certain terms of such plans:
Name
Position
Action
Adoption Date
Expiration Date
Aggregate Number of Securities to be Sold (1)
Alexander R. Bradley
Chief Financial Officer
Adoption
November 13, 2024September 30, 202515,129
Kuntal Kumar Verma
Chief Manufacturing Officer
AdoptionNovember 14, 2024March 31, 20257,710
——————————
(1)Represents the gross number of shares subject to the Rule 10b5-1(c) plan, excluding the potential effect of shares withheld for taxes. Amounts related to performance units are presented at their target amounts. The actual number of performance units that vest following the end of the applicable performance period, if any, will depend on the relative attainment of the performance metrics.
Non-Rule 10b5-1 Arrangement Adopted false
Rule 10b5-1 Arrangement Terminated false
Non-Rule 10b5-1 Arrangement Terminated false
Alexander R. Bradley [Member]  
Trading Arrangements, by Individual  
Name Alexander R. Bradley
Title Chief Financial Officer
Rule 10b5-1 Arrangement Adopted true
Adoption Date November 13, 2024
Expiration Date September 30, 2025
Aggregate Available 15,129
Kuntal Kumar Verma [Member]  
Trading Arrangements, by Individual  
Name Kuntal Kumar Verma
Title Chief Manufacturing Officer
Rule 10b5-1 Arrangement Adopted true
Adoption Date November 14, 2024
Expiration Date March 31, 2025
Aggregate Available 7,710
v3.25.0.1
Insider Trading Policies and Procedures
12 Months Ended
Dec. 31, 2024
Insider Trading Policies and Procedures [Line Items]  
Insider Trading Policies and Procedures Adopted true
v3.25.0.1
Cybersecurity Risk Management and Strategy Disclosure
12 Months Ended
Dec. 31, 2024
Cybersecurity Risk Management, Strategy, and Governance [Line Items]  
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]
First Solar maintains a cyber risk management program designed to identify, assess, and manage cybersecurity risks. The underlying controls of the cyber risk management program incorporate recognized best practices and standards for cybersecurity, including guidance from the National Institute of Standards and Technology (“NIST”) cybersecurity framework. Our cyber risk management program includes various risk assessments that are completed on a regular basis, including (i) information security controls assessments with internal and external audit partners, (ii) architectural and technical assessments with third-party experts, (iii) internal and external penetration testing with third-party service providers, (iv) continuous cyber risk register reviews, and (v) risk prioritization with our executive officers. The identification of cybersecurity risks is aided by a technical toolset as well as threat hunting and counterintelligence services provided by third-party service providers. These risk assessments and the technical toolset inform our information security roadmap, which allocates resources toward strategic initiatives to mitigate, transfer, and/or reduce cybersecurity risks. Our associates receive cybersecurity awareness communications, engage in annual cybersecurity training, and are exposed to periodic phishing simulation exercises with targeted training. Additionally, confidential information protection training is regularly provided to associates who have access to personally identifiable information, reside in certain jurisdictions, or have privileged access.

Third-party risk management at First Solar includes screening processes to evaluate the information security programs and capabilities of our vendors, including periodic reviews of vendor control assessments, such as System and Organization Controls (“SOC”) 2 Type 2 reports, which are supplemented by end-user controls performed by First Solar associates. These processes enable us to oversee and identify potentially material risks from cybersecurity threats associated with our use of third-party service providers.
The Head of Information Security oversees the Information Security team, which assesses and manages cybersecurity risks at First Solar as part of our information security program. The Head of Information Security and our Information Security team members collectively hold certifications in cyber-risk oversight from the National Association of Corporate Directors, Certified Systems Security Officer and Certified Information Systems Manager credentials, and Certified Information Systems Security Professional and Systems Security Certified Practitioner credentials. The Head of Information Security, who has over 20 years of information technology experience, including over 10 years in leadership roles at First Solar, reports to the Chief Information Officer and regularly briefs the Chief Financial Officer and, at least quarterly, briefs the audit committee of the board of directors on cybersecurity matters. Effective March 16, 2025, our Head of Information Security will be departing the Company and, as a result, our Chief Information Officer will act as our interim Head of Information Security while we conduct a search for a permanent replacement. Our Chief Information Officer has 25 years of information technology experience, including 18 years in leadership roles at First Solar.

The cybersecurity risks identified as part of our information security program are integrated into our enterprise risk management program. The audit committee reviews the integration of our cybersecurity controls and procedures with our overall risk management systems and processes, and reviews and discusses with management First Solar’s major information security risks (including cybersecurity) and the steps management has taken to monitor, control, and limit such exposures and risks. An Information Security Steering Committee, which is comprised of senior management from various departments, serves in an advisory capacity regarding the implementation, support, and management of the information security program and compliance with applicable state and federal laws and regulations. This committee aligns business initiatives, material digital risks, risk tolerance levels, and security requirements with the information security roadmap.

The Information Security team actively manages cybersecurity threats and incidents through comprehensive technical tooling, reporting, partnerships, and processes. Intrusion prevention, detection, and response systems, access management systems, and incident and vulnerability management systems are all examples of technical tools employed by First Solar’s Information Security team to protect our information technology environment. Our incident response plan includes specific criteria for determining the potential impact of an identified cybersecurity incident and defined escalation protocols to determine which internal and external stakeholders should be involved and the appropriate communication channels, including considerations of any reporting based on regulatory requirements. Further, at least annually, certain key members from our Information Security team engage in cybersecurity tabletop exercises alongside certain members of both our executive team and board of directors, which are designed to simulate a cybersecurity threat or incident to test First Solar’s incident response plan. Cybersecurity incidents are evaluated on a case-by-case basis and are categorized as low, moderate, or high impact incidents depending on qualitative and quantitative factors, including, but not limited to, their operational impact, degree of compromise, legal or regulatory impacts, and data disclosure impacts. The audit committee of the board of directors is notified if a potentially material incident is identified and reviews our response to material cybersecurity incidents, including disclosure considerations and the engagement of forensic and other technology experts to ascertain the extent of the incident, remediation actions, and responsive measures to prevent or mitigate future incidents.

As a result of ongoing monitoring, we have not identified any risks from cybersecurity threats, including as a result of previous cybersecurity incidents, that have materially affected or are reasonably likely to materially affect the Company, including its business strategy, financial condition, or results of operations during the period covered by this filing. Notwithstanding the cybersecurity processes and procedures described above, we may not be successful in preventing or mitigating a cybersecurity incident that could have a material adverse effect on our business, financial condition, or results of operations. While we maintain cybersecurity insurance, the costs related to cybersecurity incidents, including information and security breaches, or other disruptions may not be fully insured. For further information regarding the risks to us associated with cybersecurity incidents and other events, including information and security breaches, and how such risks may affect the Company, see the Risk Factor entitled, “Cybersecurity incidents or information or security breaches, or those of third parties with which we do business, could have a material adverse effect on our business, financial condition, and results of operations.”
Cybersecurity Risk Management Processes Integrated [Flag] true
Cybersecurity Risk Management Processes Integrated [Text Block] The cybersecurity risks identified as part of our information security program are integrated into our enterprise risk management program.
Cybersecurity Risk Management Third Party Engaged [Flag] true
Cybersecurity Risk Third Party Oversight and Identification Processes [Flag] true
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag] false
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Text Block] As a result of ongoing monitoring, we have not identified any risks from cybersecurity threats, including as a result of previous cybersecurity incidents, that have materially affected or are reasonably likely to materially affect the Company, including its business strategy, financial condition, or results of operations during the period covered by this filing.
Cybersecurity Risk Board of Directors Oversight [Text Block]
The Head of Information Security oversees the Information Security team, which assesses and manages cybersecurity risks at First Solar as part of our information security program. The Head of Information Security and our Information Security team members collectively hold certifications in cyber-risk oversight from the National Association of Corporate Directors, Certified Systems Security Officer and Certified Information Systems Manager credentials, and Certified Information Systems Security Professional and Systems Security Certified Practitioner credentials. The Head of Information Security, who has over 20 years of information technology experience, including over 10 years in leadership roles at First Solar, reports to the Chief Information Officer and regularly briefs the Chief Financial Officer and, at least quarterly, briefs the audit committee of the board of directors on cybersecurity matters. Effective March 16, 2025, our Head of Information Security will be departing the Company and, as a result, our Chief Information Officer will act as our interim Head of Information Security while we conduct a search for a permanent replacement. Our Chief Information Officer has 25 years of information technology experience, including 18 years in leadership roles at First Solar.

The cybersecurity risks identified as part of our information security program are integrated into our enterprise risk management program. The audit committee reviews the integration of our cybersecurity controls and procedures with our overall risk management systems and processes, and reviews and discusses with management First Solar’s major information security risks (including cybersecurity) and the steps management has taken to monitor, control, and limit such exposures and risks. An Information Security Steering Committee, which is comprised of senior management from various departments, serves in an advisory capacity regarding the implementation, support, and management of the information security program and compliance with applicable state and federal laws and regulations. This committee aligns business initiatives, material digital risks, risk tolerance levels, and security requirements with the information security roadmap.

The Information Security team actively manages cybersecurity threats and incidents through comprehensive technical tooling, reporting, partnerships, and processes. Intrusion prevention, detection, and response systems, access management systems, and incident and vulnerability management systems are all examples of technical tools employed by First Solar’s Information Security team to protect our information technology environment. Our incident response plan includes specific criteria for determining the potential impact of an identified cybersecurity incident and defined escalation protocols to determine which internal and external stakeholders should be involved and the appropriate communication channels, including considerations of any reporting based on regulatory requirements. Further, at least annually, certain key members from our Information Security team engage in cybersecurity tabletop exercises alongside certain members of both our executive team and board of directors, which are designed to simulate a cybersecurity threat or incident to test First Solar’s incident response plan. Cybersecurity incidents are evaluated on a case-by-case basis and are categorized as low, moderate, or high impact incidents depending on qualitative and quantitative factors, including, but not limited to, their operational impact, degree of compromise, legal or regulatory impacts, and data disclosure impacts. The audit committee of the board of directors is notified if a potentially material incident is identified and reviews our response to material cybersecurity incidents, including disclosure considerations and the engagement of forensic and other technology experts to ascertain the extent of the incident, remediation actions, and responsive measures to prevent or mitigate future incidents.
Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block] the audit committee of the board of directors
Cybersecurity Risk Process for Informing Board Committee or Subcommittee Responsible for Oversight [Text Block] The Head of Information Security, who has over 20 years of information technology experience, including over 10 years in leadership roles at First Solar, reports to the Chief Information Officer and regularly briefs the Chief Financial Officer and, at least quarterly, briefs the audit committee of the board of directors on cybersecurity matters.
Cybersecurity Risk Role of Management [Text Block] The Head of Information Security oversees the Information Security team, which assesses and manages cybersecurity risks at First Solar as part of our information security program.
Cybersecurity Risk Management Positions or Committees Responsible [Flag] true
Cybersecurity Risk Management Positions or Committees Responsible [Text Block] The Head of Information Security, who has over 20 years of information technology experience, including over 10 years in leadership roles at First Solar, reports to the Chief Information Officer
Cybersecurity Risk Management Expertise of Management Responsible [Text Block] The Head of Information Security and our Information Security team members collectively hold certifications in cyber-risk oversight from the National Association of Corporate Directors, Certified Systems Security Officer and Certified Information Systems Manager credentials, and Certified Information Systems Security Professional and Systems Security Certified Practitioner credentials. The Head of Information Security, who has over 20 years of information technology experience, including over 10 years in leadership roles at First Solar,
Cybersecurity Risk Process for Informing Management or Committees Responsible [Text Block]
The Information Security team actively manages cybersecurity threats and incidents through comprehensive technical tooling, reporting, partnerships, and processes. Intrusion prevention, detection, and response systems, access management systems, and incident and vulnerability management systems are all examples of technical tools employed by First Solar’s Information Security team to protect our information technology environment. Our incident response plan includes specific criteria for determining the potential impact of an identified cybersecurity incident and defined escalation protocols to determine which internal and external stakeholders should be involved and the appropriate communication channels, including considerations of any reporting based on regulatory requirements. Further, at least annually, certain key members from our Information Security team engage in cybersecurity tabletop exercises alongside certain members of both our executive team and board of directors, which are designed to simulate a cybersecurity threat or incident to test First Solar’s incident response plan. Cybersecurity incidents are evaluated on a case-by-case basis and are categorized as low, moderate, or high impact incidents depending on qualitative and quantitative factors, including, but not limited to, their operational impact, degree of compromise, legal or regulatory impacts, and data disclosure impacts. The audit committee of the board of directors is notified if a potentially material incident is identified and reviews our response to material cybersecurity incidents, including disclosure considerations and the engagement of forensic and other technology experts to ascertain the extent of the incident, remediation actions, and responsive measures to prevent or mitigate future incidents.
Cybersecurity Risk Management Positions or Committees Responsible Report to Board [Flag] true
v3.25.0.1
Note 2. Summary of Significant Accounting Policies (Policies)
12 Months Ended
Dec. 31, 2024
Accounting Policies [Abstract]  
Basis of Presentation
Basis of Presentation. These consolidated financial statements include the accounts of First Solar, Inc. and its subsidiaries and are prepared in accordance with U.S. GAAP. We eliminated all intercompany transactions and balances during consolidation. Certain prior year balances were reclassified to conform to the current year presentation.
Use of Estimates
Use of Estimates. The preparation of consolidated financial statements in conformity with U.S. GAAP requires us to make estimates and assumptions that affect the amounts reported in our consolidated financial statements and the accompanying notes. On an ongoing basis, we evaluate our estimates, including those related to accrued solar module collection and recycling liabilities, product warranties, and government grants. Despite our intention to establish accurate estimates and reasonable assumptions, actual results could differ materially from such estimates and assumptions.
Fair Value Measurements
Fair Value Measurements. We measure certain assets and liabilities at fair value, which is defined as the price that would be received from the sale of an asset or paid to transfer a liability (i.e., an exit price) on the measurement date in an orderly transaction between market participants in the principal or most advantageous market for the asset or liability. Our fair value measurements use the following hierarchy, which prioritizes valuation inputs based on the extent to which the inputs are observable in the market.

Level 1 – Valuation techniques in which all significant inputs are unadjusted quoted prices from active markets for assets or liabilities that are identical to the assets or liabilities being measured.

Level 2 – Valuation techniques in which significant inputs include quoted prices from active markets for assets or liabilities that are similar to the assets or liabilities being measured and/or or quoted prices for assets or liabilities that are identical or similar to the assets or liabilities being measured from markets that are not active.

Level 3 – Valuation techniques in which one or more significant inputs are unobservable. Such inputs reflect our estimate of assumptions that market participants would use to price an asset or liability.
Cash and Cash Equivalents, Restricted Cash and Restricted Cash Equivalents
Cash and Cash Equivalents. We consider highly liquid investments with original maturities of three months or less at the time of purchase to be cash equivalents with the exception of time deposits and U.S. Treasury securities, which are presented as marketable securities.
Restricted Cash and Restricted Cash Equivalents. Restricted cash and restricted cash equivalents consist of deposits held by various banks to secure certain of our letters of credit, as well as deposits held in custodial accounts to fund the estimated future costs of our solar module collection and recycling obligations. Restricted cash is classified as current or noncurrent based on the nature of the restriction.
Marketable Securities and Restricted Marketable Securities
Marketable Securities and Restricted Marketable Securities. We determine the classification of our marketable securities and restricted marketable securities at the time of purchase and reevaluate such designation at each balance sheet date. As of December 31, 2024 and 2023, all of our marketable securities and restricted marketable securities were classified as available-for-sale. Accordingly, we record them at fair value and account for the net unrealized gains and losses as part of “Accumulated other comprehensive loss” until realized. We record realized gains and losses on the sale of our marketable securities and restricted marketable securities in “Other (expense) income, net” computed using the specific identification method.

We may sell marketable securities prior to their stated maturities after consideration of our liquidity requirements. Accordingly, we view unrestricted securities with maturities beyond 12 months as available to support our current operations and classify such securities as current assets under “Marketable securities” in our consolidated balance sheets. Restricted marketable securities consist of long-term duration marketable securities that we hold in custodial accounts to fund the estimated future costs of our solar module collection and recycling obligations. Accordingly, we classify restricted marketable securities as noncurrent assets under “Restricted marketable securities” in our consolidated balance sheets.
Accounts Receivables Trade
Accounts Receivable Trade. We record trade accounts receivable for our unconditional rights to consideration arising from our performance under contracts with customers. The carrying value of such receivables, net of the allowance for credit losses, represents their estimated net realizable value. Our module sales generally include payment terms between 30 and 150 days following the transfer of control of the products to the customer. In addition, certain module sales agreements require a down payment for a portion of the transaction price upon, or shortly after, entering into the agreement or related purchase order. As a practical expedient, we do not adjust the promised amount of consideration for the effects of a significant financing component when we expect, at contract inception, that the period between our transfer of a promised product to a customer and when the customer pays for that product will be one year or less.
Allowance for Credit Losses
Allowance for Credit Losses. The allowance for credit losses is a valuation account that is deducted from a financial asset’s amortized cost to present the net amount we expect to collect from such asset. We monitor the estimated credit losses associated with our trade accounts receivable based primarily on our collection history, which we review annually, and the delinquency status of amounts owed to us, which we determine based on the aging of such receivables. We estimate credit losses associated with our marketable securities and restricted marketable securities based on the external credit ratings for such investments and the historical loss rates associated with such credit ratings, which we obtain from third parties. Such methods and estimates are adjusted, as appropriate, for relevant past events, current conditions, and reasonable and supportable forecasts. We recognize writeoffs within the allowance for credit losses when cash receipts associated with our financial assets are deemed uncollectible.
Government Grants
Government Grants. We account for government assistance that is not subject to the scope of ASC 740 using a grant accounting model, by analogy to International Accounting Standards 20, Accounting for Government Grants and Disclosure of Government Assistance, and recognize such grants when we have reasonable assurance that we will comply with the grant’s conditions and that the grant will be received. Government grants whose primary condition is the purchase, construction, or acquisition of a long-lived asset are considered asset-based grants and are recognized as a reduction to such asset’s cost basis, which reduces future depreciation. Other government grants not related to long-lived assets are considered income-based grants and are recognized as a reduction to the related cost of activities that generated the benefit. We recognize grants expected to be received directly from a government entity at their stated value. When we expect to transfer grants to a third party, we recognize the grants at, or adjust their carrying value to, the amount expected to be received from the transaction. Proceeds received from asset-based
grants are presented as cash inflows from investing activities on the consolidated statements of cash flows, whereas proceeds received from income-based grants are presented as cash inflows from operating activities.
Inventories - Current and Noncurrent
Inventories – Current and Noncurrent. We report our inventories at the lower of cost or net realizable value. We determine cost on a first-in, first-out basis and include both the costs of acquisition and manufacturing in our inventory costs. These costs include direct materials, direct labor, and indirect manufacturing costs, including depreciation and amortization. Our capitalization of indirect costs is based on the normal utilization of our plants. If our plant utilization is abnormally low, the portion of our indirect manufacturing costs related to the abnormal utilization level is expensed as incurred. Other abnormal manufacturing costs, such as wasted materials or excess yield losses, are also expensed as incurred.

