Document

(36,574)

2024年第2四半期

2024年第1四半期

(1)会社の非GAAP財務情報の使用について、米国GAAPに調整したものは、以下の「非GAAP財務指標の使用」に記載されています。

For more information

526

488

807

売上高

サプライチェーンの適応、改善されたコストと効率性、能力拡大、次世代技術に関するパートナーシップの議論、既存の顧客、サプライヤー、パートナーとの関係、およびそれらを達成および維持する能力に関する私たちの取り組みと計画に関する変革イニシアティブおよび計画; (i) 契約注文、予約、バックログ、および販売チャネルとパートナーからのフィードバックによる将来の業績と収益に関する私たちの期待; (j) 予想される効果的な税率と延期税金資産に関連する評価引当金の変更; (k) Nasdaqの継続上場基準の遵守を維持する努力、予想される逆分割を含む; および(l) 私たちの2024会計年度の資本支出に関する年次予想です。

これらの先行きに関する声明は、現在の仮定、期待、信念に基づいており、結果、業績、または達成度がこれらの先行きに関する声明によって明示または黙示されたものと実質的に異なる可能性がある重大なリスクおよび不確実性を伴います。これらの声明は将来の業績を保証するものではありませんし、複数のリスクにさらされます。読者はこれらの前向きな声明に過度の依存を置かないようにすべきであり、それらが基づく計画、イニシアティブ、または期待が実現する保証がないことに注意する必要があります。これには次の要因が影響を与える可能性がありますが、これらに限定されません:(1) 私たちの戦略的計画、変革イニシアティブ、および進行中の再構築にキーコンプリートする上での課題

課納とその他の困難が生じる可能性がある規制やその他の課題を含む取り組み； (2) 私たちの流動性、相当な負債、負債の発生条件とその条件、およびプロジェクトや顧客、運営のための追加の資金調達が得られる能力

（7,785）

(14,871)

GAAP 営業費用

一部の非GAAP措置、特に非GAAP売上高（損益）、非GAAP経費、利息、税金、減価償却費および商標などのスタッフによる補償金、事業再編費および料金、前渡しや物理的な引き渡しの測定損失、債務の繰上げ減額損失、連結ではない投資持分および関連する利益（「調整後EBITDA」）などを提供して、米国経済会計基準（GAAP）に準拠した連結財務結果を補完しています。非GAAP売上高（損益）は、スタッフによる補償金、事業再編費および料金を除いた売上高（損益）を定義しています。非GAAP経費は、スタッフによる補償金、事業再編費および料金を除いた経費を定義しています。

新規買48,668

「非GAAP財務指標の調整」セクションに記載されているように、非GAAP財務指標の各々は、次の項目のいずれかを除外して非GAAP財務指標に到達する際に1つ以上を除外しています。

・株式報酬費用。株式報酬は主に株式報酬のインセンティブに関連しています。株式報酬は市場の予測が難しい影響を受ける現金外の費用であり、非GAAP総利益（損失）、非GAAP営業費用、および調整後EBITDAから除外されています。経営陣は、株式報酬費用の調整は、投資家に、当社の中核業績を計測する基準を提供し、他の企業の業績との比較、株式報酬に伴う期間対期間の変動を排除していると考えています。

11,664

・リストラの費用および手数料（利益）。私たちはIBC能力の再エンジニアリングに関連するリストラの費用、在庫減損およびその他の在庫関連コスト、グローバル戦略に沿ったリソースの再配分と全体の運用効率およびコスト構造の改善を目指した再編計画に関連する手数料を負担しています。リストラの費用および手数料（利益）は中核の運営活動とは見なされないため、非GAAP営業費用および調整後EBITDAから除外されています。過去に再構築活動およびイニシアチブに従事してきましたが、過去の活動は独自のビジネス目標に基づいた個別のイベントでした。したがって、経営陣は、これらのリストラの費用および手数料（利益）が過去の運営業績を意味するものではなく、またこれらの費用が過去の運営業績の有意義な評価に貢献しているわけではないため、非GAAP財務指標からこれらを除外することが適切であると考えています。

（1,509）

設備投資

19,216

•連結されていない投資会社の収益及び関連する利益。これは、かつての未連結の持分投資であるHuansheng JVの収益及びその投資の譲渡に関連する利益に関連しています。これは、財務指標である調整後EBITDAから除外されており、キャッシュでない性質であり、当社の主要な運営業績を反映していません。したがって、経営陣は、これらの費用を除外することが適切であると考えています。なぜなら、それらは私たちの業績の有意な評価に貢献していないからです。


