Quarterly report pursuant to Section 13 or 15(d)

STOCK OPTIONS (Details Narrative)

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STOCK OPTIONS (Details Narrative) - Polar Power 2016 Omnibus Incentive Plan [Member] - USD ($)
9 Months Ended
Sep. 30, 2018
Jul. 08, 2016
Number of shares authorized   1,754,385
Maximum number of shares available for issuance   350,877
Number of shares granted 330,000  
Expiration period 10 years  
Vesting period 1 year  
Volatility rate 57.71%  
Discount rate 2.42%  
Expected dividend yield 0.00%  
Expected life 6 years 6 months  
Total fair value of the option grants $ 948,000  
Total stock-based compensation 232,047  
Unamortized compensation cost $ 781,617  
Unamortized compensation cost period 3 years  
Intrinsic value outstanding stock options $ 298,000  
Option outstanding 360,000  
Minimum [Member]    
Exercise prices $ 5.09  
Maximum [Member]    
Exercise prices $ 5.60