{"url_path":"/sec/spwrw/8-k/2026-05-12/item-7-01","section_key":"item-7-01","section_title":"Item 7.01 ** **Regulation FD Disclosure**","topic":"sec","document":{"doc_type":"8-K","doc_date":"2026-05-12","source_url":"https://www.sec.gov/Archives/edgar/data/1838987/0001213900-26-054740-index.html","accession_number":"0001213900-26-054740","cik":"0001838987","ticker":"SPWR","issuer_name":"SunPower Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1838987/0001213900-26-054740-index.html","primary_entity_key":"0001838987","primary_entity_name":"SunPower Inc."},"word_count":970,"has_tables":true,"body_markdown":"**Item 7.01.** **Regulation FD Disclosure**\n\n \n\nThe information furnished in Exhibit 99.1 is incorporated\nby reference under this Item 7.01 as if fully set forth herein.\n\n \n\nThe information in this Item 7.01, including Exhibit\n99.1, shall not be deemed “filed” for purposes of Section 18 of the Exchange Act, or otherwise subject to the liabilities\nof that section, nor shall it be deemed incorporated by reference into any filing made by the Company under the Securities Act or the\nExchange Act, except as expressly set forth by specific reference in such filing.\n\n \n\n1\n\n \n\n \n\n**Preliminary and Unaudited Financial Results**\n\n \n\nThe Preliminary Results and Updated Guidance are\npreliminary and subject to the Company’s Q12026 financial closing, accounting and reporting processes, as well as the Company’s\nactual performance. As a result, the Preliminary Results and Updated Guidance may change, including in connection with the finalization\nof the Company’s financial closing, accounting and reporting processes, and they may not represent, as applicable, the actual financial\nresults for Q12026 or actual performance during 2026. In addition, the Preliminary Results and the Updated Guidance are not a comprehensive\nstatement of the Company’s financial results for Q1 2026, 2026 or any other period, should not be viewed as a substitute for full,\naudited financial statements prepared in accordance with generally accepted accounting principles, and are not necessarily indicative\nof the Company’s results for any future period. The Company undertakes no obligation to update the Preliminary Results or the Updated\nGuidance provided in Exhibit 99.1\n\n \n\n**Non-GAAP Financial Measures**\n\n \n\nIn addition to providing financial measurements\nbased on generally accepted accounting principles in the United States of America (“**GAAP**”), the Preliminary Results\ninclude certain financial measures that are not prepared in accordance with GAAP (“**non-GAAP**”). Management of the Company\nbelieves the non-GAAP financial measures included in the Preliminary Results, in addition to GAAP financial measures, are useful measures\nof operating performance because the non-GAAP financial measures do not include the impact of items that management does not consider\nindicative of the Company’s operating performance (as further detailed in the press release furnished as Exhibit 99.1), which facilitates\nthe analysis of the Company’s core operating results across reporting periods. Such non-GAAP financial measures do not replace the\npresentation of the Company’s GAAP financial results and should only be used as a supplement to, not as a substitute for, the Company’s\nfinancial results presented in accordance with GAAP. Descriptions of and reconciliations of the non-GAAP financial measures used in the\npress release furnished as Exhibit 99.1 are included in such exhibit and related footnotes. Investors should carefully consider the GAAP\nresults presented in the press release furnished as Exhibit 99.1, as well as the Company’s preliminary non-GAAP information and\nthe reconciliations between these presentations included in the press release furnished as Exhibit 99.1, to more fully understand the\nCompany’s business. Non-GAAP financial measures are reported in addition to, and not as a substitute for, or superior to, financial\nmeasures calculated in accordance with GAAP.\n\n \n\n**Forward Looking Statements**\n\n \n\nThis Current Report and the exhibit incorporated\nby reference herein contain forward-looking statements within the meaning of Section 27A of the Securities Act and Section 21E of the\nExchange Act about the Company and its industry that involve substantial risks and uncertainties. Forward-looking statements generally\nrelate to future events or the Company’s future financial or operating performance. In some cases, you can identify forward-looking\nstatements because they contain words such as “preliminary,” “will,” “goal,” “prioritize,”\n“plan,” “target,” “expect,” “in the process”, “focus,” “forecast,”\n“look forward,” “opportunity,” “believe,” “estimate,” “continue,” “anticipate,”\nand “pursue” or the negative of these terms or similar expressions. Forward-looking statements in this Current Report and\nthe exhibit incorporated by reference herein include, without limitation: the Company’s Q12026 Preliminary Results, 2026 revenue\nand operating income projections and the Updated Guidance; the Company’s expectations regarding its Q12026 and fiscal 2026 financial\nperformance; the anticipated timing for the filing of the Form 10-Q for Q12026 and the restatements for Q12025, Q22025 and Q32025; the\nCompany’s expectations regarding the timing of and its ability to raise additional capital, including with respect to any debt and\nequity deals that may currently be in progress; and expectations and plans relating to cost control efforts and headcount reductions.\nActual results could differ materially from these forward-looking statements as a result of certain risks and uncertainties, including,\nwithout limitation, the Company’s ability to implement further headcount reductions and cost controls, the Company’s ability\nto raise capital and maintain expected cash balances, any adjustments, changes or revisions to the Company’s financial results arising\nfrom its financial closing procedures, the completion of the Company’s financial statements for Q12026 and the filing of the related\nForm 10-Q for Q12026, the completion of the restatements for Q12025, Q22025 and Q32025, and other risks and uncertainties applicable to\nthe Company’s business. For additional information on these risks and uncertainties and other potential factors that could affect\nthe Company’s business and financial results or cause actual results to differ from the results predicted, readers should carefully\nconsider the foregoing factors and the other risks and uncertainties described in the “Risk Factors” section of the Company’s\nannual report on Form 10-K filed with the SEC on April 14, 2026, the Company’s quarterly reports on Form 10-Q filed with the SEC\nand other documents that we have filed with, or will file with, the Securities and Exchange Commission. Such filings identify and address\nother important risks and uncertainties that could cause actual events and results to differ materially from those contained in the forward-looking\nstatements. Forward-looking statements in this press release speak only as of the date they are made. Readers are cautioned not to put\nundue reliance on forward-looking statements, and the Company assumes no obligation and does not intend to update or revise these forward-looking\nstatements, whether as a result of new information, future events, or otherwise."}