As needed, we may purchase critical raw materials that are used in our core production process in quantities that exceed anticipated consumption within our normal operating cycle, which is 12 months. We classify such raw materials that we do not expect to consume within our normal operating cycle as noncurrent.

We regularly review the cost of inventories, including noncurrent inventories, against their estimated net realizable value and record write-downs if any inventories have costs in excess of their net realizable values. We also regularly evaluate the quantities and values of our inventories, including noncurrent inventories, in light of current market conditions and trends, among other factors, and record write-downs for any quantities in excess of demand or for any obsolescence. This evaluation considers the use of modules in our product warranties, module selling prices, product obsolescence, strategic raw material requirements, and other factors.
Property, Plant and Equipment
Property, Plant and Equipment. We report our property, plant and equipment at cost, less accumulated depreciation. Cost includes the price paid to acquire or construct the assets, required installation costs, interest capitalized during the construction period, and any expenditures that substantially add to the value of or substantially extend the useful life of the assets. We capitalize costs related to computer software obtained or developed for internal use, which generally includes enterprise-level business and finance software that we may customize to meet our specific operational requirements. We expense repair and maintenance costs at the time we incur them.

We begin depreciation for our property, plant and equipment when the assets are placed in service. We consider such assets to be placed in service when they are both in the location and condition for their intended use. We compute depreciation expense using the straight-line method over the estimated useful lives of assets, as presented in the table below. We depreciate leasehold improvements over the shorter of their estimated useful lives or the remaining term of the lease. The estimated useful life of an asset is reassessed whenever applicable facts and circumstances indicate a change in the asset’s estimated useful life has occurred.
 
 
Useful Lives
in Years
Buildings and building improvements25 – 40
Manufacturing machinery and equipment5 – 15
Furniture, fixtures, computer hardware, and computer software3 – 7
Leasehold improvementsup to 15
Asset Impairments
Asset Impairments. We assess long-lived assets classified as “held and used,” including our property, plant and equipment; lease assets; and intangible assets, for impairment whenever events or changes in circumstances arise, including consideration of technological obsolescence, that may indicate that the carrying amount of such assets may not be recoverable. These events and changes in circumstances may include a significant decrease in the market price of a long-lived asset; a significant adverse change in the extent or manner in which a long-lived asset is being used, or in its physical condition; a significant adverse change in the business climate that could affect the value of a long-lived asset; an accumulation of costs significantly in excess of the amount originally expected for the acquisition or construction of a long-lived asset; a current-period operating or cash flow loss combined with a history of such losses or a projection of future losses associated with the use of a long-lived asset; or a current
expectation that, more likely than not, a long-lived asset will be sold or otherwise disposed of significantly before the end of its previously estimated useful life. For purposes of recognition and measurement of an impairment loss, long-lived assets are grouped with other assets and liabilities at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities.

When impairment indicators are present, we compare undiscounted future cash flows, including the eventual disposition of the asset group at market value, to the asset group’s carrying value to determine if the asset group is recoverable. If the carrying value of the asset group exceeds the undiscounted future cash flows, we measure any impairment by comparing the fair value of the asset group to its carrying value. Fair value is generally determined by considering (i) internally developed discounted cash flows for the asset group, (ii) third-party valuations, and/or (iii) information available regarding the current market value for such assets. If the fair value of an asset group is determined to be less than its carrying value, an impairment in the amount of the difference is recorded in the period that the impairment indicator occurs. Estimating future cash flows requires significant judgment, and such projections may vary from the cash flows eventually realized.

We consider a long-lived asset to be abandoned after we have ceased use of the asset and we have no intent to use or repurpose it in the future. Abandoned long-lived assets are recorded at their salvage value, if any.

We classify long-lived assets or asset groups we plan to sell as “held for sale” on our consolidated balance sheets only after certain criteria have been met, including: (i) management has the authority and commits to a plan to sell the asset, (ii) the asset is available for immediate sale in its present condition, (iii) an active program to locate a buyer and the plan to sell the asset have been initiated, (iv) the sale of the asset is probable within 12 months, (v) the asset is being actively marketed at a reasonable sales price relative to its current fair value, and (vi) it is unlikely that the plan to sell will be withdrawn or that significant changes to the plan will be made. We record assets or asset groups held for sale at the lower of their carrying value or fair value less costs to sell. If, due to unanticipated circumstances, such assets or asset groups are not sold in the 12 months after being classified as held for sale, then classification as held for sale would continue as long as the above criteria are still met.
Goodwill
Goodwill. Goodwill represents the excess of the purchase price of acquired businesses over the estimated fair value assigned to the individual assets acquired and liabilities assumed. We do not amortize goodwill, but instead test goodwill for impairment at least annually. We perform impairment tests between the scheduled annual test in the fourth quarter if facts and circumstances indicate that it is more likely than not that the fair value of a reporting unit that has goodwill is less than its carrying value.

We may first make a qualitative assessment of whether it is more likely than not that a reporting unit’s fair value is less than its carrying value to determine whether it is necessary to perform a quantitative goodwill impairment test. Such qualitative impairment test considers various factors, including macroeconomic conditions, industry and market considerations, cost factors, the overall financial performance of a reporting unit, and any other relevant events affecting our company or a reporting unit. If we determine through the qualitative assessment that a reporting unit’s fair value is more likely than not greater than its carrying value, the quantitative impairment test is not required; otherwise, we perform a quantitative impairment test. We may also decide to proceed directly to the quantitative impairment test without considering qualitative factors.

The quantitative impairment test is the comparison of the fair value of a reporting unit with its carrying amount, including goodwill. We define the fair value of a reporting unit as the price that would be received to sell the unit as a whole in an orderly transaction between market participants at the measurement date. Our modules business represents our only reporting unit, and we primarily use an income approach to estimate its fair value. Significant judgment is required when estimating the fair value of a reporting unit, including the forecasting of future operating results and the selection of discount and expected future growth rates used to determine projected cash flows. If the estimated fair value of a reporting unit exceeds its carrying value, goodwill is not impaired, and no further analysis is required. Conversely, if the carrying value of a reporting unit exceeds its estimated fair value, we record an impairment loss equal to the excess, not to exceed the total amount of goodwill allocated to the reporting unit.
Intangible Assets
Intangible Assets. Intangible assets primarily include acquired technologies, in-process research and development (“IPR&D”) from prior business acquisitions, and our internally-generated intangible assets, substantially all of which are patents on technologies related to our products and production processes. We record an asset for patents after the patent has been issued based on the legal, filing, and other costs incurred to secure it. IPR&D is initially capitalized at fair value as an intangible asset with an indefinite life and periodically assessed for impairment. When the IPR&D project is complete, it is reclassified as a finite-lived intangible asset. We amortize finite-lived intangible assets on a straight-line basis over their estimated useful lives, which generally range from 5 to 20 years.
Leases
Leases. Upon commencement of a lease, we recognize a lease liability for the present value of the lease payments not yet paid, discounted using an interest rate that represents our ability to borrow on a collateralized basis over a period that approximates the lease term. We also recognize a lease asset, which represents our right to control the use of the underlying property, plant or equipment, at an amount equal to the lease liability, adjusted for prepayments, initial direct costs, and any incentives received.

We subsequently recognize the cost of operating leases on a straight-line basis over the lease term. Finance lease assets are amortized over the shorter of the estimated useful life of the underlying assets or the lease term, and interest expense on a finance lease liability is recognized using the effective interest method over the lease term. Any variable lease costs, which represent amounts owed to the lessor that are not fixed per the terms of the contract, are recognized in the period in which they are incurred. Any costs included in our lease arrangements that are not directly related to the leased assets, such as maintenance charges, are included as part of the lease costs. Leases with an initial term of one year or less are considered short-term leases and are not recognized as lease assets and liabilities. We recognize the cost of such short-term leases on a straight-line basis over the term of the underlying agreement.

Many of our leases contain renewal or termination options that are exercisable at our discretion. At the commencement date of a lease, we include in the lease term any periods covered by a renewal option and exclude from the lease term any periods covered by a termination option, to the extent we are reasonably certain to exercise such options. In making this determination, the lease term applied would not exceed the expected economic life of the underlying asset.
Deferred Revenue
Deferred Revenue. When we receive consideration, or such consideration is unconditionally due, from a customer prior to transferring goods to the customer under the terms of a sales contract, we record deferred revenue, which represents a contract liability. Deferred revenue is classified as current or noncurrent based on the expected date that module shipments commence for each sales contract. As a practical expedient, we do not adjust the consideration in a contract for the effects of a significant financing component when we expect, at contract inception, that the period between a customer’s advance payment and our transfer of a promised product or service to the customer will be one year or less. Additionally, we do not adjust the consideration in a contract for the effects of a significant financing component when the consideration is received as a form of performance security.
Product Warranties
Product Warranties. We provide a limited PV solar module warranty covering defects in materials and workmanship under normal use and service conditions for up to 12.5 years. We also typically warrant that modules installed in accordance with agreed-upon specifications will produce at least 98% of their labeled power output rating during the first year, with the warranty coverage reducing by a degradation factor every year thereafter throughout the limited power output warranty period of up to 30 years. Among other potential issues, our solar module warranty also covers the resulting power output loss from cell cracking.

When we recognize revenue for sales of modules, we accrue liabilities for the estimated future costs of meeting our limited warranty obligations. We make and revise these estimates based primarily on the number of solar modules under warranty installed at customer locations, our historical experience with and projections of warranty claims, and our estimated per-module replacement costs. We also monitor our expected future module performance through certain quality and reliability testing and actual performance in certain field installation sites.
The classification of our warranty costs depends on the anticipated mode of settlement, which is either through product replacement or cash. We record warranty expense for anticipated claims we expect to resolve through the repair or replacement of modules as an increase to cost of sales, and those we expect to settle by cash payment as a reduction to revenue.
Accrued Solar Module Collection and Recycling Liability
Accrued Solar Module Collection and Recycling Liability. Historically, we recognized expense at the time of sale for the estimated cost of our future obligations for collecting and recycling solar modules covered by our solar module collection and recycling program. See Note 14. “Commitments and Contingencies” to our consolidated financial statements for further information.
Derivative Instruments
Derivative Instruments. We recognize derivative instruments on our consolidated balance sheets at fair value. On the date that we enter into a derivative contract, we designate the derivative instrument as a fair value hedge, a cash flow hedge, a hedge of a net investment in a foreign operation, or a derivative instrument that will not be accounted for using hedge accounting methods.

We record changes in the fair value of a derivative instrument that is designated and qualifies as a cash flow hedge in “Accumulated other comprehensive loss” until our earnings are affected by the variability of the cash flows from the underlying hedged item. We record any amounts excluded from effectiveness testing in current period earnings in the same income statement line item in which the earnings effect of the hedged item is reported. We report changes in the fair value of derivative instruments that are not designated or do not qualify for hedge accounting in current period earnings. We classify cash flows from derivative instruments on the consolidated statements of cash flows in the same category as the item being hedged or on a basis consistent with the nature of the instrument.

At the inception of a hedge, we formally document all relationships between hedging instruments and the underlying hedged items as well as our risk-management objective and strategy for undertaking the hedge transaction. We also formally assess (both at inception and on an ongoing basis) whether our derivative instruments are highly effective in offsetting changes in the fair value or cash flows of the underlying hedged items and whether those derivatives are expected to remain highly effective in future periods. When we determine that a derivative instrument is not highly effective as a hedge, we discontinue hedge accounting prospectively. When we discontinue hedge accounting and the derivative instrument remains outstanding, we carry the derivative instrument at its fair value on our consolidated balance sheets and recognize subsequent changes in its fair value in current period earnings.
Accumulated Other Comprehensive Income or Loss
Accumulated Other Comprehensive Income or Loss. Our accumulated other comprehensive income or loss includes foreign currency translation adjustments, unrealized gains and losses on available-for-sale debt securities, and unrealized gains and losses on derivative instruments designated and qualifying as cash flow hedges. We record these components of accumulated other comprehensive income or loss net of tax and release such tax effects when the underlying components affect earnings.
Revenue Recognition - Module Sales & Shipping and Handling Costs
Revenue Recognition – Module Sales. We recognize revenue for module sales at a point in time following the transfer of control of the modules to the customer, which typically occurs upon delivery of the modules to the location specified in the terms of the underlying contract. Our customer contracts generally contain provisions that require us to pay the customer liquidated damages if we fail to deliver modules by scheduled dates or if we fail to deliver modules that meet certain U.S. domestic content requirements. We recognize these liquidated damages as a reduction of revenue in the period we transfer control of the modules to the customer. Our customer contracts also generally contain provisions that entitle us to a termination payment if the customer defaults on its contractual obligations and we terminate the contract. We account for such terminations as contract modifications in the period in which the contract is terminated. We recognize revenue for bill-and-hold arrangements at the point in time the customer obtains control of the modules when all of the following criteria have been met: (i) the arrangement is substantive, (ii) the modules are segregated and identified separately as belonging to the customer, (iii) the modules are ready for physical transfer to the customer, and (iv) we do not have the ability to use the modules or direct them to another customer.
Shipping and Handling Costs. We account for shipping and handling activities related to contracts with customers as costs to fulfill our promise to transfer the associated products. Accordingly, we record amounts billed for shipping and handling costs as a component of net sales and classify such costs as a component of cost of sales.
Taxes Collected from Customers and Remitted to Governmental Authorities
Taxes Collected from Customers and Remitted to Governmental Authorities. We exclude from our measurement of transaction prices all taxes assessed by governmental authorities that are both (i) imposed on and concurrent with a specific revenue-producing transaction and (ii) collected from customers. Accordingly, such tax amounts are not included as a component of net sales or cost of sales.
Research and Development
Research and Development. We incur research and development costs during the process of researching and developing new products and enhancing our existing products, technologies, and manufacturing processes. Our research and development costs consist primarily of employee compensation, materials, outside services, and depreciation. We expense these costs as incurred until the resulting product has been completed, tested, and made ready for commercial manufacturing.
Production Start-Up
Production Start-Up. Production start-up expense consists of costs associated with operating a production line before it is qualified for commercial production, including the cost of raw materials for solar modules run through the production line during the qualification phase, employee compensation for individuals supporting production start-up activities, and applicable facility related costs. Production start-up expense also includes costs related to the selection of a new site and implementation costs for manufacturing process improvements to the extent we cannot capitalize these expenditures.
Share-Based Compensation
Share-Based Compensation. We recognize share-based compensation expense for the estimated grant-date fair value of equity awards issued as compensation to employees over the requisite service period, which is generally four or five years. For awards with performance conditions, we recognize share-based compensation expense if it is probable that the performance conditions will be achieved. We account for forfeitures of share-based awards as such forfeitures occur. Accordingly, when an associate’s employment is terminated, all previously unvested awards granted to the associate are forfeited, which results in a benefit to share-based compensation expense in the period of such associate’s termination equal to the cumulative expense recorded through the termination date for the unvested awards. We recognize share-based compensation expense for awards with graded vesting schedules on a straight-line basis over the requisite service periods for each separately vesting portion of the award as if each award was in substance multiple awards.
Foreign Currency Translation
Foreign Currency Translation. The functional currencies of certain of our foreign subsidiaries are their local currencies. Accordingly, we apply period-end exchange rates to translate their assets and liabilities and daily transaction exchange rates to translate their revenues, expenses, gains, and losses into U.S. dollars. We include the associated translation adjustments as a separate component of “Accumulated other comprehensive loss” within stockholders’ equity. The functional currency of our subsidiaries in Malaysia, Singapore, and Vietnam is the U.S. dollar; therefore, we do not translate their financial statements. Gains and losses arising from the remeasurement of monetary assets and liabilities denominated in currencies other than a subsidiary’s functional currency are included in “Foreign currency loss, net” in the period in which they occur.
Income Taxes
Income Taxes. We use the asset and liability method to account for income taxes whereby we calculate deferred tax assets or liabilities using the enacted tax rates and tax law applicable to when any temporary differences are expected to reverse. We establish valuation allowances, when necessary, to reduce deferred tax assets to the extent it is more likely than not that such deferred tax assets will not be realized. We do not provide deferred taxes related to the U.S. GAAP basis in excess of the outside tax basis in the investment in our foreign subsidiaries to the extent such amounts relate to indefinitely reinvested earnings and profits of such foreign subsidiaries.

