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Statutory disclosure document3856Abalance CorporationElectrical Equipment and Precision Instruments

Regarding the Initiation of an Investigation (Complaint) Concerning a Subsidiary of Our Group by the U.S. International Trade Commission

Following a patent infringement complaint filed by a U.S. company, the U.S. International Trade Commission (USITC) initiated an investigation into 4 subsidiaries of our group. Depending on the outcome of the investigation, an exclusion order barring the importation of the subject products into the United States or a cease-and-desist order prohibiting their sale may be issued.

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Decision and Details

U.S. International Trade Commission (USITC)

Initiation of an Investigation by the U.S. International Trade Commission into a Subsidiary of Our Group Following a Complaint

Decision26 March 2026 (U.S. local time)
ImplementationInvestigation initiated on 26 March 2026 (U.S. local time; actual)
Going forwardWe will work with U.S. law firms and other experts to examine the details of the investigation and respond to the USITC proceedings. We will promptly disclose any event requiring a revision to our earnings forecasts or any other material development requiring disclosure.
Quantity / scale4 respondents: Vietnam Sunergy Joint Stock Company, VSUN Solar USA Inc., Toyo Co., Ltd., and Toyo Solar Texas, LLC
Reason

First Solar, Inc. filed a complaint alleging that certain TOPCon solar cells, solar panels and products containing them manufactured, sold or otherwise handled by companies affiliated with our group infringe its U.S. patents.

Impact on Business Performance

At this time, the impact of this investigation on our consolidated financial results remains uncertain.

Decision and Details
ItemDetails
Matter CoveredInitiation of an Investigation by the U.S. International Trade Commission into a Subsidiary of Our Group Following a Complaint
Decision-Making BodyU.S. International Trade Commission (USITC)
Decision Date26 March 2026 (U.S. local time)
Implementation DateInvestigation initiated on 26 March 2026 (U.S. local time; actual)
Quantity / scale4 respondents: Vietnam Sunergy Joint Stock Company, VSUN Solar USA Inc., Toyo Co., Ltd., and Toyo Solar Texas, LLC
Impact on Business PerformanceAt this time, the impact of this investigation on our consolidated financial results remains uncertain.
ReasonFirst Solar, Inc. filed a complaint alleging that certain TOPCon solar cells, solar panels and products containing them manufactured, sold or otherwise handled by companies affiliated with our group infringe its U.S. patents.
Governing RuleSection 337 of the Tariff Act of 1930
Future plansWe will work with U.S. law firms and other experts to examine the details of the investigation and respond to the USITC proceedings. We will promptly disclose any event requiring a revision to our earnings forecasts or any other material development requiring disclosure.
Items this document does not state (3)
Period CoveredAmountRelated previous disclosures

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The reasons the company gives

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The complaint alleges that certain TOPCon solar cells, solar panels and other products manufactured, sold or otherwise handled by companies affiliated with our group infringe U.S. patents claimed to be held by First Solar, Inc.

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Regarding the Initiation of an Investigation (Complaint) Concerning a Subsidiary of Our Group by the U.S. International Trade Commission | Abalance Corporation (3856) timely disclosure | Komori