---
schema_version: "secwatch.filing_event.v1"
accession: "0001493152-26-026770"
form_type: "8-K"
ticker: "POLA"
cik: "0001622345"
company_name: "Polar Power, Inc."
filed_at: "2026-06-02T12:30:26+00:00"
generated_at: "2026-06-02T12:36:59.056447+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# Polar Power Q1 net loss narrows 86% to $178K; gross margin expands to 65.7%

## Summary
- Q1 net loss of $178K vs $1.265M year ago; loss per share $(0.05) vs $(0.50).
- Gross margin 65.7% (included $0.45M warranty reserve adjustment); ~39.7% excluding one-time.
- Revenue flat at $1.728M; operating expenses down 22% to $1.111M.
- Sales backlog $3.8M as of May 30, 2026; stockholders' equity rose to $2.3M.
- New rent settlement reduces monthly rent from $109K to $55K; engaged Mammoth Crest Capital for restructuring.

## SEC filing metadata
- accession: 0001493152-26-026770
- form_type: 8-K
- ticker: POLA
- cik: 0001622345
- company_name: Polar Power, Inc.
- filed_at: 2026-06-02T12:30:26+00:00
- event_type: earnings
- sentiment: positive
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 2.02, 7.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1622345/000149315226026770/0001493152-26-026770-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1622345/000149315226026770/form8-k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-26-026770
- JSON: https://secwatch.observer/filing/0001493152-26-026770.json
- Plain text: https://secwatch.observer/filing/0001493152-26-026770.txt

## Source-grounded claims
- claim_id: 108732f50e662e09c8a50164870387db3d7b3f60
  claim: Polar Power, Inc. reported first quarter ended March 31, 2026 results: revenue $ 1,728, net income $ (178 ), EPS $ (0.05 ).
  evidence_excerpt: Q1 2026 Q1 2025 Y/Y +/(-) Change Net sales $ 1,728 $ 1,723 — Gross profit $ 1,135 $ 320 255 % Gross margin 65.7 % 18.6 % 47.1 pts Total operating expenses $ 1,111 $ 1,421 22 % Income (loss) from operations $ 24 $ (1,101 ) 102 % Net loss $ (178 ) $ (1,265 ) 86 % Net loss per share $ (0.05 ) $ (0.50 ) 90 %
  evidence_url: https://www.sec.gov/Archives/edgar/data/1622345/000149315226026770/0001493152-26-026770-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.