Income tax expense includes (i) deferred tax expense, which generally represents the net change in deferred tax assets or liabilities during the year plus any change in valuation allowances, and (ii) current tax expense, which represents the amount of tax currently payable to or receivable from taxing authorities. We only recognize tax
benefits related to uncertain tax positions that are more likely than not to be sustained upon examination. For those positions that satisfy such recognition criteria, the amount of tax benefit that we recognize is the largest amount of tax benefit that is more likely than not to be sustained when the uncertain tax position is ultimately settled.
Per Share Data Per Share Data. Basic net income or loss per share is computed by dividing net income or loss by the weighted-average number of common shares outstanding for the period. Diluted net income per share is computed giving effect to all potentially dilutive common shares, including restricted stock and performance units, unless there is a net loss for the period. We use the treasury stock method to compute diluted net income per share
v3.25.0.1
Note 2. Summary of Significant Accounting Policies (Tables)
12 Months Ended
Dec. 31, 2024
Accounting Policies [Abstract]  
Schedule of Property, Plant and Equipment, Useful Lives [Table Text Block]
 
 
Useful Lives
in Years
Buildings and building improvements25 – 40
Manufacturing machinery and equipment5 – 15
Furniture, fixtures, computer hardware, and computer software3 – 7
Leasehold improvementsup to 15
v3.25.0.1
Note 5. Goodwill and Intangible Assets (Tables)
12 Months Ended
Dec. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]  
Schedule of Goodwill
Goodwill for the modules business consisted of the following at December 31, 2024 and 2023 (in thousands):
December 31, 2023Acquisitions (Impairments)Foreign Currency Translation AdjustmentsDecember 31, 2024
Gross amount$423,052 $— $(1,352)$421,700 
Accumulated impairment losses(393,365)— — (393,365)
Total$29,687 $— $(1,352)$28,335 
December 31, 2022Acquisitions (Impairments)Foreign Currency Translation AdjustmentsDecember 31, 2023
Gross amount (1)$407,827 $14,952 $273 $423,052 
Accumulated impairment losses(393,365)— — (393,365)
Total$14,462 $14,952 $273 $29,687 
——————————
(1)See Note 3. “Business Acquisitions” to our consolidated financial statements for discussion of our business acquisitions.
Schedule of Intangible Assets, Net
The following tables summarize our intangible assets at December 31, 2024 and 2023 (in thousands):
December 31, 2024
 Gross AmountAccumulated AmortizationNet Amount
Developed technology$97,645 $(88,717)$8,928 
In-process research and development43,159 — 43,159 
Patents10,068 (7,501)2,567 
Total$150,872 $(96,218)$54,654 
December 31, 2023
 Gross AmountAccumulated AmortizationNet Amount
Developed technology$97,645 $(78,659)$18,986 
In-process research and development (1)43,159 — 43,159 
Patents9,438 (7,072)2,366 
Total$150,242 $(85,731)$64,511 
——————————
(1)See Note 3. “Business Acquisitions” to our consolidated financial statements for discussion of our business acquisitions.
Schedule of Intangible Assets, Future Amortization Expense
Estimated future amortization expense for our definite-lived intangible assets was as follows at December 31, 2024 (in thousands):
Amortization Expense
2025$4,079 
20262,696 
20272,596 
2028876 
2029493 
Thereafter755 
Total amortization expense$11,495 
v3.25.0.1
Note 6. Cash, Cash Equivalents, and Marketable Securities (Tables)
12 Months Ended
Dec. 31, 2024
Cash, Cash Equivalents, and Short-Term Investments [Abstract]  
Schedule of Cash, Cash Equivalents, and Marketable Securities
Cash, cash equivalents, and marketable securities consisted of the following at December 31, 2024 and 2023 (in thousands):
20242023
Cash and cash equivalents:
Cash$1,094,796 $841,310 
Money market funds526,580 1,105,684 
Total cash and cash equivalents1,621,376 1,946,994 
Marketable securities:
Time deposits162,836 76,511 
U.S. debt8,747 44,089 
Foreign debt— 34,895 
Total marketable securities171,583 155,495 
Total cash, cash equivalents, and marketable securities$1,792,959 $2,102,489 
Reconciliation of Cash, Cash Equivalents, and Restricted Cash
The following table provides a reconciliation of cash, cash equivalents, restricted cash, and restricted cash equivalents reported within our consolidated balance sheets as of December 31, 2024 and 2023 to the total of such amounts as presented in the consolidated statements of cash flows (in thousands):
Balance Sheet Line Item20242023
Cash and cash equivalentsCash and cash equivalents$1,621,376 $1,946,994 
Restricted cash – currentOther current assets8,262 8,262 
Restricted cash – noncurrent Other assets3,613 3,621 
Restricted cash equivalents – noncurrentOther assets4,972 6,192 
Total cash, cash equivalents, restricted cash, and restricted cash equivalents$1,638,223 $1,965,069 
Available-for-sale Marketable Securities
The following tables summarize the unrealized gains and losses related to our available-for-sale marketable securities, by major security type, as of December 31, 2024 and 2023 (in thousands):
 As of December 31, 2024
Amortized
Cost
Unrealized
Gains
Unrealized
Losses
Allowance for Credit LossesFair
Value
Time deposits$162,836 $— $— $— $162,836 
U.S. debt10,000 — 1,253 — 8,747 
Total$172,836 $— $1,253 $— $171,583 
 As of December 31, 2023
Amortized
Cost
Unrealized
Gains
Unrealized
Losses
Allowance for Credit LossesFair
Value
Time deposits$76,533 $— $— $22 $76,511 
U.S. debt45,625 88 1,614 10 44,089 
Foreign debt35,000 — 91 14 34,895 
Total$157,158 $88 $1,705 $46 $155,495 
Available-for-sale Marketable Securities by Maturity
The contractual maturities of our marketable securities as of December 31, 2024 were as follows (in thousands):
Fair
Value
Within one year$162,836 
After one year through five years4,767 
After five years through ten years3,980 
Total$171,583 
v3.25.0.1
Note 7. Restricted marketable securities (Tables)
12 Months Ended
Dec. 31, 2024
Debt Securities, Available-for-Sale, Restricted [Abstract]  
Schedule of restricted marketable securities
Restricted marketable securities consisted of the following as of December 31, 2024 and 2023 (in thousands):
20242023
U.S. debt$109,155 $113,326 
Foreign government obligations49,024 51,229 
Supranational debt22,809 15,339 
U.S. government obligations18,148 18,416 
Total restricted marketable securities$199,136 $198,310 
Schedules of restricted marketable securities, including unrealized gains and losses
The following tables summarize the unrealized gains and losses related to our restricted marketable securities, by major security type, as of December 31, 2024 and 2023 (in thousands):
 As of December 31, 2024
Amortized
Cost
Unrealized
Gains
Unrealized
Losses
Allowance for Credit LossesFair
Value
U.S. debt$144,652 $— $35,497 $— $109,155 
Foreign government obligations62,595 — 13,571 — 49,024 
Supranational debt25,351 — 2,542 — 22,809 
U.S. government obligations24,368 — 6,220 — 18,148 
Total$256,966 $— $57,830 $— $199,136 
 As of December 31, 2023
Amortized
Cost
Unrealized
Gains
Unrealized
Losses
Allowance for Credit LossesFair
Value
U.S. debt$146,484 $— $33,129 $29 $113,326 
Foreign government obligations65,202 — 13,963 10 51,229 
U.S. government obligations24,460 — 6,039 18,416 
Supranational debt17,688 — 2,349 — 15,339 
Total$253,834 $— $55,480 $44 $198,310 
v3.25.0.1
Note 8. Consolidated Balance Sheet Details (Tables)
12 Months Ended
Dec. 31, 2024
Balance Sheet Related Disclosures [Abstract]  
Schedule of Accounts Receivable
Accounts receivable trade, net

Accounts receivable trade, net consisted of the following at December 31, 2024 and 2023 (in thousands):
 20242023
Accounts receivable trade, gross$1,262,353 $662,390 
Allowance for credit losses(1,304)(1,614)
Accounts receivable trade, net$1,261,049 $660,776 

During 2024, we entered into various revolving factoring arrangements to sell certain trade receivables to unrelated financial institutions. Transfers under these arrangements, which retain servicing but are without recourse, qualify as true sales under ASC 860, and we derecognize sold receivables when control transfers to the financial institution. Gross amounts factored under these programs for the year ended December 31, 2024 were $126.0 million. The proceeds from the sale of receivables are classified as operating activities in our consolidated statements of cash flows. Discounts on factored receivables were not significant and were recorded in “Selling, general and administrative” expense in the consolidated statements of operations.
Schedule of Inventories, Current and Noncurrent
Inventories consisted of the following at December 31, 2024 and 2023 (in thousands):
 20242023
Raw materials$489,524 $478,138 
Work in process115,696 78,463 
Finished goods754,536 530,197 
Inventories$1,359,756 $1,086,798 
Inventories – current$1,084,384 $819,899 
Inventories – noncurrent $275,372 $266,899 
Schedule of Other Current Assets
Other current assets consisted of the following at December 31, 2024 and 2023 (in thousands):
 20242023
Spare maintenance materials and parts$214,189 $148,218 
Indirect tax receivables122,131 65,301 
Prepaid expenses75,250 62,480 
Operating supplies49,906 43,995 
Insurance receivable for accrued litigation (1)21,800 21,800 
Derivative instruments (2)13,452 1,778 
Restricted cash8,262 8,262 
Prepaid income taxes6,408 7,064 
Other35,484 33,002 
Other current assets$546,882 $391,900 
——————————
(1)See Note 14. “Commitments and Contingencies” to our consolidated financial statements for discussion of our legal proceedings.

(2)See Note 10. “Derivative Financial Instruments” to our consolidated financial statements for discussion of our derivative instruments.
Schedule of Property, Plant and Equipment, Net
Property, plant and equipment, net consisted of the following at December 31, 2024 and 2023 (in thousands):
 20242023
Land$38,879 $35,364 
Buildings and improvements 1,584,981 1,037,421 
Machinery and equipment 4,800,545 3,593,347 
Office equipment and furniture181,647 161,187 
Leasehold improvements40,300 40,084 
Construction in progress858,538 1,223,998 
Property, plant and equipment, gross7,504,890 6,091,401 
Accumulated depreciation(2,091,207)(1,694,116)
Property, plant and equipment, net$5,413,683 $4,397,285 
Schedule of Other Assets
Other assets consisted of the following at December 31, 2024 and 2023 (in thousands):
 20242023
Advance payments for raw materials$249,218 $204,370 
Lease assets (1)143,545 101,468 
Accounts receivable, trade94,373 — 
Income tax receivables87,025 68,591 
Prepaid expenses34,250 23,954 
Project assets25,455 28,430 
Restricted cash equivalents4,972 6,192 
Restricted cash3,613 3,621 
Other (2)
55,319 41,978 
Other assets $697,770 $478,604 
——————————
(1)See Note 11. “Leases” to our consolidated financial statements for discussion of our lease arrangements.

(2)In November 2023, we entered into a power purchase agreement with Cleantech, a leading provider of renewable energy solutions in India and Southeast Asia. Under the agreement, Cleantech plans to construct certain PV solar and wind power-generating assets, which will supply electricity to our manufacturing facility in India.

During 2024, we purchased ownership interests in two subsidiaries of Cleantech for $7.9 million. These subsidiaries own certain of the power-generating assets that are expected to supply our facility, and we account for our investments in these subsidiaries using the equity method. During the year ended December 31, 2024, we recognized revenue of $37.8 million for module sales of 150 MW to these subsidiaries.
Schedule of Accrued Expenses
Accrued expenses consisted of the following at December 31, 2024 and 2023 (in thousands):
 20242023
Accrued property, plant and equipment$136,176 $210,233 
Accrued freight95,940 58,494 
Accrued inventory64,866 101,161 
Product warranty liability (1)62,139 5,920 
Accrued other taxes41,178 26,781 
Accrued compensation and benefits30,612 55,960 
Other77,670 66,280 
Accrued expenses$508,581 $524,829 
——————————
(1)    See Note 14. “Commitments and Contingencies” to our consolidated financial statements for discussion of our product warranties.
Schedule of Other Current Liabilities
Other current liabilities consisted of the following at December 31, 2024 and 2023 (in thousands):
 20242023
Accrued litigation (1)$21,800 $21,800 
Derivative instruments (2)18,619 1,744 
Lease liabilities (3)13,281 10,358 
Contingent consideration (4)— 7,500 
Other7,184 798 
Other current liabilities$60,884 $42,200 
——————————
(1)See Note 14. “Commitments and Contingencies” to our consolidated financial statements for discussion of our legal proceedings.

(2)See Note 10. “Derivative Financial Instruments” to our consolidated financial statements for discussion of our derivative instruments.

(3)See Note 11. “Leases” to our consolidated financial statements for discussion of our lease arrangements.

(4)See Note 14. “Commitments and Contingencies” to our consolidated financial statements for discussion of our contingent consideration arrangements.
Schedule of Other Liabilities
Other liabilities consisted of the following at December 31, 2024 and 2023 (in thousands):
 20242023
Lease liabilities (1)$95,743 $53,725 
Deferred tax liabilities, net (2)54,696 42,771 
Other taxes payable49,256 39,431 
Product warranty liability (3)14,296 19,571 
Contingent consideration (4)6,500 11,000 
Other13,278 14,212 
Other liabilities$233,769 $180,710 
——————————
(1)See Note 11. “Leases” to our consolidated financial statements for discussion of our lease arrangements.

(2)See Note 18. “Income Taxes” to our consolidated financial statements for discussion of our net deferred tax liabilities.

(3)See Note 14. “Commitments and Contingencies” to our consolidated financial statements for discussion of our product warranties.

(4)See Note 14. “Commitments and Contingencies” to our consolidated financial statements for discussion of our contingent consideration arrangements.
v3.25.0.1
Note 9. Government Grants (Tables)
12 Months Ended
Dec. 31, 2024
Government Assistance [Abstract]  
Schedule of benefits recognized from asset-based government grants
The following table presents the benefits recognized from asset-based government grants in our consolidated balance sheets as of December 31, 2024 and 2023 (in thousands):