	終了した三ヶ月間
営業活動によるキャッシュフロー：	2024年6月30日		2024年3月31日		2023年7月2日
総利益(損失)	$	（7,785）	$	(14,871)	$	14,546
株式報酬認識支払い	166		696		525
EBITDA	1,825		1,287		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.
Stock-based compensation	5,236		6,878		7,596

GAAP 営業費用	11,462		新規買48,668		—
株式報酬認識支払い	(77,266)		—		—
期待信用損失の引当額	6,783		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.
前受けたフォワード取引の再評価損失（利益）	5,751		8,538		124
非GAAP営業費用	(24,083)		—		(392)

Adjusted EBITDA	11,664		(38,977)		（1,509）
金利費用、純額	6		8,741		MAXEON SOLAR TECHNOLOGIES, LTD.
所得税引当金	3,212		1,203		5,893
減価償却費用	10,338		10,330 新規買		Current assets:
償却費	220 □		228		45
EBITDA	制限付きの短期売買可能証券		1,337		1,403

株式報酬認識支払い	5,236		6,878		Inventories
期待信用損失の引当額	308,948		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.
債務帳消しによる利益	Total current assets		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.
$	6,783新規買		5,253		（124）
280,025	5,751		Other long-term assets		(4,718)
68,910	Total assets		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		(392)
調整後のEBITDA	1,002,009		(38,977)		Current liabilities:


	株式	数量		追加出資金		累積赤字		その他包括利益累積損失		24,771		非支配株主持分インタレスト		株式ファンド
2023年12月31日の残高	—	$	We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.	$	(155)	$	—	$	Balance at June 30, 2024	$	(1,109)	$	5,751	$	4,642

純損失	We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.	We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		Shares		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		Additional Paid In Capital		（56）		Accumulated Other Comprehensive Loss
会社に帰属する株式	725	We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.
株式報酬の認識	We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.	We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		$		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		42,437		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		5,633
その他の包括利益：	We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.	We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		1,019		1,019		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		1,019
2024年3月31日の残高	1,627	$	We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.	$	Balance at April 2, 2023	$	$	$	$	$	$	$	5,695	$	$
純損失	We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.	$	We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.	$	We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.	$	11,664	$	We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.	$	11,664	$	（579）	$	116

—	201	We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.
273,093	821	We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		4,140		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		4,140		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		4,140
July 2, 2023	We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.	We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		$		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		18,957		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		Depreciation and amortization
株式報酬の認識	We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.	We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		5,865		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		5,865		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		5,865
その他の包括利益：	We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.	We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		(155)		(155)		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		(155)
2024年6月30日の残高	442	We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		4,525		—		(15,514)		(837)		5,116千円		Gain on debt extinguishment





	株式	数量		追加出資金		累積赤字		その他包括利益累積損失		(10,377)		非支配株主持分インタレスト		株式ファンド
2023年1月1日の残高	1,048	$	We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.	$	22,202	$	Inventories	$	(65,706)	$	11,632	$	5,633	$	2,303
純損失	We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.	We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		20,271		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		20,271		147		20,418
Net cash used in operating activities	（147,176）	We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.

株式報酬の認識	We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.	We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		4,033		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		4,033		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		4,033
その他の包括利益：	We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.	We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		1,627		1,627		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		1,627
2023年4月2日の残高	462	$	We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.	$	—	$	(11,647)	$	Cash flows from financing activities	$	51,249	$	5,780	$	74,148
最終（損失）収益	We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.	We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		（1,509）		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		（1,509）		48		(1,461)
転換社債およびワラントの発行および修正による純受益	7,120			—		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		48,359		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		178,987
Effect of exchange rate changes on cash, cash equivalents and restricted cash	116	We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.
株式報酬の認識	We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.	We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		6,980		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		6,980		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		6,980
その他包括的な損失	We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.	We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		(65)		(65)		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		(65)
2023年7月2日の残高	Right-of-use assets obtained in exchange for lease obligations	We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		10,322		以下の表は、2024年6月30日および2023年7月2日時点の当社の短期借入金および制約付き現金、現金同等物および制約付き現金の調整を行った当社の短期借入金および制約付き現金の報告と、当社のキャッシュフロー計算書に報告された現金、現金同等物および制約付き現金を調整するものです。		(In thousands)		June 30, 2024		5,828		Cash and cash equivalents


	2024年3月31日現在の
	2024年6月30日		2023年12月31日
資産
流動資産:
現金及び現金同等物	$	Operating lease liabilities, current portion	$	5,857

