<!DOCTYPE html>
<html>
<head>
<title>Polar Power, Inc. Quarterly report pursuant to Section 13 or 15(d)</title>
<link href="https://ir.polarpower.com/stylesheets/ir.stockpr.css" rel="stylesheet" type="text/css">
<script type="text/javascript" src="https://ir.polarpower.com/javascripts/ir.js"></script>
<link rel="stylesheet" type="text/css" href="https://ir.stockpr.com/stylesheets/xbrl.css">
<script type="text/javascript" src="https://ir.stockpr.com/javascripts/xbrl.min.js"></script>
<script type="text/javascript" src="https://ir.stockpr.com/javascripts/xbrl.js"></script>
</head>
<body>
<style>
body {
font-family: Arial, Helvetica, sans-serif;
font-size: 12px;
color: #454545;
}
</style>
<div class="xbrl-content">
    <h3>Quarterly report pursuant to Section 13 or 15(d)</h3>
    <div id="xbrl-menu-top">
        <div class="navigation">
            <ul class="xbrl-sf-menu">
                
                    <li>
                        <a class="menu-item " href="https://ir.polarpower.com/all-sec-filings/xbrl_doc_only/911">Cover</a>
                        <ul class="submenu">
                                                            <li><a href="https://ir.polarpower.com/all-sec-filings/xbrl_doc_only/911">Cover</a></li>
                                                    </ul>
                    </li>
                                    <li>
                        <a class="menu-item " href="https://ir.polarpower.com/all-sec-filings/xbrl_doc_only/912">Financial Statements</a>
                        <ul class="submenu">
                                                            <li><a href="https://ir.polarpower.com/all-sec-filings/xbrl_doc_only/912">Condensed Balance Sheets</a></li>
                                                            <li><a href="https://ir.polarpower.com/all-sec-filings/xbrl_doc_only/913">Condensed Balance Sheets (Parenthetical)</a></li>
                                                            <li><a href="https://ir.polarpower.com/all-sec-filings/xbrl_doc_only/914">Condensed Statements of Operations (Unaudited)</a></li>
                                                            <li><a href="https://ir.polarpower.com/all-sec-filings/xbrl_doc_only/915">Condensed Statements of Stockholders' Equity (Unaudited)</a></li>
                                                            <li><a href="https://ir.polarpower.com/all-sec-filings/xbrl_doc_only/916">Condensed Statements of Cash Flow (Unaudited)</a></li>
                                                    </ul>
                    </li>
                                    <li>
                        <a class="menu-item " href="https://ir.polarpower.com/all-sec-filings/xbrl_doc_only/917">Notes to Financial Statements</a>
                        <ul class="submenu">
                                                            <li><a href="https://ir.polarpower.com/all-sec-filings/xbrl_doc_only/917">ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</a></li>
                                                            <li><a href="https://ir.polarpower.com/all-sec-filings/xbrl_doc_only/918">PROPERTY AND EQUIPMENT</a></li>
                                                            <li><a href="https://ir.polarpower.com/all-sec-filings/xbrl_doc_only/919">NOTES PAYABLE</a></li>
                                                            <li><a href="https://ir.polarpower.com/all-sec-filings/xbrl_doc_only/920">LINE OF CREDIT</a></li>
                                                            <li><a href="https://ir.polarpower.com/all-sec-filings/xbrl_doc_only/921">STOCK OPTIONS</a></li>
                                                            <li><a href="https://ir.polarpower.com/all-sec-filings/xbrl_doc_only/922">STOCK WARRANTS</a></li>
                                                            <li><a href="https://ir.polarpower.com/all-sec-filings/xbrl_doc_only/923">DISTRIBUTION AGREEMENT WITH A RELATED ENTITY</a></li>
                                                            <li><a href="https://ir.polarpower.com/all-sec-filings/xbrl_doc_only/924">OPERATING LEASES</a></li>
                                                            <li><a href="https://ir.polarpower.com/all-sec-filings/xbrl_doc_only/925">EMPLOYEE RETENTION CREDITS</a></li>
                                                    </ul>
                    </li>
                                    <li>
                        <a class="menu-item " href="https://ir.polarpower.com/all-sec-filings/xbrl_doc_only/926">Accounting Policies</a>
                        <ul class="submenu">
                                                            <li><a href="https://ir.polarpower.com/all-sec-filings/xbrl_doc_only/926">ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)</a></li>
                                                    </ul>
                    </li>
                                    <li>
                        <a class="menu-item " href="https://ir.polarpower.com/all-sec-filings/xbrl_doc_only/927">Notes Tables</a>
                        <ul class="submenu">
                                                            <li><a href="https://ir.polarpower.com/all-sec-filings/xbrl_doc_only/927">ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)</a></li>
                                                            <li><a href="https://ir.polarpower.com/all-sec-filings/xbrl_doc_only/928">PROPERTY AND EQUIPMENT (Tables)</a></li>