Balance Sheet Line Item20242023
Property, plant and equipment, net$166,211 $146,348 
Other assets5,708 5,860 
Schedule of benefits recognized from income-based government grants
The following table presents the benefits recognized from income-based government grants in our consolidated statements of operations for the years ended December 31, 2024, 2023, and 2022 (in thousands):
Income Statement Line Item202420232022
Cost of sales$1,009,451 $659,745 $ 
Research and development4,186   
Production start-up484   
v3.25.0.1
Note 10. Derivative Financial Instruments (Tables)
12 Months Ended
Dec. 31, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]  
Schedule of Derivative Instruments in Statement of Financial Position, Fair Value [Table Text Block]
The following tables present the fair values of derivative instruments included in our consolidated balance sheets as of December 31, 2024 and 2023 (in thousands):
 December 31, 2024
 Other Current AssetsOther Current Liabilities
Derivatives designated as hedging instruments: 
Commodity swap contracts$— $35 
Total derivatives designated as hedging instruments$— $35 
Derivatives not designated as hedging instruments: 
Foreign exchange forward contracts$13,452 $18,584 
Total derivatives not designated as hedging instruments$13,452 $18,584 
Total derivative instruments$13,452 $18,619 
 December 31, 2023
 Other Current AssetsOther Current Liabilities
Derivatives designated as hedging instruments: 
Commodity swap contracts$— $344 
Total derivatives designated as hedging instruments$— $344 
Derivatives not designated as hedging instruments: 
Foreign exchange forward contracts$1,778 $1,400 
Total derivatives not designated as hedging instruments$1,778 $1,400 
Total derivative instruments$1,778 $1,744 
Schedule of Derivative Instruments, Effect on Other Comprehensive Income (Loss) [Table Text Block]
The following table presents the pretax amounts related to derivative instruments designated as cash flow hedges affecting accumulated other comprehensive income (loss) and our consolidated statements of operations for the years ended December 31, 2024, 2023, and 2022 (in thousands):
Foreign Exchange Forward ContractsCommodity Swap ContractsTotal
Balance as of December 31, 2021$1,126 $— $1,126 
Amounts recognized in other comprehensive income (loss)545 (8,101)(7,556)
Amount reclassified to cost of sales(1,671)859 (812)
Balance as of December 31, 2022— (7,242)(7,242)
Amounts recognized in other comprehensive income (loss)— (977)(977)
Amount reclassified to cost of sales 6,726 6,726 
Balance as of December 31, 2023— (1,493)(1,493)
Amounts recognized in other comprehensive income (loss)— (1,196)(1,196)
Amount reclassified to cost of sales 2,323 2,323 
Balance as of December 31, 2024$— $(366)$(366)
Derivative Instruments, Gain (Loss) [Table Text Block]
The following table presents the effect of derivative instruments not designated as hedges on our consolidated statements of operations for the years ended December 31, 2024, 2023, and 2022 (in thousands):
Amount of Gain (Loss) Recognized in
Income Statement
Income Statement Line Item202420232022
Foreign exchange forward contractsForeign currency loss, net$(6,645)$(8,406)$75,421 
Foreign exchange forward contractsCost of sales  583 
Schedule of Notional Value of Foreign Exchange Forward Derivatives [Table Text Block]
As of December 31, 2024 and 2023, the notional values of our foreign exchange forward contracts that do not qualify for hedge accounting were as follows (notional amounts and U.S. dollar equivalents in millions):
December 31, 2024
TransactionCurrencyNotional AmountUSD Equivalent
SellCanadian dollarCAD 4.2$2.9
PurchaseEuro€181.6$189.4
SellEuro€55.1$57.5
PurchaseIndian rupeeINR 1,485.0$17.4
SellIndian rupeeINR 66,934.0$783.9
PurchaseJapanese yen¥3,442.2$21.8
SellJapanese yen¥3,761.5$23.8
PurchaseMalaysian ringgitMYR 217.1$48.5
SellMalaysian ringgitMYR 29.5$6.6
SellMexican pesoMXN 34.6$1.7
PurchaseSingapore dollarSGD 14.1$10.4
SellSingapore dollarSGD 19.7$14.5
December 31, 2023
TransactionCurrencyNotional AmountUSD Equivalent
SellCanadian dollarCAD 4.2$3.2
SellChilean pesoCLP 1,372.6$1.6
PurchaseEuro€98.3$108.7
SellEuro€14.1$15.6
SellIndian rupeeINR 62,967.4$756.9
PurchaseJapanese yen¥1,053.6$7.5
SellJapanese yen¥705.2$5.0
PurchaseMalaysian ringgitMYR 160.7$35.0
SellMexican pesoMXN 34.6$2.0
PurchaseSingapore dollarSGD 6.5$4.9
v3.25.0.1
Note 11. Leases (Tables)
12 Months Ended
Dec. 31, 2024
Leases [Abstract]  
Schedule of lease cost and related information
The following table presents certain quantitative information related to our lease arrangements for the years ended December 31, 2024, 2023, and 2022 and as of December 31, 2024 and 2023 (in thousands):
202420232022
Finance lease cost:
Amortization of right-of-use assets
$924$14$
Interest on lease liabilities1,45151
Operating lease cost14,40312,09014,634
Variable lease cost2,9023,4212,517
Short-term lease cost954472339
Total lease cost$20,634$16,048$17,490
Cash paid for amounts included in the measurement of:
Operating lease liabilities$13,774$11,815$15,359
Finance lease liabilities677
Lease assets obtained in exchange for:
Operating lease liabilities$41,772$7,163$4,394
Finance lease liabilities13,40617,063
December 31, 2024December 31, 2023
Operating LeasesFinance
Leases
Operating LeasesFinance
Leases
Lease assets
$114,283$29,262$84,419$17,049
Lease liabilities – current
11,7991,48210,30751
Lease liabilities – noncurrent
66,21129,53236,66217,063
Weighted-average remaining lease term9 years28 years5 years40 years
Weighted-average discount rate5.5 %6.6 %5.2 %5.4 %
Finance lease liabilities maturity
As of December 31, 2024, the future payments associated with our lease liabilities were as follows (in thousands):
Operating Leases
Finance
Leases
2025$15,322 $1,919 
202613,789 2,788 
202711,292 2,832 
202811,035 2,885 
20299,377 2,963 
Thereafter41,543 55,265 
Total future payments102,358 68,652 
Less: interest(24,348)(37,638)
Total lease liabilities$78,010 $31,014 
Operating lease liabilities maturity
As of December 31, 2024, the future payments associated with our lease liabilities were as follows (in thousands):
Operating Leases
Finance
Leases
2025$15,322 $1,919 
202613,789 2,788 
202711,292 2,832 
202811,035 2,885 
20299,377 2,963 
Thereafter41,543 55,265 
Total future payments102,358 68,652 
Less: interest(24,348)(37,638)
Total lease liabilities$78,010 $31,014 
v3.25.0.1
Note 12. Fair Value Measurements (Tables)
12 Months Ended
Dec. 31, 2024
Fair Value Disclosures [Abstract]  
Fair value of assets and liabilities measured on recurring basis
At December 31, 2024 and 2023, the fair value measurements of our assets and liabilities measured on a recurring basis were as follows (in thousands):
Fair Value Measurements at Reporting
Date Using
December 31, 2024Quoted Prices
in Active
Markets for
Identical
Assets
(Level 1)
Significant
Other
Observable
Inputs
(Level 2)
Significant
Unobservable
Inputs
(Level 3)
Assets:
Cash equivalents:
Money market funds$526,580 $526,580 $— $— 
Restricted cash equivalents:
Money market funds4,972 4,972 — — 
Marketable securities:
Time deposits162,836 162,836 — — 
U.S. debt8,747 — 8,747 — 
Restricted marketable securities199,136 — 199,136 — 
Derivative assets13,452 — 13,452 — 
Total assets$915,723 $694,388 $221,335 $— 
Liabilities:
Derivative liabilities$18,619 $— $18,619 $— 
Contingent consideration (1)
6,500 — — 6,500 
Total liabilities
$25,119 $— $18,619 $6,500 
——————————
(1)See Note 14. “Commitments and Contingencies” to our consolidated financial statements for discussion of our contingent consideration arrangements.

Fair Value Measurements at Reporting
Date Using
December 31, 2023Quoted Prices
in Active
Markets for
Identical
Assets
(Level 1)
Significant
Other
Observable
Inputs
(Level 2)
Significant
Unobservable
Inputs
(Level 3)
Assets:
Cash equivalents:
Money market funds$1,105,684 $1,105,684 $— $— 
Restricted cash equivalents:
Money market funds6,192 6,192 — — 
Marketable securities:
Time deposits76,511 76,511 — — 
U.S. debt44,089 — 44,089 — 
Foreign debt34,895 — 34,895 — 
Restricted marketable securities198,310 — 198,310 — 
Derivative assets1,778 — 1,778 — 
Total assets$1,467,459 $1,188,387 $279,072 $— 
Liabilities:
Derivative liabilities$1,744 $— $1,744 $— 
Contingent consideration (1)
18,500 — — 18,500 
Total liabilities$20,244 $— $1,744 $18,500 
——————————
(1)See Note 14. “Commitments and Contingencies” to our consolidated financial statements for discussion of our contingent consideration arrangements.
Carrying value and fair value of financial instruments not measured at fair value
At December 31, 2024 and 2023, the carrying values and fair values of our financial instruments not measured at fair value were as follows (in thousands):
 December 31, 2024December 31, 2023
Carrying
Value
Fair
Value
Carrying
Value
Fair
Value
Assets:
Government grants receivable - noncurrent$157,570 $123,743 $152,208 $107,111 
Liabilities:
Long-term debt, including current maturities (1)
$464,550 $441,016 $500,000 $453,015 
——————————
(1)Excludes unamortized issuance costs and debt arrangements with an original maturity of less than one year.
v3.25.0.1
Note 13. Debt (Tables)
12 Months Ended
Dec. 31, 2024
Debt Instruments [Abstract]  
Schedule of debt arrangements
Our debt arrangements consisted of the following at December 31, 2024 and 2023 (in thousands):
Balance (USD)
Loan AgreementCurrency20242023
Revolving Credit Facility
USD
$— $— 
India Credit FacilityUSD464,550 500,000 
India JPM Working Capital Facility
INR
28,490 60,827 
India HSBC Working Capital Facility
INR
69,097 — 
India Citibank Working Capital Facility
INR
48,017 — 
India Credit Agricole Working Capital Facility
INR
— — 
Total debt principal610,154 560,827 
Less: unamortized issuance costs(376)(521)
Total debt609,778 560,306 
Less: current portion(236,424)(96,238)
Noncurrent portion$373,354 $464,068 
Schedule of borrowing rates on outstanding debt arrangements
As of December 31, 2024, the borrowing rates for our outstanding debt arrangements were as follows:
Loan Agreement
Interest Rate Description
Interest Rate
India Credit FacilityU.S. Treasury Constant Maturity Yield plus 1.75%5.57%
India JPM Working Capital Facility (1)
India Treasury bill rate plus 1.3%
7.81%
India HSBC Working Capital Facility (1)
India Treasury bill rate plus 1.5%
7.96%
India Citibank Working Capital Facility (1)
India Treasury bill rate plus 1.1%
7.53%
——————————
(1)The weighted-average interest rate for our outstanding short-term debt arrangements was 7.79% as of December 31, 2024.
Schedule of future principal payments on long-term debt
At December 31, 2024, the future principal payments on our long-term debt were due as follows (in thousands):
Total Debt
2025$90,899 
202690,899 
202790,950 
202891,000 
2029100,802 
Total long-term debt future principal payments$464,550 
v3.25.0.1
Note 14. Commitments and Contingencies (Tables)
12 Months Ended
Dec. 31, 2024
Commitments and Contingencies Disclosure [Abstract]  
Schedule of Line of Credit Facilities As of December 31, 2024, the issued and outstanding amounts and available capacities under these commitments were as follows (in millions):
Issued and OutstandingAvailable Capacity
Revolving Credit Facility (1)
$— $250.0 
Bilateral facilities (2)
167.8 159.7 
Surety bonds28.6 225.0 
——————————
(1)Our Revolving Credit Facility provides us with a sub-limit of $250.0 million to issue letters of credit, at a fee based on the applicable margin for Term SOFR loans, a fronting fee, and other customary letter of credit fees.

(2)Of the total letters of credit issued under the bilateral facilities, $9.1 million was secured with cash.
Schedule of Product Warranty Liability
Product warranty activities during the years ended December 31, 2024, 2023, and 2022 were as follows (in thousands):
 202420232022
Product warranty liability, beginning of period$25,491 $33,787 $52,553 
Accruals for new warranties issued7,399 5,416 4,727 
Settlements(13,183)(6,058)(12,690)
Changes in estimate of product warranty liability56,728 (7,654)(10,803)
Product warranty liability, end of period$76,435 $25,491 $33,787 
Current portion of warranty liability$62,139 $5,920 $10,660 
Noncurrent portion of warranty liability$14,296 $19,571 $23,127 
v3.25.0.1
Note 15. Revenue from Contracts with Customers (Tables)
12 Months Ended
Dec. 31, 2024
Revenue from Contract with Customer [Abstract]  
Changes in Contract Liabilities [Table Text Block]
The following table reflects the changes in our contract liabilities, which we classify as “Deferred revenue,” for the year ended December 31, 2024 (in thousands):
 20242023Change
Deferred revenue $2,039,825 $2,005,183 $34,642 %
v3.25.0.1
Note 17. Share-Based Compensation (Tables)
12 Months Ended
Dec. 31, 2024
Share-Based Payment Arrangement [Abstract]  
Schedule of Share-Based Compensation Expense Recognized in the Consolidated Statements of Operations
The following table presents share-based compensation expense recognized in our consolidated statements of operations for the years ended December 31, 2024, 2023, and 2022 (in thousands):
 202420232022
Cost of sales$3,923 $4,798 $3,174 
Selling, general and administrative20,696 25,217 22,367 
Research and development3,502 4,133 3,080 
Production start-up(17)71 35 
Total share-based compensation expense$28,104 $34,219 $28,656 
Schedule of Restricted Stock and Performance Unit Activity
The following is a summary of our restricted stock unit activity, including performance unit activity, for the year ended December 31, 2024:
 
 
 
 
Number of Shares
Weighted-Average
Grant-Date
Fair Value
Unvested restricted stock units at December 31, 2023
960,448$106.25 
Restricted stock units granted (1)215,849158.63 
Restricted stock units vested(331,153)75.44 
Restricted stock units forfeited(30,806)123.81 
Unvested restricted stock units at December 31, 2024
814,338$132.00 
——————————
(1)Restricted stock units granted include the maximum amount of performance units available for issuance under our long-term incentive program for key executive officers and associates. The actual number of shares to be issued will depend on the relative attainment of the performance metrics described above.
v3.25.0.1
Note 18. Income Taxes (Tables)
12 Months Ended
Dec. 31, 2024
Income Tax Disclosure [Abstract]  
Schedule of Income or Loss before Income Tax, Domestic and Foreign [Table Text Block]
The U.S. and non-U.S. components of our income or loss before income taxes for the years ended December 31, 2024, 2023, and 2022 were as follows (in thousands):
 202420232022
U.S. income (loss)
$1,217,274 $787,598 $(17,652)
Non-U.S. income189,064 103,692 26,250 
Income before taxes$1,406,338 $891,290 $8,598 
Schedule of Components of Income Tax Expense [Table Text Block]
The components of our income tax expense or benefit for the years ended December 31, 2024, 2023, and 2022 were as follows (in thousands):
 202420232022
Current expense:
   
Federal$64,108 $44,693 $8,434 
State48,255 8,285 399 
Foreign21,834 20,767 49,984 
Total current expense
134,197 73,745 58,817 
Deferred (benefit) expense:   
Federal(16,840)(23,390)(13,928)
State(17,505)(1,413)(700)
Foreign14,442 11,571 8,575 
Total deferred benefit
(19,903)(13,232)(6,053)
Total income tax expense
$114,294 $60,513 $52,764 
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]
Our income tax results differed from the amount computed by applying the relevant U.S. statutory federal corporate income tax rate to our income or loss before income taxes for the following reasons for the years ended December 31, 2024, 2023, and 2022 (in thousands):
 202420232022
 TaxPercentTaxPercentTaxPercent
Statutory income tax expense$295,331 21.0 %$187,171 21.0 %$1,806 21.0 %
Changes in valuation allowance22,680 1.6 %10,873 1.2 %22,239 258.6 %
GILTI inclusion16,174 1.2 %— — %— — %
State tax, net of federal benefit14,850 1.1 %5,468 0.6 %700 8.1 %
Change in tax contingency12,110 0.9 %— %4,326 50.3 %
Non-deductible expenses (1)8,373 0.6 %20,283 2.3 %10,776 125.3 %
OECD Pillar Two global minimum tax8,319 0.6 %— — %— — %
Foreign dividend income4,774 0.3 %9,115 1.0 %2,857 33.2 %
Foreign tax rate differential4,141 0.3 %1,018 0.1 %(4,227)(49.1)%
Share-based compensation(5,760)(0.4)%(11,955)(1.4)%(1,017)(11.8)%
Return to provision adjustments(6,804)(0.5)%(3,972)(0.4)%(1,767)(20.5)%
Tax credits(21,909)(1.6)%(9,337)(1.0)%(12,654)(147.2)%
Effect of tax holiday(29,180)(2.1)%(11,501)(1.3)%27,424 318.9 %
Section 45X production credit(209,510)(14.9)%(138,546)(15.5)%— — %
Other705 — %1,887 0.2 %2,301 26.9 %
Reported income tax expense$114,294 8.1 %$60,513 6.8 %$52,764 613.7 %
——————————
(1)Includes, among other things, excess compensation for executive officers that is not deductible for tax purposes pursuant to Section 162(m) of the IRC.
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] The items that gave rise to our deferred taxes as of December 31, 2024 and 2023 were as follows (in thousands):
 20242023
Deferred tax assets:
Long-term contracts$351,260 $211,974 
Net operating losses163,408 119,822 
Capitalized research and development110,262 53,146 
Inventory50,283 30,787 
Accrued expenses38,161 29,503 
Tax credits22,783 14,800 
Compensation12,006 16,451 
Equity in earnings4,052 4,464 
Deferred expenses1,544 1,590 
Other31,650 28,908 
Deferred tax assets, gross785,409 511,445 
Valuation allowance(167,866)(149,424)
Deferred tax assets, net of valuation allowance617,543 362,021 
Deferred tax liabilities:
Property, plant and equipment(439,545)(234,394)
Investment in foreign subsidiaries(9,799)(6,034)
Acquisition accounting / basis difference(4,170)(3,964)
Restricted marketable securities and derivatives(1,983)(2,087)
Capitalized interest(1,357)(1,294)
Other(6,577)(14,200)
Deferred tax liabilities$(463,431)$(261,973)
Net deferred tax assets$154,112 $100,048 
Summary of Valuation Allowance [Table Text Block]
The following table shows changes in the valuation allowance against our deferred tax assets during the years ended December 31, 2024, 2023, and 2022 (in thousands):
 202420232022
Valuation allowance, beginning of year$149,424 $135,763 $123,917 
Additions24,445 15,109 58,922 
Reversals(6,003)(1,448)(47,076)
Valuation allowance, end of year$167,866 $149,424 $135,763 
Schedule of Unrecognized Tax Benefits [Table Text Block]
The following table shows a reconciliation of the beginning and ending amount of liabilities associated with uncertain tax positions for the years ended December 31, 2024, 2023, and 2022 (in thousands):
 202420232022
Unrecognized tax benefits, beginning of year$16,723 $14,493 $7,811 
Increases related to prior year tax positions1,007 2,516 4,569 
Decreases related to prior year tax positions(651)(437)— 
Decreases from lapse in statute of limitations— — (361)
Decreases relating to settlements with authorities
(4,237)(2,122)— 
Increases related to current tax positions11,030 2,273 2,474 
Unrecognized tax benefits, end of year$23,872 $16,723 $14,493 
Summary of Tax Years Subject to Examinations in the Most Significant Jurisdictions [Table Text Block]
The following table summarizes the tax years that are either currently under audit or remain open and subject to examination by the tax authorities in the most significant jurisdictions in which we operate:
 Tax Years
Vietnam2014 - 2023
United States
2016 - 2018; 2020 - 2023
India
2018 - 2023
Singapore2019 - 2023
Malaysia2020 - 2023
v3.25.0.1
Note 19. Net Income (Loss) per Share (Tables)
12 Months Ended
Dec. 31, 2024
Earnings Per Share [Abstract]  
Schedule of Net Income (Loss) per Share, Basic and Diluted
The calculation of basic and diluted net income (loss) per share for the years ended December 31, 2024, 2023, and 2022 was as follows (in thousands, except per share amounts):
202420232022
Basic net income (loss) per share   
Numerator:   
Net income (loss)$1,292,044 $830,777 $(44,166)
Denominator:   
Weighted-average common shares outstanding107,015106,795106,551
Diluted net income (loss) per share   
Denominator:   
Weighted-average common shares outstanding107,015106,795106,551
Effect of restricted stock and performance units510 577 — 
Weighted-average shares used in computing diluted net income (loss) per share107,525107,372106,551
Net income (loss) per share:
Basic$12.07 $7.78 $(0.41)
Diluted$12.02 $7.74 $(0.41)
Schedule of Antidilutive Securities Excluded from Computation of Net Income (Loss) per Share
The following table summarizes the potential shares of common stock that were excluded from the computation of diluted net income (loss) per share for the years ended December 31, 2024, 2023, and 2022 as such shares would have had an anti-dilutive effect (in thousands):
202420232022
Anti-dilutive shares576
v3.25.0.1
Note 20. Accumulated Other Comprehensive Loss (Tables)
12 Months Ended
Dec. 31, 2024
Other Comprehensive Income (Loss), Net of Tax [Abstract]  
Schedule of Accumulated Other Comprehensive Loss, Net of Tax
The following table presents the changes in accumulated other comprehensive loss, net of tax, for the year ended December 31, 2024 (in thousands):
Foreign Currency Translation Adjustment
Unrealized Loss on Marketable Securities and Restricted Marketable Securities
Unrealized (Loss) Gain on Derivative Contracts
Total
Balance as of December 31, 2023$(118,366)$(54,610)$(1,155)$(174,131)
Other comprehensive loss before reclassifications(13,594)(1,975)(1,196)(16,765)
Amounts reclassified from accumulated other comprehensive loss4,664 (11)2,323 6,976 
Net tax effect— 113 (251)(138)
Net other comprehensive (loss) income(8,930)(1,873)876 (9,927)
Balance as of December 31, 2024$(127,296)$(56,483)$(279)$(184,058)
Reclassification out of Accumulated Other Comprehensive Loss
The following table presents the pretax amounts reclassified from accumulated other comprehensive loss into our consolidated statements of operations for the years ended December 31, 2024, 2023, and 2022 (in thousands):
Comprehensive Income ComponentsIncome Statement Line Item202420232022
Foreign currency translation adjustment:
Foreign currency translation adjustmentCost of sales$— $146 $— 
Foreign currency translation adjustmentGain on sales of businesses, net— — 3,756 
Foreign currency translation adjustmentOther (expense) income, net(4,664)(1,766)959 
Total foreign currency translation adjustment(4,664)(1,620)4,715 
Unrealized gain (loss) on marketable securities and restricted marketable securitiesOther (expense) income, net11 (9)— 
Unrealized (loss) gain on derivative contracts:
Commodity swap contractsCost of sales(2,323)(6,726)(859)
Foreign exchange forward contractsCost of sales— — 1,671 
Total unrealized (loss) gain on derivative contracts(2,323)(6,726)812 
Total (loss) gain reclassified$(6,976)$(8,355)$5,527 
v3.25.0.1
Note 21. Segment and Geographical Information (Tables)
12 Months Ended
Dec. 31, 2024
Segment Reporting [Abstract]  
Schedule of Segment Reporting Information, by Segment
The following tables provide a reconciliation of certain financial information for our reportable segment to information presented in our consolidated financial statements for the years ended December 31, 2024, 2023, and 2022 (in thousands):
 Year Ended December 31, 2024
 ModulesOther
Consolidated Total
Net sales$4,202,733 $3,556 $4,206,289 
Cost of sales
2,342,045 6,380 2,348,425 
Gross profit (loss)
1,860,688 (2,824)1,857,864 
Goodwill28,335 — 28,335 
 Year Ended December 31, 2023
 ModulesOther
Consolidated Total
Net sales$3,296,809 $21,793 $3,318,602 
Cost of sales
2,019,388 (1,465)2,017,923 
Gross profit
1,277,421 23,258 1,300,679 
Goodwill29,687 — 29,687 
 Year Ended December 31, 2022
 ModulesOther
Consolidated Total
Net sales$2,428,278 $191,041 $2,619,319 
Cost of sales
2,312,881 236,580 2,549,461 
Gross profit (loss)
115,397 (45,539)69,858 
Goodwill14,462 — 14,462 
Schedule of Revenue from External Customers Attributed to Foreign Countries by Geographic Area
The following table presents net sales for the years ended December 31, 2024, 2023, and 2022 by geographic region, based on the customer country of invoicing (in thousands):
 202420232022
United States$3,904,844 $3,187,603 $2,193,619 
India201,714 10,869 37,215 
France34,370 68,302 67,656 
Chile— 173,279 
All other foreign countries65,361 51,819 147,550 
Net sales$4,206,289 $3,318,602 $2,619,319 
Schedule of Disclosure on Geographic Areas, Long-Lived Assets in Individual Foreign Countries by Country
The following table presents long-lived assets, which include property, plant and equipment, lease assets, and project assets as of December 31, 2024 and 2023 by geographic region, based on the physical location of the assets (in thousands):
 20242023
United States$3,911,923 $2,734,952 
Malaysia646,111 718,692 
Vietnam500,568 544,380 
India471,736 478,667 
All other foreign countries52,345 50,492 
Long-lived assets$5,582,683 $4,527,183 
v3.25.0.1
Note 22. Concentrations of Risks (Tables)
12 Months Ended
Dec. 31, 2024
Risks and Uncertainties [Abstract]  
Schedules of Concentration of Risk, by Risk Factor The following customers each comprised 10% or more of our total net sales for the years ended December 31, 2024, 2023, and 2022:
 
