Material Agreement (Form 8-K)

Item 1.01. Entry into a Material Definitive Agreement.

On December 18, 2025, Tigo Energy, Inc. (the "Company") entered into an amended and restated manufacturing and supply agreement (the "Amended and Restated Agreement") with EG4 Electronics LLC ("EG4"), which amended and restated that certain manufacturing and supply agreement, dated August 19, 2025, between Tigo and EG4 in its entirety (the "Agreement"), as disclosed in the Current Report on Form 8-K filed with the Securities and Exchange Commission on August 25, 2025 (the "August Form 8-K"). The Company and EG4 entered into the Amended and Restated Agreement to, among other things, to clarify the rights and obligations of the parties and reflect that EG4 would be the recipient of the 45x Tax Credits (as defined below) as opposed to the Company.

Pursuant to the Amended and Restated Agreement, the Company has now agreed to supply to EG4, and EG4 has agreed to purchase from the Company, TS4-A-Os optimizers, Tigo Cloud Connect Advanced and Tigo Access Point (collectively, the "Company Components"). In connection therewith, EG4 has agreed to use such Company Components in order to manufacture, package and distribute Optimized Inverters (as defined in the Agreement) as set forth in the Amended and Restated Agreement.

In addition, the Company and EG4 acknowledged that the Amended and Restated Agreement is intended to constitute a "contract manufacturing arrangement" within the meaning of Treasury Regulation Section 1.45(X)-1(c)(3) and agreed that EG4 shall be the claimant of the tax credit that is available pursuant to Section 45(X) of the Internal Revenue Code of 1986 (as amended) (the "45x Tax Credits"). If EG4 is eligible to receive any 45x Tax Credits, EG4 will apply for such 45x Tax Credits to the maximum extent available to EG4 as a result of the manufacture of the Optimized Inverters pursuant to the Agreement. In the event EG4 receives any 45x Tax Credits, EG4 will pay the Company, within 90 days, an agreed upon amount of such 45x Tax Credits.

Except as set forth above, the other material terms set forth in the Agreement, as previously disclosed in the August Form 8-K, remain substantially the same.

The foregoing description of the Amended and Restated Agreement is qualified in its entity by reference to the full text of the Amended and Restated Agreement, a copy of which is filed as Exhibit 10.1 to this Current Report on Form 8-K and is incorporated by reference herein in its entirety.