Total current liabilities	1,337		1,403
売掛金の純額	431,936		Long-term debt
在庫	1,203		Contract liabilities, net of current portion

前払費用およびその他の流動資産	113,564		Operating lease liabilities, net of current portion
流動資産合計	$	Convertible debt	$	385,558
固定資産、装置及び器具、純額	6,994		280,025
賃貸権利資産	24,219		22,824
その他無形資産所有純額	2,915		3,352
のれん	7,879		7,879

その他の長期資産			$
総資産	$	—	$	853,164
負債および資産
流動負債：
支払調整	$	Accumulated other comprehensive loss	$	(16,378)
未払費用	(26,926)		113,456
契約の債務、流動部分	11,125		5,751
短期債務	2,113		25,432
オペレーティングリース債務（流動負債）	6,913		5,857
流動負債合計	$	7	$	MAXEON SOLAR TECHNOLOGIES, LTD.
新規買債務	973		1,203
契約負債、現在値を控除した純額	$		348,373
現在の一部を除くオペレーティングリース債務	371,675		$
転換債務	Cost of revenue		192,004
繰延税金負債	6,994		7,001
その他の長期負債	(7,785)		38,494
負債合計	$	Operating expenses:	$	9,425
コミットメント及び事態に関する注記
株式資本:
24,088	$	—	$	—
Loss before income taxes	再編成（給与）/費用		(70)
累積欠損	2,982		143
その他の総合損失	(15,514)		47,830
110,338	89,751		(1,109)
非支配株主持分	5,116		5,751
総資本	Other income (expense), net		4,642
負債および純資産合計	$	(20,177)	$	Interest income


	終了した三ヶ月間				6ヶ月間
	2024年6月30日		2023年7月2日		2024年6月30日		2023年7月2日
売上高	$	（64,704）	$	Provision for income taxes	$	(5,893)	$	(11,877)
売上高の原価	—		392		—		(354)
総利益(損失)	（7,785）		(1,461)		(69,119)		18,957
営業費用：
研究開発	210,420		635		19,322		株主に帰属する純利益（損失）
販売、一般及び管理費用	11,664		$		(1,509)		$
（68,484）	(70)		326		15,917		143
営業費用合計	0.23		$		(0.03)		0.43
営業(損)益	Basic		8,393		45,158		20,097
その他の収益（費用）、純額
利子費用	668,426		45,158		50,851		44,110
利息収入	514		2,167		1,327		3,971
債務帳消しによる利益	77,266		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		77,266		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.
その他、純額	16,595		過去12か月間のドルベースのネットリテンション率		9,874		Total Equity
その他の収益（費用）、純額	53,959		$		—		11,091
811,361	$		4,040		$		(16,378)
所得税引当金	(3,212)		(5,893)		（4,415）		$
4,642	We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		392		We are vigorously defending ourselves against these lawsuits. Given the uncertainty of litigation and the legal standards that must be met for, among other things, class certification and success on the merits, we cannot estimate the reasonably possible loss or range of loss that may result from these actions.		354
当期純利益	—		(1,461)		(69,119)		(80,204)
非支配株主に帰属する当期純利益(純損失)	579		(48)		635		(195)
—	$	11,664	$	（1,509）	$	—	$	18,762