Segment
202420232022
 % of Net Sales% of Net Sales% of Net Sales
Customer #1
Modules
*10 %10 %
Customer #2Modules**14 %
Customer #3Modules**10 %
——————————
*Net sales for these customers were less than 10% of our total net sales for the period.
v3.25.0.1
Note 2. Summary of Significant Accounting Policies (Details) - PP&E Table
Dec. 31, 2024
Minimum [Member] | Building and building improvements [Member]  
Property, Plant and Equipment [Line Items]  
Property, Plant and Equipment, Useful Life 25 years
Minimum [Member] | Manufacturing machinery and equipment [Member]  
Property, Plant and Equipment [Line Items]  
Property, Plant and Equipment, Useful Life 5 years
Minimum [Member] | Furniture, fixtures, computer hardware, and computer software [Member]  
Property, Plant and Equipment [Line Items]  
Property, Plant and Equipment, Useful Life 3 years
Maximum [Member] | Building and building improvements [Member]  
Property, Plant and Equipment [Line Items]  
Property, Plant and Equipment, Useful Life 40 years
Maximum [Member] | Manufacturing machinery and equipment [Member]  
Property, Plant and Equipment [Line Items]  
Property, Plant and Equipment, Useful Life 15 years
Maximum [Member] | Furniture, fixtures, computer hardware, and computer software [Member]  
Property, Plant and Equipment [Line Items]  
Property, Plant and Equipment, Useful Life 7 years
Maximum [Member] | Leasehold improvements [Member]  
Property, Plant and Equipment [Line Items]  
Property, Plant and Equipment, Useful Life 15 years
v3.25.0.1
Note 2. Summary of Significant Accounting Policies (Details) - Textuals
12 Months Ended
Dec. 31, 2024
Minimum [Member]  
Accounting Policies [Line Items]  
Finite-Lived Intangible Asset, Useful Life 5 years
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period 4 years
Maximum [Member]  
Accounting Policies [Line Items]  
Finite-Lived Intangible Asset, Useful Life 20 years
Standard Limited Module Workmanship Warranty Term 12 years 6 months
Standard Limited Module Power Output Warranty 98.00%
Standard Limited Power Output Warranty Term 30 years
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period 5 years
v3.25.0.1
Note 3. Business Acquisitions (Details) - USD ($)
$ in Thousands
1 Months Ended 12 Months Ended
May 31, 2023
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Business Acquisition [Line Items]        
Acquisitions, net of cash acquired   $ 0 $ 35,739 $ 0
Evolar AB [Member]        
Business Acquisition [Line Items]        
Business Acquisition, Percentage of Voting Interests Acquired 100.00%      
Acquisitions, net of cash acquired $ 35,500      
Cash Acquired from Acquisition 500      
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High 42,500      
Business Combination, Contingent Consideration, Liability 18,500      
Goodwill from acquisition 15,000      
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Liabilities 9,200      
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment 2,000      
Evolar AB [Member] | In-Process Research and Development        
Business Acquisition [Line Items]        
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Indefinite-Lived Intangible Assets $ 47,000      
v3.25.0.1
Note 4. Sales of Businesses (Details)
$ in Thousands, ¥ in Millions
12 Months Ended
Dec. 31, 2024
USD ($)
Dec. 31, 2023
USD ($)
Dec. 31, 2022
USD ($)
Dec. 31, 2022
JPY (¥)
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]        
Gain on sales of businesses, net $ 1,115 $ 6,883 $ 253,511  
Japan Project Development Business        
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]        
Purchase price, sale of business     490,800 ¥ 66,400.0
Cash and restricted cash sold     61,900 8,400.0
Gain on sales of businesses, net     245,200  
Chilean O&M Operations        
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]        
Proceeds from sales of businesses     1,900  
Gain on sales of businesses, net     1,600  
Australian O&M Operations        
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]        
Proceeds from sales of businesses     6,000  
Gain on sales of businesses, net     4,400  
Japanese O&M Operations        
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]        
Proceeds from sales of businesses     4,800 ¥ 692.7
Gain on sales of businesses, net     $ 1,400  
v3.25.0.1
Note 5. Goodwill and Intangible Assets (Details) - Goodwill - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Goodwill [Line Items]      
Goodwill $ 28,335 $ 29,687 $ 14,462
Goodwill, period increase (decrease) 0 14,952  
Goodwill, foreign currency translation gain (loss) (1,352) 273  
Modules segment      
Goodwill [Line Items]      
Goodwill, gross 421,700 423,052 407,827
Goodwill, accumulated impairment losses (393,365) (393,365) (393,365)
Goodwill 28,335 29,687 $ 14,462
Goodwill from acquisition 0 14,952  
Goodwill impaired, acquisition 0 0  
Goodwill, foreign currency translation gain (loss) (1,352) 273  
Goodwill impaired, foreign currency translation gain (loss) $ 0 $ 0  
v3.25.0.1
Note 5. Goodwill and Intangible Assets (Details) - Intangible Assets - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Intangible Assets [Line Items]      
Intangible assets, gross $ 150,872 $ 150,242  
Intangible assets, accumulated amortization (96,218) (85,731)  
Intangible assets, net 54,654 64,511  
Amortization of intangible assets 10,500 10,500 $ 10,900
Finite-lived intangible assets [Abstract]      
Finite-Lived Intangible Assets, Net 11,495    
In-Process Research and Development      
Indefinite-lived Intangible Assets [Abstract]      
Indefinite-lived intangible assets 43,159 43,159  
Developed technology [Member]      
Intangible Assets [Line Items]      
Intangible assets, accumulated amortization (88,717) (78,659)  
Finite-lived intangible assets [Abstract]      
Finite-lived intangible assets, gross 97,645 97,645  
Finite-Lived Intangible Assets, Net 8,928 18,986  
Patents [Member]      
Intangible Assets [Line Items]      
Intangible assets, accumulated amortization (7,501) (7,072)  
Finite-lived intangible assets [Abstract]      
Finite-lived intangible assets, gross 10,068 9,438  
Finite-Lived Intangible Assets, Net $ 2,567 $ 2,366  
v3.25.0.1
Note 5. Goodwill and Intangible Assets (Details) - Schedule of Estimated Future Amortization of Intangible Assets
$ in Thousands
Dec. 31, 2024
USD ($)
Finite-Lived Intangible Assets, Amortization Expense, Maturity Schedule [Abstract]  
Intangible Assets, Amortization Expense, Year One $ 4,079
Intangible Assets, Amortization Expense, Year Two 2,696
Intangible Assets, Amortization Expense, Year Three 2,596
Intangible Assets, Amortization Expense, Year Four 876
Intangible Assets, Amortization Expense, Year Five 493
Intangible Assets, Amortization Expense, Thereafter 755
Total amortization expense $ 11,495
v3.25.0.1
Note 6. Cash, Cash Equivalents, and Marketable Securities (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Debt Securities, Available-for-sale [Line Items]        
Cash and cash equivalents $ 1,621,376 $ 1,946,994    
Marketable securities 171,583 155,495    
Total cash, cash equivalents, and marketable securities 1,792,959 2,102,489    
Restricted cash - current 8,262 8,262    
Restricted cash - noncurrent 3,613 3,621    
Restricted cash equivalents - noncurrent 4,972 6,192    
Total cash, cash equivalents, restricted cash and restricted cash equivalents 1,638,223 1,965,069 $ 1,493,462 $ 1,455,837
Marketable securities, sale proceeds 67,500 34,900    
Marketable securities, realized gain 100      
Marketable securities, realized loss   (100)    
Time deposits [Member]        
Debt Securities, Available-for-sale [Line Items]        
Marketable securities 162,836 76,511    
U.S. debt [Member]        
Debt Securities, Available-for-sale [Line Items]        
Marketable securities 8,747 44,089    
Foreign debt [Member]        
Debt Securities, Available-for-sale [Line Items]        
Marketable securities 0 34,895    
Cash [Member]        
Debt Securities, Available-for-sale [Line Items]        
Cash and cash equivalents 1,094,796 841,310    
Money Market Funds [Member]        
Debt Securities, Available-for-sale [Line Items]        
Cash and cash equivalents $ 526,580 $ 1,105,684    
v3.25.0.1
Note 6. Cash, Cash Equivalents, and Marketable Securities (Details) - Available For Sale - USD ($)
$ in Thousands
Dec. 31, 2024
Dec. 31, 2023
Debt Securities, Available-for-sale [Line Items]    
Debt Securities, Available-for-sale, Amortized Cost $ 172,836 $ 157,158
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gains, before Tax 0 88
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Losses, before Tax 1,253 1,705
Debt Securities, Available-for-sale, Allowance for Credit Losses 0 46
Marketable securities 171,583 155,495
Debt Securities, Available-for-Sale, Maturity, Allocated and Single Maturity Date, Rolling Maturity, Fair Value [Abstract]    
Debt Securities, Available-for-sale, Maturity, Rolling within One Year 162,836  
Debt Securities, Available-for-Sale, Debt Maturities, Rolling Year One Through Five 4,767  
Debt securities, Available-for-sale, Debt Maturities, Rolling Year Five Through Ten 3,980  
Time deposits [Member]    
Debt Securities, Available-for-sale [Line Items]    
Debt Securities, Available-for-sale, Amortized Cost 162,836 76,533
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gains, before Tax 0 0
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Losses, before Tax 0 0
Debt Securities, Available-for-sale, Allowance for Credit Losses 0 22
Marketable securities 162,836 76,511
U.S. debt [Member]    
Debt Securities, Available-for-sale [Line Items]    
Debt Securities, Available-for-sale, Amortized Cost 10,000 45,625
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gains, before Tax 0 88
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Losses, before Tax 1,253 1,614
Debt Securities, Available-for-sale, Allowance for Credit Losses 0 10
Marketable securities 8,747 44,089
Foreign debt [Member]    
Debt Securities, Available-for-sale [Line Items]    
Debt Securities, Available-for-sale, Amortized Cost   35,000
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gains, before Tax   0
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Losses, before Tax   91
Debt Securities, Available-for-sale, Allowance for Credit Losses   14
Marketable securities $ 0 $ 34,895
v3.25.0.1
Note 7. Restricted marketable securities (Details) - Restricted marketable securities - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Debt Securities, Available-for-sale [Line Items]    
Restricted marketable securities $ 199,136 $ 198,310
Product minimum service life 25 years  
Restricted debt securities [Member]    
Debt Securities, Available-for-sale [Line Items]    
Restricted marketable securities $ 199,136 198,310
Payments to acquire restricted marketable securities 7,900  
Noncurrent restricted cash, held in trust [Member]    
Debt Securities, Available-for-sale [Line Items]    
Restricted cash and cash equivalents - noncurrent 5,000 6,200
U.S. debt [Member] | Restricted debt securities [Member]    
Debt Securities, Available-for-sale [Line Items]    
Restricted marketable securities 109,155 113,326
Foreign government obligations [Member] | Restricted debt securities [Member]    
Debt Securities, Available-for-sale [Line Items]    
Restricted marketable securities 49,024 51,229
Supranational debt [Member] | Restricted debt securities [Member]    
Debt Securities, Available-for-sale [Line Items]    
Restricted marketable securities 22,809 15,339
U.S. government obligations [Member] | Restricted debt securities [Member]    
Debt Securities, Available-for-sale [Line Items]    
Restricted marketable securities $ 18,148 $ 18,416
v3.25.0.1
Note 7. Restricted Marketable Securities (Details) - Available For Sale - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Debt Securities, Available-for-sale [Line Items]    
Debt Securities, Available-for-sale, Amortized Cost $ 172,836 $ 157,158
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gains, before Tax 0 88
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Losses, before Tax 1,253 1,705
Debt Securities, Available-for-sale, Allowance for Credit Losses 0 46
Restricted marketable securities 199,136 198,310
Restricted debt securities [Member]    
Debt Securities, Available-for-sale [Line Items]    
Debt Securities, Available-for-sale, Amortized Cost 256,966 253,834
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gains, before Tax 0 0
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Losses, before Tax 57,830 55,480
Debt Securities, Available-for-sale, Allowance for Credit Losses 0 44
Restricted marketable securities $ 199,136 198,310
Minimum [Member] | Restricted debt securities [Member]    
Debt Securities, Available-for-sale [Line Items]    
Contractual maturities of available-for-sale marketable securities, range start (in years) 6 years  
Maximum [Member] | Restricted debt securities [Member]    
Debt Securities, Available-for-sale [Line Items]    
Contractual maturities of available-for-sale marketable securities, range end (in years) 15 years  
U.S. debt [Member]    
Debt Securities, Available-for-sale [Line Items]    
Debt Securities, Available-for-sale, Amortized Cost $ 10,000 45,625
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gains, before Tax 0 88
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Losses, before Tax 1,253 1,614
Debt Securities, Available-for-sale, Allowance for Credit Losses 0 10
U.S. debt [Member] | Restricted debt securities [Member]    
Debt Securities, Available-for-sale [Line Items]    
Debt Securities, Available-for-sale, Amortized Cost 144,652 146,484
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gains, before Tax 0 0
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Losses, before Tax 35,497 33,129
Debt Securities, Available-for-sale, Allowance for Credit Losses 0 29
Restricted marketable securities 109,155 113,326
Foreign government obligations [Member] | Restricted debt securities [Member]    
Debt Securities, Available-for-sale [Line Items]    
Debt Securities, Available-for-sale, Amortized Cost 62,595 65,202
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gains, before Tax 0 0
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Losses, before Tax 13,571 13,963
Debt Securities, Available-for-sale, Allowance for Credit Losses 0 10
Restricted marketable securities 49,024 51,229
Supranational debt [Member] | Restricted debt securities [Member]    
Debt Securities, Available-for-sale [Line Items]    
Debt Securities, Available-for-sale, Amortized Cost 25,351 17,688
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gains, before Tax 0 0
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Losses, before Tax 2,542 2,349
Debt Securities, Available-for-sale, Allowance for Credit Losses 0 0
Restricted marketable securities 22,809 15,339
U.S. government obligations [Member] | Restricted debt securities [Member]    
Debt Securities, Available-for-sale [Line Items]    
Debt Securities, Available-for-sale, Amortized Cost 24,368 24,460
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gains, before Tax 0 0
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Losses, before Tax 6,220 6,039
Debt Securities, Available-for-sale, Allowance for Credit Losses 0 5
Restricted marketable securities $ 18,148 $ 18,416
v3.25.0.1
Note 8. Consolidated Balance Sheet Details (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Accounts receivable trade      
Accounts receivable trade, gross $ 1,262,353 $ 662,390  
Allowance for credit losses (1,304) (1,614)  
Accounts receivable trade, net 1,261,049 660,776  
Receivables Sold Under Factoring Agreements 126,000    
Inventories      
Raw materials 489,524 478,138  
Work in process 115,696 78,463  
Finished goods 754,536 530,197  
Inventories 1,359,756 1,086,798  
Inventories - current 1,084,384 819,899  
Inventories - noncurrent 275,372 266,899  
Other current assets      
Spare maintenance materials and parts 214,189 148,218  
Indirect tax receivables 122,131 65,301  
Prepaid expenses 75,250 62,480  
Operating supplies 49,906 43,995  
Insurance receivable for accrued litigation 21,800 21,800  
Derivative instruments 13,452 1,778  
Restricted cash 8,262 8,262  
Prepaid income taxes 6,408 7,064  
Other 35,484 33,002  
Other current assets 546,882 391,900  
Property, plant and equipment, net      
Property, plant and equipment, gross 7,504,890 6,091,401  
Accumulated depreciation (2,091,207) (1,694,116)  
Property, plant and equipment, net 5,413,683 4,397,285  
Other assets      
Advance payments for raw materials 249,218 204,370  
Lease assets 143,545 101,468  
Accounts receivable, trade - noncurrent 94,373 0  
Income tax receivables 87,025 68,591  
Prepaid expense 34,250 23,954  
Project assets 25,455 28,430  
Restricted cash equivalents - noncurrent 4,972 6,192  
Restricted cash - noncurrent 3,613 3,621  
Other 55,319 41,978  
Other assets 697,770 478,604  
Net sales 4,206,289 3,318,602 $ 2,619,319
Accrued expenses      
Accrued property, plant, and equipment 136,176 210,233  
Accrued freight 95,940 58,494  
