{"filing":{"accession_number":"0001493152-26-034876","cik":"0001622345","ticker":"POLA","company_name":"Polar Power, Inc.","form":"8-K","filing_date":"2026-07-27","report_date":"2026-07-21","primary_document":"form8-k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1622345/000149315226034876/form8-k.htm"},"events":[{"id":20810,"run_id":18729,"accession_number":"0001493152-26-034876","anchor_item_number":"1.02","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"summary":"The filing discloses a Series A Convertible Preferred Stock issuance to LU2 Holdings LLC (Item 1.01, referenced in Items 2.03 and 3.02), accompanied by common stock purchase warrants and a registration rights agreement. While Item 1.02 addresses termination of an ATM agreement, the substantive material event is the creation of convertible preferred equity and warrants—a dilutive capital raise typical of small-cap financing. The exhibits confirm a Securities Purchase Agreement dated July 21, 2026, and warrant issuances, signaling a significant equity financing transaction that would materially affect shareholders.","company_name":"Polar Power, Inc.","ticker":"POLA","filing_date":"2026-07-27","form":"8-K","submitted_at":null,"items":[{"id":20288,"accession_number":"0001493152-26-034876","item_number":"1.02","item_title":"Termination of a Material Definitive","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"The filing discloses a Series A Convertible Preferred Stock issuance to LU2 Holdings LLC (Item 1.01, referenced in Items 2.03 and 3.02), accompanied by common stock purchase warrants and a registration rights agreement. While Item 1.02 addresses termination of an ATM agreement, the substantive material event is the creation of convertible preferred equity and warrants—a dilutive capital raise typical of small-cap financing. The exhibits confirm a Securities Purchase Agreement dated July 21, 2026, and warrant issuances, signaling a significant equity financing transaction that would materially affect shareholders.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-28T10:03:33.239329+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":20288,"accession_number":"0001493152-26-034876","item_number":"1.02","item_title":"Termination of a Material Definitive","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"The filing discloses a Series A Convertible Preferred Stock issuance to LU2 Holdings LLC (Item 1.01, referenced in Items 2.03 and 3.02), accompanied by common stock purchase warrants and a registration rights agreement. While Item 1.02 addresses termination of an ATM agreement, the substantive material event is the creation of convertible preferred equity and warrants—a dilutive capital raise typical of small-cap financing. The exhibits confirm a Securities Purchase Agreement dated July 21, 2026, and warrant issuances, signaling a significant equity financing transaction that would materially affect shareholders.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-28T10:03:33.239329+00:00","company_name":"Polar Power, Inc.","ticker":"POLA","filing_date":"2026-07-27"}]}