{"url_path":"/sec/pola/10-q/2026/item-6","section_key":"item-6","section_title":"Item 6 Exhibits**","topic":"sec","document":{"doc_type":"10-Q","doc_date":"2026-05-20","source_url":"https://www.sec.gov/Archives/edgar/data/1622345/0001493152-26-024680-index.html","accession_number":"0001493152-26-024680","cik":"0001622345","ticker":"POLA","issuer_name":"Polar Power, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1622345/0001493152-26-024680-index.html","primary_entity_key":"0001622345","primary_entity_name":"Polar Power, Inc."},"word_count":208,"has_tables":true,"body_markdown":"**ITEM\n6. Exhibits**\n\n \n\nReference\nis made to the exhibits listed on the Index to Exhibits.\n\n \n\n**INDEX\nTO EXHIBITS**\n\n \n\n**Exhibit\nNumber**\n \n**Description**\n\n31.1\n \n[Certification Required by Rule 13a-14(a) of the Securities Exchange Act of 1934, as amended, as Adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002](ex31-1.htm)\n\n31.2\n \n[Certification Required by Rule 13a-14(a) of the Securities Exchange Act of 1934, as amended, as Adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002](ex31-2.htm)\n\n32.1\n \n[Certification of Chief Executive Officer and Chief Financial Officer Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002](ex32-1.htm)\n\n101.INS\n \nInline\nXBRL Instance Document\n\n101.SCH\n \nInline\nXBRL Taxonomy Extension Schema\n\n101.CAL\n \nInline\nXBRL Taxonomy Extension Calculation Linkbase\n\n101.DEF\n \nInline\nXBRL Taxonomy Extension Definition Linkbase\n\n101.LAB\n \nInline\nXBRL Taxonomy Extension Label Linkbase\n\n101.PRE\n \nInline\nXBRL Taxonomy Extension Presentation Linkbase\n\n104\n \nCover\nPage Interactive Data File (embedded within the Inline XBRL document)\n\n** **\n\n36\n\n \n\n** **\n\n**SIGNATURES**\n\n \n\nPursuant\nto the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by\nthe undersigned, thereunto duly authorized.\n\n \n\nDate:\nMay 20, 2026\n**POLAR POWER, INC.**\n\n \n \n \n\n \nBy:\n*/s/\nArthur D. Sams*\n\n \n \n\nArthur D. Sams\n\nPresident, Chief Executive Officer and Secretary\n\n \n\n37"}