Accrued inventory 64,866 101,161  
Product warranty liability 62,139 5,920  
Accrued other taxes 41,178 26,781  
Accrued compensation and benefits 30,612 55,960  
Other 77,670 66,280  
Accrued expenses 508,581 524,829  
Other current liabilities      
Accrued litigation 21,800 21,800  
Derivative instruments 18,619 1,744  
Lease liabilities, current 13,281 10,358  
Contingent consideration, current 0 7,500  
Other 7,184 798  
Other current liabilities 60,884 42,200  
Other liabilities      
Lease liabilities, noncurrent 95,743 53,725  
Deferred tax liabilities, net 54,696 42,771  
Other taxes payable 49,256 39,431  
Product warranty liability, noncurrent 14,296 19,571  
Contingent consideration, noncurrent 6,500 11,000  
Other 13,278 14,212  
Other liabilities 233,769 180,710  
Cleantech Solar      
Other assets      
Payments to Acquire Equity Method Investments 7,900    
Net sales 37,800    
Property, plant and equipment [Member]      
Property, plant and equipment, net      
Depreciation 407,400 310,000 $ 244,900
Land [Member]      
Property, plant and equipment, net      
Property, plant and equipment, gross 38,879 35,364  
Building and improvements [Member]      
Property, plant and equipment, net      
Property, plant and equipment, gross 1,584,981 1,037,421  
Machinery and equipment [Member]      
Property, plant and equipment, net      
Property, plant and equipment, gross 4,800,545 3,593,347  
Office equipment and furniture [Member]      
Property, plant and equipment, net      
Property, plant and equipment, gross 181,647 161,187  
Leaseholds and Leasehold Improvements [Member]      
Property, plant and equipment, net      
Property, plant and equipment, gross 40,300 40,084  
Construction in progress [Member]      
Property, plant and equipment, net      
Property, plant and equipment, gross $ 858,538 $ 1,223,998  
v3.25.0.1
Note 9. Government Grants (Details) - USD ($)
$ in Thousands
1 Months Ended 12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Visa Inc.          
Government Assistance [Line Items]          
Government assistance, gross amount prior to sale of Section 45X credits $ 857,200        
Aggregate transaction price for sale of Section 45X tax credits 818,600        
Cash proceeds received from sale of Section 45X tax credits 616,000        
Loss from sale of Section 45X tax credits     $ 39,000    
Fiserv, Inc.          
Government Assistance [Line Items]          
Government assistance, gross amount prior to sale of Section 45X credits   $ 687,200      
Aggregate transaction price for sale of Section 45X tax credits   659,700      
Loss from sale of Section 45X tax credits       $ 27,500  
Cost of sales [Member]          
Government Assistance [Line Items]          
Government Grants, Amount, Consolidated Statements of Operations     $ 1,009,451 $ 659,745 $ 0
Government Grants, Consolidated Statements of Operations [Extensible Enumeration]     Cost of sales Cost of sales Cost of sales
Research and development          
Government Assistance [Line Items]          
Government Grants, Amount, Consolidated Statements of Operations     $ 4,186 $ 0 $ 0
Government Grants, Consolidated Statements of Operations [Extensible Enumeration]     Research and development Research and development Research and development
Production start-up          
Government Assistance [Line Items]          
Government Grants, Amount, Consolidated Statements of Operations     $ 484 $ 0 $ 0
Government Grants, Consolidated Statements of Operations [Extensible Enumeration]     Production start-up Production start-up Production start-up
Property, plant and equipment [Member]          
Government Assistance [Line Items]          
Government Grants, Amount, Noncurrent, Consolidated Balance Sheet $ 166,211 $ 146,348 $ 166,211 $ 146,348  
Government Grants, Noncurrent, Consolidated Balance Sheet [Extensible Enumeration] Property, plant and equipment, net Property, plant and equipment, net Property, plant and equipment, net Property, plant and equipment, net  
Other assets [Member]          
Government Assistance [Line Items]          
Government Grants, Amount, Noncurrent, Consolidated Balance Sheet $ 5,708 $ 5,860 $ 5,708 $ 5,860  
Government Grants, Noncurrent, Consolidated Balance Sheet [Extensible Enumeration] Other assets Other assets Other assets Other assets  
v3.25.0.1
Note 10. Derivative Financial Instruments (Details) - Summary - USD ($)
$ in Thousands
Dec. 31, 2024
Dec. 31, 2023
Other Current Assets [Member]    
Derivatives, Fair Value [Line Items]    
Derivative Assets (Liabilities), at Fair Value, Net $ 13,452 $ 1,778
Other Current Assets [Member] | Designated as Hedging Instrument [Member]    
Derivatives, Fair Value [Line Items]    
Derivative Asset, Fair Value, Gross Asset 0 0
Other Current Assets [Member] | Not Designated as Hedging Instrument [Member]    
Derivatives, Fair Value [Line Items]    
Derivative Asset, Fair Value, Gross Asset 13,452 1,778
Other Current Liabilities [Member]    
Derivatives, Fair Value [Line Items]    
Derivative Assets (Liabilities), at Fair Value, Net (18,619) (1,744)
Other Current Liabilities [Member] | Designated as Hedging Instrument [Member]    
Derivatives, Fair Value [Line Items]    
Derivative Liability, Fair Value, Gross Liability 35 344
Other Current Liabilities [Member] | Not Designated as Hedging Instrument [Member]    
Derivatives, Fair Value [Line Items]    
Derivative Liability, Fair Value, Gross Liability 18,584 1,400
Commodity swap contracts [Member] | Other Current Assets [Member] | Designated as Hedging Instrument [Member]    
Derivatives, Fair Value [Line Items]    
Derivative Asset, Fair Value, Gross Asset 0 0
Commodity swap contracts [Member] | Other Current Liabilities [Member] | Designated as Hedging Instrument [Member]    
Derivatives, Fair Value [Line Items]    
Derivative Liability, Fair Value, Gross Liability 35 344
Foreign exchange forward contracts [Member] | Other Current Assets [Member] | Not Designated as Hedging Instrument [Member]    
Derivatives, Fair Value [Line Items]    
Derivative Asset, Fair Value, Gross Asset 13,452 1,778
Foreign exchange forward contracts [Member] | Other Current Liabilities [Member] | Not Designated as Hedging Instrument [Member]    
Derivatives, Fair Value [Line Items]    
Derivative Liability, Fair Value, Gross Liability $ 18,584 $ 1,400
v3.25.0.1
Note 10. Derivative Financial Instruments (Details) - Hedging Relationship - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Designated as Hedging Instrument [Member]        
Derivative Instruments, Gain (Loss) [Line Items]        
Amounts recognized in other comprehensive income (loss) $ (1,196) $ (977) $ (7,556)  
Derivative instruments, gain (loss) reclassified from accumulated OCI into income, effective portion, net 2,323 6,726 (812)  
Balance in accumulated other comprehensive income (loss) $ (366) $ (1,493) $ (7,242) $ 1,126
Derivative Instrument, Gain (Loss) Reclassified from AOCI into Income, Effective Portion, Statement of Income or Comprehensive Income [Extensible Enumeration] Cost of sales Cost of sales Cost of sales  
Commodity swap contracts [Member] | Designated as Hedging Instrument [Member] | Cash Flow Hedging [Member]        
Derivative Instruments, Gain (Loss) [Line Items]        
Amounts recognized in other comprehensive income (loss) $ (1,196) $ (977) $ (8,101)  
Derivative instruments, gain (loss) reclassified from accumulated OCI into income, effective portion, net 2,323 6,726 859  
Balance in accumulated other comprehensive income (loss) $ (366) $ (1,493) $ (7,242) 0
Derivative Instrument, Gain (Loss) Reclassified from AOCI into Income, Effective Portion, Statement of Income or Comprehensive Income [Extensible Enumeration] Cost of sales Cost of sales Cost of sales  
Foreign exchange forward contracts [Member] | Designated as Hedging Instrument [Member] | Cash Flow Hedging [Member]        
Derivative Instruments, Gain (Loss) [Line Items]        
Amounts recognized in other comprehensive income (loss) $ 0 $ 0 $ 545  
Derivative instruments, gain (loss) reclassified from accumulated OCI into income, effective portion, net 0 0 (1,671)  
Balance in accumulated other comprehensive income (loss) $ 0 $ 0 $ 0 $ 1,126
Derivative Instrument, Gain (Loss) Reclassified from AOCI into Income, Effective Portion, Statement of Income or Comprehensive Income [Extensible Enumeration] Cost of sales Cost of sales Cost of sales  
Foreign exchange forward contracts [Member] | Designated as Hedging Instrument [Member] | Cash Flow Hedging [Member] | Cost of sales [Member] | Maximum [Member]        
Derivative Instruments, Gain (Loss) [Line Items]        
Derivative instruments, gain (loss) recognized in income, amount excluded from effectiveness testing, net     $ (100)  
Foreign exchange forward contracts [Member] | Not Designated as Hedging Instrument [Member] | Cost of sales [Member]        
Derivative Instruments, Gain (Loss) [Line Items]        
Derivative, Gain (Loss) on Derivative, Net $ 0 $ 0 $ 583  
Derivative, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration] Cost of sales Cost of sales Cost of sales  
Foreign exchange forward contracts [Member] | Not Designated as Hedging Instrument [Member] | Foreign currency loss, net [Member]        
Derivative Instruments, Gain (Loss) [Line Items]        
Derivative, Gain (Loss) on Derivative, Net $ (6,645) $ (8,406) $ 75,421  
Derivative, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration] Foreign currency loss, net Foreign currency loss, net Foreign currency loss, net  
v3.25.0.1
Note 10. Derivative Financial Instruments (Details) - Risk Management - Commodity swap contracts [Member] - Cash Flow Hedging [Member] - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Apr. 30, 2024
Jul. 31, 2022
Derivatives, Fair Value [Line Items]      
Derivative, notional amount   $ 7.6 $ 70.5
Cash Flow Hedge Gain (Loss) to be Reclassified within Twelve Months $ (0.4)    
v3.25.0.1
Note 10. Derivative Financial Instruments (Details) - Transaction Exposure - Foreign exchange forward contracts [Member] - Not Designated as Hedging Instrument [Member]
€ in Millions, ₨ in Millions, ¥ in Millions, RM in Millions, $ in Millions, $ in Millions, $ in Millions, $ in Millions, $ in Millions
12 Months Ended
Dec. 31, 2024
CAD ($)
Dec. 31, 2023
CAD ($)
Dec. 31, 2024
USD ($)
Dec. 31, 2024
EUR (€)
Dec. 31, 2024
INR (₨)
Dec. 31, 2024
JPY (¥)
Dec. 31, 2024
MYR (RM)
Dec. 31, 2024
MXN ($)
Dec. 31, 2024
SGD ($)
Dec. 31, 2023
USD ($)
Dec. 31, 2023
EUR (€)
Dec. 31, 2023
INR (₨)
Dec. 31, 2023
JPY (¥)
Dec. 31, 2023
MYR (RM)
Dec. 31, 2023
MXN ($)
Dec. 31, 2023
SGD ($)
Dec. 31, 2023
CLP ($)
Canada, Dollars                                  
Derivative [Line Items]                                  
Derivative, Currency Sold Canadian dollar Canadian dollar                              
Chile, Pesos                                  
Derivative [Line Items]                                  
Derivative, Currency Sold   Chilean peso                              
Euro Member Countries, Euro                                  
Derivative [Line Items]                                  
Derivative, Currency Bought Euro Euro                              
Derivative, Currency Sold Euro Euro                              
India, Rupees                                  
Derivative [Line Items]                                  
Derivative, Currency Bought Indian rupee                                
Derivative, Currency Sold Indian rupee Indian rupee                              
Japan, Yen                                  
Derivative [Line Items]                                  
Derivative, Currency Bought Japanese yen Japanese yen                              
Derivative, Currency Sold Japanese yen Japanese yen                              
Malaysia, Ringgits                                  
Derivative [Line Items]                                  
Derivative, Currency Bought Malaysian ringgit Malaysian ringgit                              
Derivative, Currency Sold Malaysian ringgit                                
Mexico, Pesos                                  
Derivative [Line Items]                                  
Derivative, Currency Sold Mexican peso Mexican peso                              
Singapore, Dollars                                  
Derivative [Line Items]                                  
Derivative, Currency Bought Singapore dollar Singapore dollar                              
Derivative, Currency Sold Singapore dollar                                
Long [Member] | Euro Member Countries, Euro                                  
Derivative [Line Items]                                  
Derivative, notional amount     $ 189.4 € 181.6           $ 108.7 € 98.3            
Long [Member] | India, Rupees                                  
Derivative [Line Items]                                  
Derivative, notional amount     17.4   ₨ 1,485.0                        
Long [Member] | Japan, Yen                                  
Derivative [Line Items]                                  
Derivative, notional amount     21.8     ¥ 3,442.2       7.5     ¥ 1,053.6        
Long [Member] | Malaysia, Ringgits                                  
Derivative [Line Items]                                  
Derivative, notional amount     48.5       RM 217.1     35.0       RM 160.7      
Long [Member] | Singapore, Dollars                                  
Derivative [Line Items]                                  
Derivative, notional amount     10.4           $ 14.1 4.9           $ 6.5  
Short [Member] | Canada, Dollars                                  
Derivative [Line Items]                                  
Derivative, notional amount $ 4.2 $ 4.2 2.9             3.2              
Short [Member] | Chile, Pesos                                  
Derivative [Line Items]                                  
Derivative, notional amount                   1.6             $ 1,372.6
Short [Member] | Euro Member Countries, Euro                                  
Derivative [Line Items]                                  
Derivative, notional amount     57.5 € 55.1           15.6 € 14.1            
Short [Member] | India, Rupees                                  
Derivative [Line Items]                                  
Derivative, notional amount     783.9   ₨ 66,934.0         756.9   ₨ 62,967.4          
Short [Member] | Japan, Yen                                  
Derivative [Line Items]                                  
Derivative, notional amount     23.8     ¥ 3,761.5       5.0     ¥ 705.2        
Short [Member] | Malaysia, Ringgits                                  
Derivative [Line Items]                                  
Derivative, notional amount     6.6       RM 29.5                    
Short [Member] | Mexico, Pesos                                  
Derivative [Line Items]                                  
Derivative, notional amount     1.7         $ 34.6   $ 2.0         $ 34.6    
Short [Member] | Singapore, Dollars                                  
Derivative [Line Items]                                  
Derivative, notional amount     $ 14.5           $ 19.7                
v3.25.0.1
Note 11. Leases (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Lease, Cost [Abstract]      
Finance lease, amortization of right-of-use assets $ 924 $ 14 $ 0
Finance lease, interest on lease liabilities 1,451 51 0
Operating lease cost 14,403 12,090 14,634
Variable lease cost 2,902 3,421 2,517
Short-term lease cost 954 472 339
Total lease cost 20,634 16,048 17,490
Payments of amounts included in the measurement of operating lease liabilities 13,774 11,815 15,359
Payments of amounts included in the measurement of finance lease liabilities 677 0 0
Lease assets obtained in exchange for operating lease liabilities 41,772 7,163 4,394
Lease assets obtained in exchange for finance lease liabilities 13,406 17,063 $ 0
Operating Lease [Abstract]      
Operating lease assets 114,283 84,419  
Operating lease liabilities - current 11,799 10,307  
Operating lease liabilities - noncurrent $ 66,211 $ 36,662  
Operating lease, Weighted-average remaining lease term 9 years 5 years  
Operating lease, Weighted-average discount rate 5.50% 5.20%  
Finance Lease [Abstract]      
Finance lease assets $ 29,262 $ 17,049  
Finance lease liabilities - current 1,482 51  
Finance lease liabilities - noncurrent $ 29,532 $ 17,063  
Finance lease, Weighted-average remaining lease term 28 years 40 years  
Finance lease, Weighted-average discount rate 6.60% 5.40%  
Lessee, Operating Lease, Liability, to be Paid [Abstract]      
Operating Lease, Liability, to be Paid, Year One $ 15,322    
Operating Lease, Liability, to be Paid, Year Two 13,789    
Operating Lease, Liability, to be Paid, Year Three 11,292    
Operating Lease, Liability, to be Paid, Year Four 11,035    
Operating Lease, Liability, to be Paid, Year Five 9,377    
Operating Lease, Liability, to be Paid, after Year Five 41,543    
Operating lease liabilities, total future payments 102,358    
Less: interest on operating lease liablities (24,348)    
Total operating lease liabilities 78,010    
