Polar Power (NASDAQ: POLA) notifies SEC of late 10-Q filing

Rhea-AI Filing Summary

Polar Power, Inc. filed a Form 12b-25 notifying the SEC that it cannot timely file its Quarterly Report on Form 10-Q for the period ended March 31, 2026. The company attributes the delay to completing financial statements and disclosures and expects to file the Form 10-Q no later than the fifth calendar day following the prescribed due date.

The notice was signed by Arthur D. Sams, President and CEO, on May 15, 2026. The filing cites Rule 12b-25 relief and states the delay could not be eliminated without unreasonable effort or expense.

Key Figures

Period Ended: March 31, 2026 Filing Relief Window: fifth calendar day Signature Date: May 15, 2026 +3 more

6 metrics

Period Ended March 31, 2026 Quarterly Report on Form 10-Q

Filing Relief Window fifth calendar day expected filing delay allowance after prescribed due date

Signature Date May 15, 2026 Form 12b-25 signed by Arthur D. Sams

SEC File Number 001-37960 cover data on Form 12b-25

CUSIP 73102V204 cover data on Form 12b-25

Phone (310) 830-9153 Registrant contact listed on form

Key Terms

Rule 12b-25, Quarterly Report on Form 10-Q, prescribed due date

3 terms

Rule 12b-25 regulatory

"The reasons described in reasonable detail in Part III of this form could not be eliminated"

Rule 12b-25 is an SEC filing provision that lets a company notify regulators and the public that it cannot file a required periodic report (like a quarterly or annual report) on time and explains the reason for the delay. For investors, the notice is a formal heads-up that financial information will arrive late—similar to a company calling to say it will be late turning in homework—so it signals increased uncertainty and may affect trading and risk assessments until the filing is available.

Quarterly Report on Form 10-Q regulatory

"unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026"

A quarterly report on Form 10-Q is a standardized financial filing public companies must submit to U.S. regulators every three months, summarizing recent financial results, cash flows, balance sheet changes, operations and material risks or legal developments. Investors treat it like a company report card that shows up-to-date facts rather than marketing copy, helping them track performance, spot trends, reassess risk and make buy or sell decisions.

prescribed due date regulatory

"will be filed on or before the fifth calendar day following the prescribed due date"

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 12b-25

NOTIFICATION OF LATE FILING

SEC FILE NUMBER

001-37960

CUSIP NUMBER

73102V204

(Check One): ☐ Form 10-K ☐ Form 20-F ☐ Form 11-K ☒ Form 10-Q ☐ Form N-SAR ☐ Form N-CSR

For Period Ended: March 31, 2026

☐ Transition Report on Form 10-K

☐ Transition Report on Form 20-F

☐ Transition Report on Form 11-K

☐ Transition Report on Form 10-Q

☐ Transition Report on Form N-SAR

For the Transition Period Ended: __________________________

Read attached instruction sheet before preparing form. Please Print or Type.

Nothing in this form shall be construed to imply that the Commission has verified any information contained herein.

If the notification relates to a portion of the filing checked above, identify the Item(s) to which the notification relates:

PART I

REGISTRANT INFORMATION

Polar Power, Inc.

Full Name of Registrant

Former Name if Applicable

249 E. Gardena Boulevard

Address of Principal Executive Office (Street and Number)

Gardena, California 90248

City, State and Zip Code

PART II

RULES 12b-25(b) AND (c)

If the subject report could not be filed without unreasonable effort or expense and the registrant seeks relief pursuant to Rule 12b-25(b), the following should be completed. (Check box if appropriate)

	(a)	The reasons described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense;
☒	(b)	The subject annual report, semi-annual report, transition report on Form 10-K, Form 20-F, 11-K, Form N-SAR or From N-CSR, or portion thereof, will be filed on or before the fifteenth calendar day following the prescribed due date; or the subject quarterly report of transition report on Form 10-Q, or portion thereof will be filed on or before the fifth calendar day following the prescribed due date; and
	(c)	The accountant’s statement or other exhibit required by Rule 12b-25(c) has been attached if applicable.

PART III

NARRATIVE

State below in reasonable detail the reasons why Forms 10-K, 20-F, 11-K, 10-Q, N-SAR, N-CSR, or the transition report or portion thereof, could not be filed within the prescribed time period.

Polar Power, Inc. (the “Registrant”) has determined that it is unable, without unreasonable effort or expense, to file its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026 (the “Quarterly Report”) with the U.S. Securities Exchange Commission (the “SEC”) by the prescribed due date. The Registrant has experienced a delay in completing its financial statements and other disclosures in the Quarterly Report. As a result, the Registrant requires additional time for compilation of the required information to complete the Quarterly Report and ensure adequate disclosure of certain information required to be included in the Quarterly Report.

The Registrant expects to file the Quarterly Report no later than the fifth calendar day following the prescribed due date.

PART IV

OTHER INFORMATION

(1) Name and telephone number of person to contact in regard to this notification

	Arthur D. Sams		+1		(310) 830-9153
	(Name)		(Area Code)		(Telephone Number)

(2)	Have all other periodic reports required under Section 13 or 15(d) of the Securities Exchange Act of 1934 or Section 30 of the Investment Company Act of 1940 during the preceding 12 months (or for such shorter) period that the registrant was required to file such reports) been filed? If answer is no, identify report(s).		☒ Yes ☐No
(3)	Is it anticipated that any significant change in results of operations from the corresponding period for the last fiscal year will be reflected by the earnings statements to be included in the subject report or portion thereof?		☐ Yes ☒ No
	If so, attach an explanation of the anticipated change, both narratively and quantitatively, and, if appropriate, state the reasons why a reasonable estimate of the results cannot be made.

Polar Power, Inc.

(Name of Registrant as Specified in Charter)

Has caused this notification to be signed on its behalf by the undersigned hereunto duly authorized.

Date: May 15, 2026	By:	/s/ Arthur D. Sams
	Name:	Arthur D. Sams
	Title:	President, Chief Executive Officer and Secretary

INSTRUCTION: The form may be signed by an executive officer of the registrant or by any other duly authorized representative. The name and title of the person signing the form shall be typed or printed beneath the signature. If the statement is signed on behalf of the registrant by an authorized representative (other than an executive officer), evidence of the representative’s authority to sign on behalf of the registrant shall be filed with the form.

Intentional misstatements or omissions of fact constitute Federal Criminal Violations (See 18 U.S.C. 1001).

FAQ

What did Polar Power (POLA) file with the SEC?

Polar Power filed a Form 12b-25 notifying the SEC of a late Form 10-Q filing. The notice states the company needs extra time to complete financial statements and will file the Form 10-Q by the fifth calendar day after the prescribed due date.

When is Polar Power expected to file the delayed 10-Q?

The company expects to file the Quarterly Report no later than the fifth calendar day after the prescribed due date. The Form 12b-25, signed May 15, 2026, cites additional time needed to compile required disclosures.

Who signed Polar Power’s Form 12b-25 and when?

The Form 12b-25 was signed by Arthur D. Sams, President, Chief Executive Officer and Secretary, on May 15, 2026. The signature certifies the notification under Rule 12b-25 procedures.

Does this Form 12b-25 indicate a restatement or audit issue?

No explicit restatement or audit failure is disclosed in the notice. The filing states a delay completing financial statements and disclosures but does not cite a restatement, audit opinion, or specific accounting error.

Will this late filing affect other periodic reports from Polar Power?

The Form 12b-25 indicates other periodic reports during the prior 12 months have been filed. The notice answers the related question affirmatively but provides no further detail on prior filings.