{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-24-045864","form_type":"8-K","ticker":"POLA","cik":"0001622345","company_name":"Polar Power, Inc.","filed_at":"2024-11-14T23:59:59+00:00","discovered_at":"2026-05-14T18:03:09.017575+00:00","generated_at":"2026-05-30T00:29:34.631808+00:00","sec_items":["2.02","5.07","7.01","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Polar Power Q3 net sales $4.9M (+157% YoY), net income $13k vs loss; shareholders approve reverse split","bullets":["Net sales of $4.9M, up 157% YoY, third consecutive quarter of sequential improvement.","Gross profit $1.4M (29% of sales) vs gross loss $108k in Q3 2023.","Net income $13k ($0.00 EPS) vs net loss $1.844M ($0.14 loss per share) YoY.","Working capital $10.1M; backlog $3.1M at Sept 30, 2024.","Shareholders approved reverse stock split at ratio 1:3 to 1:20 to regain Nasdaq compliance."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-24-045864","json":"https://secwatch.observer/filing/0001493152-24-045864.json","markdown":"https://secwatch.observer/filing/0001493152-24-045864.md","text":"https://secwatch.observer/filing/0001493152-24-045864.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1622345/000149315224045864/0001493152-24-045864-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1622345/000149315224045864/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T00:29:34.631808+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"}