Finance Lease, Liability, to be Paid, Fiscal Year Maturity [Abstract]      
Finance Lease, Liability, to be Paid, Year One 1,919    
Finance Lease, Liability, to be Paid, Year Two 2,788    
Finance Lease, Liability, to be Paid, Year Three 2,832    
Finance Lease, Liability, to be Paid, Year Four 2,885    
Finance Lease, Liability, to be Paid, Year Five 2,963    
Finance Lease, Liability, to be Paid, after Year Five 55,265    
Finance lease liabilities, total future payments 68,652    
Less: interest on finance lease liabilities (37,638)    
Total finance lease liabilities $ 31,014    
Lessee, Lease, Description [Line Items]      
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration] Other assets Other assets  
Operating Lease, Liability, Current, Statement of Financial Position [Extensible List] Other current liabilities Other current liabilities  
Operating Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List] Other liabilities Other liabilities  
Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration] Other assets Other assets  
Finance Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration] Other current liabilities Other current liabilities  
Finance Lease, Liability, Noncurrent, Statement of Financial Position [Extensible Enumeration] Other liabilities Other liabilities  
v3.25.0.1
Note 12. Fair Value Measurements (Details) - USD ($)
$ in Thousands
Dec. 31, 2024
Dec. 31, 2023
Assets:    
Marketable securities $ 171,583 $ 155,495
Restricted marketable securities 199,136 198,310
Liabilities:    
Contingent consideration, noncurrent 6,500 11,000
Time deposits [Member]    
Assets:    
Marketable securities 162,836 76,511
U.S. debt [Member]    
Assets:    
Marketable securities 8,747 44,089
Foreign debt [Member]    
Assets:    
Marketable securities 0 34,895
Fair Value, Measurements, Recurring [Member]    
Assets:    
Cash equivalents, Money market funds 526,580 1,105,684
Restricted cash equivalents, Money market funds 4,972 6,192
Restricted marketable securities 199,136 198,310
Derivative assets 13,452 1,778
Total assets 915,723 1,467,459
Liabilities:    
Derivative liabilities 18,619 1,744
Contingent consideration, noncurrent 6,500 18,500
Total liabilities 25,119 20,244
Fair Value, Measurements, Recurring [Member] | Time deposits [Member]    
Assets:    
Marketable securities 162,836 76,511
Fair Value, Measurements, Recurring [Member] | U.S. debt [Member]    
Assets:    
Marketable securities 8,747 44,089
Fair Value, Measurements, Recurring [Member] | Foreign debt [Member]    
Assets:    
Marketable securities   34,895
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]    
Assets:    
Cash equivalents, Money market funds 526,580 1,105,684
Restricted cash equivalents, Money market funds 4,972 6,192
Restricted marketable securities 0 0
Derivative assets 0 0
Total assets 694,388 1,188,387
Liabilities:    
Derivative liabilities 0 0
Contingent consideration, noncurrent 0 0
Total liabilities 0 0
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | Time deposits [Member]    
Assets:    
Marketable securities 162,836 76,511
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | U.S. debt [Member]    
Assets:    
Marketable securities 0 0
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | Foreign debt [Member]    
Assets:    
Marketable securities   0
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]    
Assets:    
Cash equivalents, Money market funds 0 0
Restricted cash equivalents, Money market funds 0 0
Restricted marketable securities 199,136 198,310
Derivative assets 13,452 1,778
Total assets 221,335 279,072
Liabilities:    
Derivative liabilities 18,619 1,744
Contingent consideration, noncurrent 0 0
Total liabilities 18,619 1,744
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | Time deposits [Member]    
Assets:    
Marketable securities 0 0
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | U.S. debt [Member]    
Assets:    
Marketable securities 8,747 44,089
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | Foreign debt [Member]    
Assets:    
Marketable securities   34,895
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]    
Assets:    
Cash equivalents, Money market funds 0 0
Restricted cash equivalents, Money market funds 0 0
Restricted marketable securities 0 0
Derivative assets 0 0
Total assets 0 0
Liabilities:    
Derivative liabilities 0 0
Contingent consideration, noncurrent 6,500 18,500
Total liabilities 6,500 18,500
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] | Time deposits [Member]    
Assets:    
Marketable securities 0 0
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] | U.S. debt [Member]    
Assets:    
Marketable securities $ 0 0
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] | Foreign debt [Member]    
Assets:    
Marketable securities   $ 0
v3.25.0.1
Note 12. Fair Value Measurements (Details) - Balance Sheet Grouping - USD ($)
$ in Thousands
Dec. 31, 2024
Dec. 31, 2023
Financial Instruments, Financial Assets, Balance Sheet Groupings [Abstract]    
Government grants receivable - noncurrent $ 157,570 $ 152,208
Carrying Value Measurement [Member]    
Financial Instruments, Financial Assets, Balance Sheet Groupings [Abstract]    
Government grants receivable - noncurrent 157,570 152,208
Financial Instruments, Financial Liabilities, Balance Sheet Groupings [Abstract]    
Long-term debt, including current maturities 464,550 500,000
Estimate of Fair Value Measurement [Member]    
Financial Instruments, Financial Assets, Balance Sheet Groupings [Abstract]    
Government grants receivable - noncurrent 123,743 107,111
Financial Instruments, Financial Liabilities, Balance Sheet Groupings [Abstract]    
Long-term debt, including current maturities $ 441,016 $ 453,015
v3.25.0.1
Note 13. Debt (Details)
$ in Thousands, ₨ in Billions
1 Months Ended 12 Months Ended
Jun. 30, 2023
USD ($)
Dec. 31, 2024
USD ($)
Dec. 31, 2023
USD ($)
Dec. 31, 2022
USD ($)
Dec. 31, 2024
INR (₨)
Aug. 31, 2024
USD ($)
Aug. 31, 2024
INR (₨)
Feb. 29, 2024
USD ($)
Feb. 29, 2024
INR (₨)
Dec. 31, 2023
INR (₨)
Jul. 31, 2022
USD ($)
Long-term Debt [Abstract]                      
Long-term debt, gross   $ 464,550                  
Total debt principal   610,154 $ 560,827                
Less: unamortized issuance costs   (376) (521)                
Total debt   609,778 560,306                
Current portion of debt   236,424 96,238                
Noncurrent portion of debt   $ 373,354 464,068                
Short-term debt, weight-average interest rate   7.79%     7.79%            
Interest Paid   $ 36,200 15,000 $ 11,600              
Long-term Debt, Fiscal Year Maturity [Abstract]                      
Long-Term Debt, Maturity, Year One   90,899                  
Long-Term Debt, Maturity, Year Two   90,899                  
Long-Term Debt, Maturity, Year Three   90,950                  
Long-Term Debt, Maturity, Year Four   91,000                  
Long-Term Debt, Maturity, Year Five   100,802                  
Total long-term debt future principal payments   $ 464,550                  
Revolving Credit Facility                      
Long-term Debt [Abstract]                      
Debt Instrument, Currency   USD                  
Revolving Credit Facility   $ 0 0                
Line of Credit Facility, Current Borrowing Capacity $ 1,000,000                    
Debt Instrument, Description of Variable Rate Basis Borrowing under the Revolving Credit Facility bears interest at a rate per annum equal to, at our option, (i) the Term Secured Overnight Financing Rate (“Term SOFR”), plus a credit spread of 0.10%, plus a margin that ranges from 1.25% to 2.25% or (ii) an alternate base rate as defined in the credit agreement, plus a margin that ranges from 0.25% to 1.25%                    
Revolving Credit Facility | Minimum [Member]                      
Long-term Debt [Abstract]                      
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage 0.125%                    
Revolving Credit Facility | Maximum [Member]                      
Long-term Debt [Abstract]                      
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage 0.375%                    
India Credit Facility                      
Long-term Debt [Abstract]                      
Debt Instrument, Currency   USD                  
Long-term debt, gross   $ 464,550 500,000                
Long-term Debt, Fiscal Year Maturity [Abstract]                      
Total long-term debt future principal payments   $ 464,550 500,000                
India Credit Facility | DFC                      
Long-term Debt [Abstract]                      
Debt Instrument, Description of Variable Rate Basis   U.S. Treasury Constant Maturity Yield plus 1.75%                  
Debt Instrument, Basis Spread on Variable Rate   1.75%                  
Long-term debt, weight-average interest rate   5.57%     5.57%            
India Credit Facility | DFC | FS India Solar Ventures Private Limited                      
Long-term Debt [Abstract]                      
Line of Credit Facility, Current Borrowing Capacity                     $ 500,000
India JPM Working Capital Facility                      
Long-term Debt [Abstract]                      
Debt Instrument, Currency   INR                  
Short-term debt   $ 28,490 60,827                
India JPM Working Capital Facility | JPMorgan Chase Bank, N.A                      
Long-term Debt [Abstract]                      
Debt Instrument, Description of Variable Rate Basis   India Treasury bill rate plus 1.3%                  
Debt Instrument, Basis Spread on Variable Rate   1.30%                  
Short-term debt, weight-average interest rate   7.81%     7.81%            
India JPM Working Capital Facility | JPMorgan Chase Bank, N.A | FS India Solar Ventures Private Limited                      
Long-term Debt [Abstract]                      
Line of Credit Facility, Current Borrowing Capacity     74,800             ₨ 6.2  
India HSBC Working Capital Facility                      
Long-term Debt [Abstract]                      
Debt Instrument, Currency   INR                  
Short-term debt   $ 69,097 0                
India HSBC Working Capital Facility | Hong Kong and Shanghai Banking Corporation Limited                      
Long-term Debt [Abstract]                      
Debt Instrument, Description of Variable Rate Basis   India Treasury bill rate plus 1.5%                  
Debt Instrument, Basis Spread on Variable Rate   1.50%                  
Short-term debt, weight-average interest rate   7.96%     7.96%            
India HSBC Working Capital Facility | Hong Kong and Shanghai Banking Corporation Limited | FS India Solar Ventures Private Limited                      
Long-term Debt [Abstract]                      
Line of Credit Facility, Current Borrowing Capacity               $ 98,400 ₨ 8.2    
India Citibank Working Capital Facility                      
Long-term Debt [Abstract]                      
Debt Instrument, Currency   INR                  
Short-term debt   $ 48,017 0                
India Citibank Working Capital Facility | Citibank, N.A.                      
Long-term Debt [Abstract]                      
Debt Instrument, Description of Variable Rate Basis   India Treasury bill rate plus 1.1%                  
Debt Instrument, Basis Spread on Variable Rate   1.10%                  
Short-term debt, weight-average interest rate   7.53%     7.53%            
India Citibank Working Capital Facility | Citibank, N.A. | FS India Solar Ventures Private Limited                      
Long-term Debt [Abstract]                      
Line of Credit Facility, Current Borrowing Capacity           $ 53,800 ₨ 4.5        
India Credit Agricole Working Capital Facility                      
Long-term Debt [Abstract]                      
Debt Instrument, Currency   INR                  
Short-term debt   $ 0 $ 0                
India Credit Agricole Working Capital Facility | Credit Agricole Corporate and Investment Bank | FS India Solar Ventures Private Limited                      
Long-term Debt [Abstract]                      
Line of Credit Facility, Current Borrowing Capacity   $ 46,800     ₨ 4.0            
v3.25.0.1
Note 14. Commitments and Contingencies (Details) - Commercial Commitments
$ in Millions
Dec. 31, 2024
USD ($)
Revolving Credit Facility  
Debt Instrument [Line Items]  
Letters of Credit Outstanding, Amount $ 0.0
Letters of Credit, Remaining Borrowing Capacity 250.0
Line of Credit Facility, Letter of Credit Sub-Limit 250.0
Bilateral Facilities [Member]  
Debt Instrument [Line Items]  
Letters of Credit Outstanding, Amount 167.8
Letters of Credit, Remaining Borrowing Capacity 159.7
Letters of Credit Outstanding, Secured by Cash 9.1
Surety Bond  
Debt Instrument [Line Items]  
Surety Bonds Outstanding, Amount 28.6
Surety Bond Capacity, Remaining Borrowing Capacity $ 225.0
v3.25.0.1
Note 14. Commitments and Contingencies (Details) - Product Warranties - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Movement in Standard Product Warranty Accrual [Roll Forward]      
Product warranty liability, beginning of period $ 25,491 $ 33,787 $ 52,553
Accruals for new warranties issued 7,399 5,416 4,727
Settlements (13,183) (6,058) (12,690)
Changes in estimate of product warranty liability 56,728 (7,654) (10,803)
Product warranty liability, end of period 76,435 25,491 33,787
Current portion of warranty liability 62,139 5,920 10,660
Noncurrent portion of warranty liability 14,296 19,571 23,127
Standard Product Warranty Accrual, Period Increase (Decrease)   $ (5,400) $ (10,200)
Warranty Obligations | Minimum [Member]      
Movement in Standard Product Warranty Accrual [Roll Forward]      
Loss Contingency, Estimate of Possible Loss 56,000    
Warranty Obligations | Maximum [Member]      
Movement in Standard Product Warranty Accrual [Roll Forward]      
Loss Contingency, Estimate of Possible Loss $ 100,000    
v3.25.0.1
Note 14. Commitments and Contingencies (Details) - Indemnifications - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]    
Indemnification liabilities, current $ 2.5 $ 3.3
Indemnification liabilities, maximum exposure $ 1,300.0  
v3.25.0.1
Note 14. Commitments and Contingencies (Details) - Contingent Consideration - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
May 31, 2023
Business Acquisition, Contingent Consideration [Line Items]      
Contingent consideration, current $ 0 $ 7,500  
Contingent consideration, noncurrent 6,500 11,000  
Evolar AB [Member]      
Business Acquisition, Contingent Consideration [Line Items]      
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High     $ 42,500
Contingent consideration, current   7,500  
Contingent consideration, noncurrent 6,500 $ 11,000  
Contingent consideration payment $ 7,500    
v3.25.0.1
Note 14. Commitments and Contingencies (Details) - Solar Module Collection and Recycling Liability - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]      
Change in estimate of module collection and recycling liability     $ (7,500)
Accrued solar module collection and recycling liability $ 134,394 $ 135,123  
Solar module collection and recycling expense, accretion expense $ 5,800 $ 5,500 $ 5,500
v3.25.0.1
Note 14. Commitments and Contingencies (Details) - Legal Proceedings - USD ($)
$ in Thousands
3 Months Ended 12 Months Ended
Sep. 30, 2023
Jun. 30, 2023
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Estimated Litigation Liability [Line Items]          
Litigation loss     $ 430 $ 35,590 $ 0
Accrued litigation     21,800 21,800  
Insurance receivable for accrued litigation     21,800 21,800  
Southern Power Company Arbitration          
Estimated Litigation Liability [Line Items]          
Litigation loss       $ 35,600  
Other Matters and Claims - Workplace Injury          
Estimated Litigation Liability [Line Items]          
Litigation Settlement, Amount Awarded to Other Party $ 21,800 $ 51,300      
Accrued litigation     21,800    
Insurance receivable for accrued litigation     $ 21,800    
v3.25.0.1
Note 15. Revenue from Contracts with Customers (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Revenue from Contracts with Customers [Line Items]    
Deferred revenue $ 2,039,825 $ 2,005,183
Contract liability, net change $ 34,642  
Contract liability, percent change 2.00%  
Sales revenue net, from beginning contract liability $ 433,600 $ 432,700
Solar Modules [Member]    
Revenue from Contracts with Customers [Line Items]    
Remaining performance obligation, aggregate transaction price $ 20,500,000  
v3.25.0.1
Note 16. Stockholders' Equity (Details) - $ / shares
Dec. 31, 2024
Dec. 31, 2023
Class of Stock Disclosures [Abstract]    
Preferred Stock, Shares Authorized 30,000,000 30,000,000
Preferred Stock, Par Value $ 0.001 $ 0.001
Preferred Stock, Shares Issued 0 0
Preferred Stock, Shares Outstanding 0 0
Common Stock, Shares Authorized 500,000,000 500,000,000
Common Stock, Par Value per Share $ 0.001 $ 0.001
Common Stock, Shares Issued 107,060,281 106,847,475
Common Stock, Shares Outstanding 107,060,281 106,847,475
v3.25.0.1
Note 17. Share-Based Compensation (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]      
