Form 8-K

8-K — Polar Power, Inc.

Accession: 0001493152-26-032201

Filed: 2026-07-06

Period: 2026-06-29

CIK: 0001622345

SIC: 3690 (MISCELLANEOUS ELECTRICAL MACHINERY, EQUIPMENT & SUPPLIES)

Item: Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing

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UNITED

STATES

SECURITIES

AND EXCHANGE COMMISSION

Washington,

D.C. 20549

FORM

8-K

CURRENT

REPORT

Pursuant

to Section 13 or 15(d) of the Securities Exchange Act of 1934

Date

of Report (Date of earliest event reported): June 29, 2026

POLAR

POWER, INC.

(Exact

Name of Registrant as Specified in Charter)

Delaware

001-37960

33-0479020

(State

or Other Jurisdiction

Incorporation)

(Commission

File

Number)

(IRS

Employer

Identification

No.)

249

E. Gardena Boulevard, Gardena, California 90248

(Address

of Principal Executive Offices) (Zip Code)

(310)

830-9153

(Registrant’s

telephone number, including area code)

N/A

(Former

name or former address, if changed since last report)

Check

the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under

any of the following provisions (see General Instruction A.2. below):

☐

Written

communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐

Soliciting

material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐

Pre-commencement

communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐

Pre-commencement

communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities

registered pursuant to Section 12(b) of the Act:

Title

of each class

Trading

Symbol(s)

Name

of each exchange on which registered

Common

Stock, par value $0.0001 per share

POLA

The

NASDAQ Stock Market, LLC

Indicate

by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405

of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging

growth company ☐

an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying

with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Item 3.01

Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing.

previously disclosed, on May 1, 2026, Polar Power, Inc. (the “Company”) received a deficiency letter from the

staff (the “Staff”) of the Nasdaq Stock Market (“Nasdaq”) stating that the Company was not in compliance

with Nasdaq Listing Rule 5550(b) (the “Rule”) because it reported only $144,000 in stockholders’ equity as of

December 31, 2025 in its 10-K for the year then ended.

The

Company submitted a compliance plan with Nasdaq on June 15, 2026, outlining specific measures that the Company intends to take to regain

and maintain compliance with the Rule including, among other things, planned upcoming financing activities and an internal restructuring.

The Company provided financial information demonstrating its ability to regain compliance.

June 29, 2026, the Company received a letter from the Staff granted the Company an extension of time to regain compliance with the Rule.

The terms of the extension are as follows: on or before October 28, 2026, the Company must opt for one of the two following alternatives

to evidence compliance with the Rule: (A) the Company must furnish to the SEC and Nasdaq a publicly available report (e.g., a Form 8-K

or Form 6-K) including: (1) a disclosure of Staff’s deficiency letter and the specific deficiency(ies) cited; (2) a description

of the completed transaction or event that enabled the Company to satisfy the stockholders’ equity requirement for continued listing;

(3) an affirmative statement that, as of the date of the report, the Company believes it has regained compliance with the stockholders’

equity requirement based upon the specific transaction or event referenced in Step 2; and (4) a disclosure stating that Nasdaq will continue

to monitor the Company’s ongoing compliance with the stockholders’ equity requirement and, if at the time of its next periodic

report the Company does not evidence compliance, that it may be subject to delisting, or (B) the Company must furnish to the SEC and

Nasdaq a publicly available report including: (1) steps 1 & 2 set forth above; (2) a balance sheet no older than 60 days with

pro forma adjustments for any significant transactions or event occurring on or before the report date. The pro forma balance sheet must

evidence compliance with the stockholders’ equity requirement; and (3) a disclosure that the Company believes it also satisfies

the stockholders’ equity requirement as of the report date and that Nasdaq will continue to monitor the Company’s ongoing

compliance with the stockholders’ equity requirement and, if at the time of its next periodic report the Company does not evidence

compliance, that it may be subject to delisting.

Regardless

of which alternative the Company chooses, if the Company fails to evidence compliance upon filing its periodic report for the year ending

December 31, 2026, with the SEC and Nasdaq, the Company may be subject to delisting. In the event the Company does not satisfy these

terms, Nasdaq will provide written notification that its securities will be delisted. At that time, the Company may appeal Nasdaq’s

determination to a Hearings Panel.

SIGNATURES

Pursuant

to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by

the undersigned hereunto duly authorized.

Date:

July 6, 2026

POLAR

POWER, INC.

By:

/s/

Arthur D. Sams

Arthur

D. Sams President, Chief Executive Officer and Secretary

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