{"filing":{"accession_number":"0001493152-26-025091","cik":"0001622345","ticker":"POLA","company_name":"Polar Power, Inc.","form":"8-K","filing_date":"2026-05-22","report_date":null,"primary_document":"form8-k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1622345/000149315226025091/form8-k.htm"},"events":[{"id":10685,"run_id":9373,"accession_number":"0001493152-26-025091","anchor_item_number":null,"event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"summary":"The filing discloses multiple material transactions on May 21, 2026: (1) issuance of convertible notes totaling $970,600 principal ($807,100 net proceeds) to CFI Capital and Monroe Street Capital with conversion rights at 80% of VWAP, reserving 2,206,434 shares; (2) a Services Agreement with Mammoth Crest Capital granting 4.5% equity stake plus $500,000 in cash fees; and (3) a Side Letter requiring shareholder approval for issuances exceeding the 19.99% Exchange Cap. These unregistered equity issuances under Section 4(a)(2) are highly dilutive and material to investors assessing ownership and capital structure.","company_name":"Polar Power, Inc.","ticker":"POLA","filing_date":"2026-05-22","form":"8-K","submitted_at":null,"items":null}],"classifications":[{"id":7060,"accession_number":"0001493152-26-025091","item_number":null,"item_title":null,"event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"The filing discloses multiple material transactions on May 21, 2026: (1) issuance of convertible notes totaling $970,600 principal ($807,100 net proceeds) to CFI Capital and Monroe Street Capital with conversion rights at 80% of VWAP, reserving 2,206,434 shares; (2) a Services Agreement with Mammoth Crest Capital granting 4.5% equity stake plus $500,000 in cash fees; and (3) a Side Letter requiring shareholder approval for issuances exceeding the 19.99% Exchange Cap. These unregistered equity issuances under Section 4(a)(2) are highly dilutive and material to investors assessing ownership and capital structure.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-13T00:56:18.714709+00:00","company_name":"Polar Power, Inc.","ticker":"POLA","filing_date":"2026-05-22"}]}