{"filing":{"accession_number":"0001493152-26-034878","cik":"0001622345","ticker":"POLA","company_name":"Polar Power, Inc.","form":"8-K","filing_date":"2026-07-27","report_date":"2026-07-27","primary_document":"form8-k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1622345/000149315226034878/form8-k.htm"},"events":[{"id":20812,"run_id":18731,"accession_number":"0001493152-26-034878","anchor_item_number":null,"event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"summary":"Polar Power entered into a Committed Equity Facility (CEF) with Roth Principal Investments allowing the Company to sell up to $25 million of newly issued common stock at the Company's discretion over 36 months. The filing explicitly states that \"sales of common stock under the facility, if any, are expected to be made at prices based on the prevailing market price\" and \"such sales...may be dilutive to the Company's existing stockholders.\" This is a classic at-the-market (ATM) or similar equity facility arrangement that creates a dilutive issuance mechanism.","company_name":"Polar Power, Inc.","ticker":"POLA","filing_date":"2026-07-27","form":"8-K","submitted_at":null,"items":null}],"classifications":[{"id":20290,"accession_number":"0001493152-26-034878","item_number":null,"item_title":null,"event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.92,"reasoning":"Polar Power entered into a Committed Equity Facility (CEF) with Roth Principal Investments allowing the Company to sell up to $25 million of newly issued common stock at the Company's discretion over 36 months. The filing explicitly states that \"sales of common stock under the facility, if any, are expected to be made at prices based on the prevailing market price\" and \"such sales...may be dilutive to the Company's existing stockholders.\" This is a classic at-the-market (ATM) or similar equity facility arrangement that creates a dilutive issuance mechanism.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-07-28T10:04:40.886441+00:00","company_name":"Polar Power, Inc.","ticker":"POLA","filing_date":"2026-07-27"}]}