—
基本	$	0.23	$	(0.03)	$	(1.35)	$	0.43
希薄化後	0.03		(0.03)		(1.35)		0.43

$
基本	$		(579)		$		11,085
希薄化後	債務の解決のための普通株の発行		821		—		4,140


	6ヶ月間
	2024年6月30日		2023年7月2日
営業活動からの現金流入
現金、現金同等物および制約付き現金の合計（要約連結キャッシュフロー計算書に表示）	$	(69,119)	$	18,957
12
減価償却費および償却費	Exhibit 99.2		2024年6月30日までの第2四半期の財務結果
株式報酬認識支払い	12,114		12,257
無形利息費用	4,056		4,657
Three Months Ended	Six Months Ended		—
July 2, 2023	—		354
繰延税金資産	(7)		(460)
%	1,542		442
67.4	4,525		—
（固定資産の売却損益）	(837)		9
債務の償還による利益	%		—
私たちの主力製品はMaxeonのインターデジタルバックコンタクト（IBC）太陽電池およびパネル、およびPerformanceラインの太陽電池とシングルドパネルです。私たちはMaxeonラインの太陽電池が市場で最も効率の高い太陽電池であり、美しいデザインであると考えています。Performanceラインのシングルド太陽電池は、高い価値を持ち、費用効果の高いソリューションを提供します。Maxeonラインは、主に世界中の住宅および小規模商業の顧客を対象としています。Performanceラインは当初、大規模商業およびユーティリティスケールの発電所市場をターゲットとしていましたが、私たちの顧客にとって分散型発電市場（私たちが「DG」と呼んでいるもの）でも魅力的なものとなっています。	14,289		1
Three Months Ended	15,767		June 30, 2024
期待信用損失の引当額	11,655		201
その他、純額	1,048		(181)
運転資産および負債の変化
売掛金	22,202		24.3
在庫	43.4		%
前払費用およびその他の資産	11,632		1,384
運用リース契約に基づく資産	3,006		2,303
未払買掛金およびその他の未払務 pass口	%		100.0
契約負債	ビジネスのトレンドや不確実性に関する情報は、2023年12月31日に終了する決算年度の20-Fフォームに記載されています。		48,661
オペレーティングリース債務	Six Months Ended		June 30, 2024
営業によるキャッシュフローの純流出	June 30, 2024		July 2, 2023
投資活動からの現金流入
固定資産の購入	$		184,219
無形資産の取得	4,571		（135）
371,675	—		216,450
Cost of revenue	—		(60,000)


	6ヶ月間
	2024年6月30日		2023年7月2日
$	—		4,571
(22,656)	24,000		—
Gross margin	462		—
固定資産の売却による受け取り	824		—
投資活動によるキャッシュフローの純流出	（11,647）		%
財務活動からのキャッシュ・フロー
債務からの受取り	2024年6月30日までの3か月間の収益の16420万ドル減は、激しい競争や供給過剰、PERCからTOPCon技術への移行による市場シェアの減少などによる世界的なDG市場の需要減少によるもので、また、SunPowerとのサンパワー供給契約の相互解除によるSunPowerへの販売の不在が影響しています。		売上原価は2024年6月30日と2023年7月2日の3ヶ月間でそれぞれ1億9200万ドルと2億9220万ドルでした。売上原価には、実際の資材費、労働費、製造の間接費用が含まれており、受注した売上生産単位のために発生した保証費用も含まれています。2024年6月30日までの3ヶ月間の売上原価の1億ドル以上の減少は、需要が低下したための出荷減少によるものであり、一部を補う形で在庫の実現可能価値への減損や製造施設の一時的な閑置による余剰能力コストが主な要因です。
借入金の返済	2024年6月30日までの6ヶ月間には、モジュールとコンポーネントの売上額が37170万ドルで、出荷量は1,014MWでした。そのうち、3140万ドルまたは8.4％がSunPowerへの太陽光モジュールの販売を表しています。これは、SunPowerとの合意に基づく約定数量のうち、3月31日までにすべて納品されたものです。2023年7月2日までの6ヶ月間には、モジュールとコンポーネントの売上額が66670万ドルで、出荷量は1,581MWでした。そのうち、15100万ドルまたは22.6％がSunPowerへの太陽光モジュールの販売を表しています。2024年6月30日までの6ヶ月間には、SunPower以外の顧客との取引は他に2社ありました。		2
ファイナンスリース債務の償還	（258）		（252）
地理別収入	Three Months Ended		—

普通株式の発行による正味受取高	—		June 30, 2024
July 2, 2023	(In thousands)		—

財務活動による純現金流入額	$	$	$	$
為替レートの変動が現金、現金同等物及び拘束された現金に及ぼす影響	（94）		81
現金、現金同等物および制限付き現金の(減少)増加	$	40,649	$	79,008
期首残高の現金、現金同等物及び制限付き現金	49,531		113,693
期末残高の現金、現金同等物及び制限付き現金	$	Total revenues	$	184,218
$
348,373	$	1,910	$	16,485
(1)提示期间内各国家的收入包括在“其他地区”下。这些国家各自的收入均低于10%。	4,140		—
Operating Expenses	5,519		—


リース債務に対する使用権資産	7986		10,322


営業活動によるキャッシュフロー：	2024年6月30日		2023年7月2日
現金及び現金同等物	$	9,425	$	13,012
$	3,474		20,443
24,088	98		2
34,492	$	65,520	$	(70)


	非GAAP財務指標の調整
営業活動によるキャッシュフロー：	2024年第2四半期		2024年第1四半期		March 31, 2024
July 2, 2023	$	$	$	$	$	$
非GAAP営業費用	Stock-based compensation		166		696
調整後のEBITDA	再編成費用と料金		(38,977)		1,287