{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-24-032198","form_type":"8-K","ticker":"POLA","cik":"0001622345","company_name":"Polar Power, Inc.","filed_at":"2024-08-14T23:59:59+00:00","discovered_at":"2026-05-14T18:03:13.842333+00:00","generated_at":"2026-05-31T09:20:29.857293+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Polar Power swings to Q2 profit with $501K net income; sales up 163% sequentially","bullets":["Net sales $4.6M, up 163% sequentially from Q1; gross margin improved to 39.3% from 26.4%.","Net income $501K ($0.03 EPS) vs net loss of $436K in Q2 2023; first profitable quarter in over two years.","Backlog $5.7M as of June 30, 2024, including $2.0M in new Q2 bookings; working capital $10.1M.","Received approximately $3.0M in tax refunds and Employee Retention Credits from prior years.","Appointed Mike Field as new Director and Compensation Committee Chairman."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-24-032198","json":"https://secwatch.observer/filing/0001493152-24-032198.json","markdown":"https://secwatch.observer/filing/0001493152-24-032198.md","text":"https://secwatch.observer/filing/0001493152-24-032198.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1622345/000149315224032198/0001493152-24-032198-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1622345/000149315224032198/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T09:20:29.857293+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}