                                                            <li><a href="https://ir.polarpower.com/all-sec-filings/xbrl_doc_only/929">NOTES PAYABLE (Tables)</a></li>
                                                            <li><a href="https://ir.polarpower.com/all-sec-filings/xbrl_doc_only/930">STOCK OPTIONS (Tables)</a></li>
                                                            <li><a href="https://ir.polarpower.com/all-sec-filings/xbrl_doc_only/931">STOCK WARRANTS (Tables)</a></li>
                                                            <li><a href="https://ir.polarpower.com/all-sec-filings/xbrl_doc_only/932">OPERATING LEASES (Tables)</a></li>
                                                    </ul>
                    </li>
                                    <li>
                        <a class="menu-item current" href="https://ir.polarpower.com/all-sec-filings/xbrl_doc_only/933">Notes Details</a>
                        <ul class="submenu">
                                                            <li><a href="https://ir.polarpower.com/all-sec-filings/xbrl_doc_only/933">SCHEDULE OF DISAGGREGATED NET SALES (Details)</a></li>
                                                            <li><a href="https://ir.polarpower.com/all-sec-filings/xbrl_doc_only/934">SCHEDULE OF INVENTORIES NET (Details)</a></li>
                                                            <li><a href="https://ir.polarpower.com/all-sec-filings/xbrl_doc_only/935">SCHEDULE OF RECONCILIATION OF THE PRODUCT WARRANTY LIABILITY (Details)</a></li>
                                                            <li><a href="https://ir.polarpower.com/all-sec-filings/xbrl_doc_only/936">SCHEDULE OF DILUTED EARNINGS PER SHARE (Details)</a></li>
                                                            <li><a href="https://ir.polarpower.com/all-sec-filings/xbrl_doc_only/937">ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)</a></li>
                                                            <li><a href="https://ir.polarpower.com/all-sec-filings/xbrl_doc_only/938">SCHEDULE OF PROPERTY AND EQUIPMENT (Details)</a></li>
                                                            <li><a href="https://ir.polarpower.com/all-sec-filings/xbrl_doc_only/939">PROPERTY AND EQUIPMENT (Details Narrative)</a></li>
                                                            <li><a href="https://ir.polarpower.com/all-sec-filings/xbrl_doc_only/940">SCHEDULE OF NOTES PAYABLE (Details)</a></li>
                                                            <li><a href="https://ir.polarpower.com/all-sec-filings/xbrl_doc_only/941">NOTES PAYABLE (Details Narrative)</a></li>
                                                            <li><a href="https://ir.polarpower.com/all-sec-filings/xbrl_doc_only/942">LINE OF CREDIT (Details Narrative)</a></li>
                                                            <li><a href="https://ir.polarpower.com/all-sec-filings/xbrl_doc_only/943">SCHEDULE OF STOCK OPTION ACTIVITY (Details)</a></li>
                                                            <li><a href="https://ir.polarpower.com/all-sec-filings/xbrl_doc_only/944">STOCK OPTIONS (Details Narrative)</a></li>
                                                            <li><a href="https://ir.polarpower.com/all-sec-filings/xbrl_doc_only/945">SCHEDULE OF WARRANTS OUTSTANDING (Details)</a></li>
                                                            <li><a href="https://ir.polarpower.com/all-sec-filings/xbrl_doc_only/946">STOCK WARRANTS (Details Narrative)</a></li>
                                                            <li><a href="https://ir.polarpower.com/all-sec-filings/xbrl_doc_only/947">DISTRIBUTION AGREEMENT WITH A RELATED ENTITY (Details Narrative)</a></li>
                                                            <li><a href="https://ir.polarpower.com/all-sec-filings/xbrl_doc_only/948">SCHEDULE OF RENT EXPENSE AND SUPPLEMENTAL CASH FLOW INFORMATION (Details) (Parenthetical)</a></li>
                                                            <li><a href="https://ir.polarpower.com/all-sec-filings/xbrl_doc_only/949">SCHEDULE OF RENT EXPENSE AND SUPPLEMENTAL CASH FLOW INFORMATION (Details)</a></li>
                                                            <li><a href="https://ir.polarpower.com/all-sec-filings/xbrl_doc_only/950">SCHEDULE OF SUPPLEMENTAL BALANCE SHEET INFORMATION (Details)</a></li>
                                                            <li><a href="https://ir.polarpower.com/all-sec-filings/xbrl_doc_only/951">SCHEDULE OF SUPPLEMENTAL BALANCE SHEET INFORMATION (Details) (Parenthetical)</a></li>
                                                            <li><a href="https://ir.polarpower.com/all-sec-filings/xbrl_doc_only/952">SCHEDULE OF MATURITIES OF LEASE LIABILITIES (Details)</a></li>
                                                            <li><a href="https://ir.polarpower.com/all-sec-filings/xbrl_doc_only/953">OPERATING LEASES (Details Narrative)</a></li>
                                                            <li><a href="https://ir.polarpower.com/all-sec-filings/xbrl_doc_only/954">EMPLOYEE RETENTION CREDITS (Details Narrative)</a></li>
                                                    </ul>
                    </li>
                            </ul>
        </div>
    </div>
    <div class="spr-xbrl-document">
        <h4>LINE OF CREDIT (Details Narrative)</h4>
                <div style="clear:both;"></div>
    </div>
</div>
</body>
</html>