Share-based compensation expense $ 28,104 $ 34,219 $ 28,656
Share-based compensation expense, income tax benefit 12,200 19,300 7,300
Restricted Stock and Performance Units [Member}      
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]      
Share-based compensation expense, unrecognized, unvested restricted stock and performance units $ 26,600    
Share-based compensation expense, unrecognized, unvested weighted average period of recognition (in years) 1 year 3 months 18 days    
Cost of sales [Member]      
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]      
Share-based compensation expense $ 3,923 4,798 3,174
Selling, general and administrative [Member]      
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]      
Share-based compensation expense 20,696 25,217 22,367
Research and development [Member]      
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]      
Share-based compensation expense 3,502 4,133 3,080
Production start-up [Member]      
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]      
Share-based compensation expense $ (17) $ 71 $ 35
v3.25.0.1
Note 17. Share-Based Compensation (Details) - RSUs & PUs - Restricted Stock and Performance Units [Member} - USD ($)
$ / shares in Units, $ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Fair value of vested, restricted stock units $ 25.0 $ 20.0 $ 26.4
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]      
Unvested restricted stock units at beginning of period (shares) 960,448    
Restricted stock units granted (shares) 215,849    
Restricted stock units vested (shares) (331,153)    
Restricted stock units forfeited (shares) (30,806)    
Unvested restricted stock units at end of period (shares) 814,338 960,448  
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]      
Unvested restricted stock units at beginning of period (weighted average grant-date fair value) $ 106.25    
Restricted stock units granted (weighted average grant-date fair value) 158.63 $ 210.45 $ 89.21
Restricted stock units vested (weighted average grant-date fair value) 75.44    
Restricted stock units forfeited (weighted average grant-date fair value) 123.81    
Unvested restricted stock units at end of period (weighted average grant-date fair value) $ 132.00 $ 106.25  
2020 Omnibus Incentive Compensation Plan [Member]      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant 6,408,178    
v3.25.0.1
Note 17. Share-Based Compensation (Details) - Stock Awards - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Share-based compensation expense $ 28,104 $ 34,219 $ 28,656
Vested, unrestricted shares [Member]      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Stock units granted (shares) 9,645 11,246 19,868
Share-based compensation expense $ 1,900 $ 2,100 $ 1,900
v3.25.0.1
Note 18. Income Taxes (Details) - USD ($)
$ in Thousands
1 Months Ended 12 Months Ended 48 Months Ended 108 Months Ended
Aug. 31, 2022
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2036
Dec. 31, 2032
Dec. 31, 2021
Components of Income Tax Expense (Benefit) [Abstract]              
Corporate Alternative Minimum Tax, Inflation Reduction Act, Percent 15.00%            
Excise Tax on Stock Buybacks, Inflation Reduction Act, Percent 1.00%            
Income (loss) before Taxes and Equity in Earnings [Abstract]              
U.S. income (loss)   $ 1,217,274 $ 787,598 $ (17,652)      
Non-U.S. income   189,064 103,692 26,250      
Income before taxes   1,406,338 891,290 8,598      
Current Expense [Abstract]              
Federal   64,108 44,693 8,434      
State   48,255 8,285 399      
Foreign   21,834 20,767 49,984      
Total current expense   134,197 73,745 58,817      
Deferred (Benefit) Expense [Abstract]              
Federal   (16,840) (23,390) (13,928)      
State   (17,505) (1,413) (700)      
Foreign   14,442 11,571 8,575      
Total deferred benefit   (19,903) (13,232) (6,053)      
Income tax expense   114,294 60,513 52,764      
Reversal of indefinite reinvestment assertion, Discrete tax expense   6,200          
Effective Income Tax Rate Reconciliation, Percent [Abstract]              
Statutory income tax expense ($)   $ 295,331 $ 187,171 $ 1,806      
Statutory income tax expense (%)   21.00% 21.00% 21.00%      
Changes in valuation allowance ($)   $ 22,680 $ 10,873 $ 22,239      
Changes in valuation allowance (%)   1.60% 1.20% 258.60%      
GILTI inclusion ($)   $ 16,174 $ 0 $ 0      
GILTI inclusion (%)   1.20% 0.00% 0.00%      
State tax, net of federal benefit ($)   $ 14,850 $ 5,468 $ 700      
State tax, net of federal benefit (%)   1.10% 0.60% 8.10%      
Change in tax contingency ($)   $ 12,110 $ 9 $ 4,326      
Change in tax contingency (%)   0.90% 0.00% 50.30%      
Non-deductible expenses ($)   $ 8,373 $ 20,283 $ 10,776      
Non-deductible expenses (%)   0.60% 2.30% 125.30%      
OECD Pillar Two global minimum tax ($)   $ 8,319 $ 0 $ 0      
OECD Pillar Two global minimum tax (%)   0.60% 0.00% 0.00%      
Foreign dividend income ($)   $ 4,774 $ 9,115 $ 2,857      
Foreign dividend income (%)   0.30% 1.00% 33.20%      
Foreign tax rate differential ($)   $ 4,141 $ 1,018 $ (4,227)      
Foreign tax rate differential (%)   0.30% 0.10% (49.10%)      
Share-based compensation ($)   $ (5,760) $ (11,955) $ (1,017)      
Share-based compensation (%)   (0.40%) (1.40%) (11.80%)      
Return to provision adjustments ($)   $ (6,804) $ (3,972) $ (1,767)      
Return to provision adjustments (%)   (0.50%) (0.40%) (20.50%)      
Tax credits ($)   $ (21,909) $ (9,337) $ (12,654)      
Tax credits (%)   (1.60%) (1.00%) (147.20%)      
Effect of tax holiday ($)   $ (29,180) $ (11,501) $ 27,424      
Effect of tax holiday (%)   (2.10%) (1.30%) 318.90%      
Section 45X production credit ($)   $ (209,510) $ (138,546) $ 0      
Section 45X production credit (%)   (14.90%) (15.50%) 0.00%      
Other ($)   $ 705 $ 1,887 $ 2,301      
Other (%)   0.00% 0.20% 26.90%      
Reported income tax expense   $ 114,294 $ 60,513 $ 52,764      
Reported income tax expense (%)   8.10% 6.80% 613.70%      
Tax payments, net   $ (94,200) $ (90,900)        
Tax refunds, net       $ 3,900      
Deferred tax assets [Abstract]              
Long-term contracts   351,260 211,974        
Net operating losses   163,408 119,822        
Capitalized research and development   110,262 53,146        
Inventory   50,283 30,787        
Accrued expenses   38,161 29,503        
Tax credits   22,783 14,800        
Compensation   12,006 16,451        
Equity in earnings   4,052 4,464        
Deferred expenses   1,544 1,590        
Other   31,650 28,908        
Deferred tax assets, gross   785,409 511,445        
Valuation allowance   (167,866) (149,424) $ (135,763)     $ (123,917)
Deferred tax assets, net of valuation allowance   617,543 362,021        
Deferred tax liabilities [Abstract]              
Property, plant and equipment   (439,545) (234,394)        
Investment in foreign subsidiaries   (9,799) (6,034)        
Acquisition accounting / basis difference   (4,170) (3,964)        
Restricted marketable securities and derivatives   (1,983) (2,087)        
Capitalized interest   (1,357) (1,294)        
Other   (6,577) (14,200)        
Deferred tax liabilities   (463,431) (261,973)        
Net deferred tax assets   $ 154,112 $ 100,048        
Forecast              
Deferred (Benefit) Expense [Abstract]              
Vietnam long-term tax incentive tax rate         10.00% 5.00%  
v3.25.0.1
Note 18. Income Taxes (Details) - Valuation Allowance - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Reconciliation Of Valuation Allowance [Roll Forward]      
Valuation allowance, beginning of year $ 149,424 $ 135,763 $ 123,917
Additions 24,445 15,109 58,922
Reversals (6,003) (1,448) (47,076)
Valuation allowance, end of year 167,866 149,424 $ 135,763
Valuation Allowance, Deferred Tax Asset, Change in Amount $ 18,400    
Federal Net Operating Loss Deduction Limit, Percent 80.00%    
Domestic Tax Jurisdiction [Member]      
Reconciliation Of Valuation Allowance [Roll Forward]      
Operating Loss Carryforwards $ 6,200 7,600  
State and Local Jurisdiction [Member]      
Reconciliation Of Valuation Allowance [Roll Forward]      
Operating Loss Carryforwards 143,000 $ 74,100  
Foreign Tax Credit Carryforward [Member]      
Reconciliation Of Valuation Allowance [Roll Forward]      
Tax Credit Carryforward, Amount $ 22,800    
v3.25.0.1
Note 18. Income Taxes (Details) - Uncertainties - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Unrecognized Tax Benefits [Roll Forward]      
Unrecognized tax benefits, beginning of year $ 16,723 $ 14,493 $ 7,811
Increases related to prior year tax positions 1,007 2,516 4,569
Decreases related to prior year tax positions (651) (437) 0
Decreases from lapse in statute of limitations 0 0 (361)
Decreases relating to settlements with authorities (4,237) (2,122) 0
Increases related to current tax positions 11,030 2,273 2,474
Unrecognized tax benefits, end of year 23,872 16,723 14,493
Unrecognized Tax Benefits that Would Impact Effective Tax Rate 22,300    
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense $ 300 $ 400 $ 300
Vietnam      
Unrecognized Tax Benefits [Roll Forward]      
Open Tax Years 2014 - 2023    
United States      
Unrecognized Tax Benefits [Roll Forward]      
Open Tax Years 2016 - 2018; 2020 - 2023    
India      
Unrecognized Tax Benefits [Roll Forward]      
Open Tax Years 2018 - 2023    
Singapore      
Unrecognized Tax Benefits [Roll Forward]      
Open Tax Years 2019 - 2023    
Malaysia      
Unrecognized Tax Benefits [Roll Forward]      
Open Tax Years 2020 - 2023    
v3.25.0.1
Note 19. Net Income (Loss) per Share (Details) - USD ($)
$ / shares in Units, shares in Thousands, $ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Earnings Per Share [Abstract]      
Net income (loss) $ 1,292,044 $ 830,777 $ (44,166)
Weighted-average common shares outstanding 107,015 106,795 106,551
Effect of restricted stock and performance units 510 577 0
Weighted-average shares used in computing diluted net income (loss) per share 107,525 107,372 106,551
Net income (loss) per share, basic $ 12.07 $ 7.78 $ (0.41)
Net income (loss) per share, diluted $ 12.02 $ 7.74 $ (0.41)
Anti-dilutive shares 0 0 576
v3.25.0.1
Note 20. Accumulated Other Comprehensive Loss (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Accumulated Other Comprehensive Income (Loss) [Line Items]      
Stockholders' equity, beginning balance $ 6,687,469 $ 5,836,055 $ 5,959,551
Amounts reclassified from accumulated other comprehensive loss 6,976 8,355 (5,527)
Net other comprehensive (loss) income (9,927) 17,686 (95,455)
Stockholders' equity, ending balance 7,977,577 6,687,469 5,836,055
Cost of sales 2,348,425 2,017,923 2,549,461
Gain on sales of businesses, net 1,115 6,883 253,511
Other (expense) income, net (13,326) (29,145) 31,189
Total (loss) gain reclassified (6,976) (8,355) 5,527
Foreign Currency Translation Adjustment [Member]      
Accumulated Other Comprehensive Income (Loss) [Line Items]      
Stockholders' equity, beginning balance (118,366)    
Other comprehensive loss before reclassifications (13,594)    
Amounts reclassified from accumulated other comprehensive loss 4,664    
Net tax effect 0    
Net other comprehensive (loss) income (8,930)    
Stockholders' equity, ending balance (127,296) (118,366)  
Total (loss) gain reclassified (4,664)    
Foreign Currency Translation Adjustment [Member] | Reclassification from Accumulated Other Comprehensive Loss [Member]      
Accumulated Other Comprehensive Income (Loss) [Line Items]      
Cost of sales 0 146 0
Gain on sales of businesses, net 0 0 3,756
Other (expense) income, net (4,664) (1,766) 959
Total amount reclassified (4,664) (1,620) 4,715
Unrealized Loss on Marketable Securities and Restricted Marketable Securities [Member]      
Accumulated Other Comprehensive Income (Loss) [Line Items]      
Stockholders' equity, beginning balance (54,610)    
Other comprehensive loss before reclassifications (1,975)    
Amounts reclassified from accumulated other comprehensive loss (11)    
Net tax effect 113    
Net other comprehensive (loss) income (1,873)    
Stockholders' equity, ending balance (56,483) (54,610)  
Total (loss) gain reclassified 11    
Unrealized Loss on Marketable Securities and Restricted Marketable Securities [Member] | Reclassification from Accumulated Other Comprehensive Loss [Member]      
Accumulated Other Comprehensive Income (Loss) [Line Items]      
Other (expense) income, net 11 (9) 0
Unrealized (Loss) Gain on Derivative Contracts [Member]      
Accumulated Other Comprehensive Income (Loss) [Line Items]      
Stockholders' equity, beginning balance (1,155)    
Other comprehensive loss before reclassifications (1,196)    
Amounts reclassified from accumulated other comprehensive loss 2,323    
Net tax effect (251)    
Net other comprehensive (loss) income 876    
Stockholders' equity, ending balance (279) (1,155)  
Total (loss) gain reclassified (2,323)    
Unrealized (Loss) Gain on Derivative Contracts [Member] | Reclassification from Accumulated Other Comprehensive Loss [Member]      
Accumulated Other Comprehensive Income (Loss) [Line Items]      
Total amount reclassified (2,323) (6,726) 812
Unrealized (Loss) Gain on Derivative Contracts [Member] | Reclassification from Accumulated Other Comprehensive Loss [Member] | Commodity swap contracts [Member]      
Accumulated Other Comprehensive Income (Loss) [Line Items]      
Cost of sales (2,323) (6,726) (859)
Unrealized (Loss) Gain on Derivative Contracts [Member] | Reclassification from Accumulated Other Comprehensive Loss [Member] | Foreign exchange forward contracts [Member]      
Accumulated Other Comprehensive Income (Loss) [Line Items]      
Cost of sales 0 0 1,671
Total, Accumulated Other Comprehensive (Loss) Income [Member]      
Accumulated Other Comprehensive Income (Loss) [Line Items]      
Stockholders' equity, beginning balance (174,131) (191,817) (96,362)
Other comprehensive loss before reclassifications (16,765)    
Amounts reclassified from accumulated other comprehensive loss 6,976    
Net tax effect (138)    
Net other comprehensive (loss) income (9,927) 17,686 (95,455)
Stockholders' equity, ending balance (184,058) $ (174,131) $ (191,817)
Total (loss) gain reclassified $ (6,976)    
v3.25.0.1
Note 21. Segment and Geographical Information (Details) - Select Items for Reportable Segments - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Segment Reporting Information [Line Items]      
Net sales $ 4,206,289 $ 3,318,602 $ 2,619,319
Cost of sales 2,348,425 2,017,923 2,549,461
Gross profit (loss) 1,857,864 1,300,679 69,858
Goodwill 28,335 29,687 14,462
Modules segment      
Segment Reporting Information [Line Items]      
Net sales 4,202,733 3,296,809 2,428,278
Cost of sales 2,342,045 2,019,388 2,312,881
Gross profit (loss) 1,860,688 1,277,421 115,397
Goodwill 28,335 29,687 14,462
Other segment      
Segment Reporting Information [Line Items]      
Net sales 3,556 21,793 191,041
Cost of sales 6,380 (1,465) 236,580
Gross profit (loss) (2,824) 23,258 (45,539)
Goodwill $ 0 $ 0 $ 0
v3.25.0.1
Note 21. Segment and Geographical Information (Details) - Revenues and Long-Lived Assets by Geographic Region - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Revenues from External Customers and Long-Lived Assets [Line Items]      
Net sales $ 4,206,289 $ 3,318,602 $ 2,619,319
Long-lived assets 5,582,683 4,527,183  
United States      
Revenues from External Customers and Long-Lived Assets [Line Items]      
Net sales 3,904,844 3,187,603 2,193,619
Long-lived assets 3,911,923 2,734,952  
India      
Revenues from External Customers and Long-Lived Assets [Line Items]      
Net sales 201,714 10,869 37,215
Long-lived assets 471,736 478,667  
France      
Revenues from External Customers and Long-Lived Assets [Line Items]      
Net sales 34,370 68,302 67,656
Chile      
Revenues from External Customers and Long-Lived Assets [Line Items]      
Net sales 0 9 173,279
Malaysia      
Revenues from External Customers and Long-Lived Assets [Line Items]      
Long-lived assets 646,111 718,692  
Vietnam      
Revenues from External Customers and Long-Lived Assets [Line Items]      
Long-lived assets 500,568 544,380  
All other foreign countries [Member]      
Revenues from External Customers and Long-Lived Assets [Line Items]      
Net sales 65,361 51,819 $ 147,550
Long-lived assets $ 52,345 $ 50,492  
v3.25.0.1
Note 22. Concentrations of Risks (Details) - Customer Concentration Risk [Member] - Net sales [Member]
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Customer One [Member]      
Concentration Risk [Line Items]      
Concentration risk, percentage   10.00% 10.00%
Customer Two [Member]      
Concentration Risk [Line Items]      
Concentration risk, percentage     14.00%
Customer Three [Member]      
Concentration Risk [Line Items]      
Concentration risk, percentage     10.00%
Minimum [Member]      
Concentration Risk [Line Items]      
Concentration risk, percentage, disclosure threshold 10.00%    
Maximum [Member]      
Concentration Risk [Line Items]      
Concentration risk, percentage, disclosure threshold 10.00%