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Financial statements

Polar Power, Inc. financial statements

Income statement, balance sheet and cash flow statement for the last 10 fiscal years, taken from the XBRL data Polar Power, Inc. files with the SEC in its annual reports.

In USD millions, except per-share amounts. Outflows in the cash flow statement are negative.

Income statement

FY2017FY2017FY2018FY2019FY2020FY2021FY2022FY2023FY2024FY2025
Revenue22.814.42424.89.0316.916.115.3146.3
Cost of revenue12.69.6616.619.914.713.513.914.612.79.46
Gross profit10.24.767.434.92-5.623.452.130.71.31-3.16
Research and development0.211.331.912.281.721.991.461.220.770.65
Selling and marketing0.421.352.582.621.561.491.471.171.010.81
General and administrative2.112.884.0444.063.074.734.293.913.36
Operating expenses2.785.568.538.97.346.547.666.695.695.27
Operating income7.4-0.8-1.1-3.98-13-3.1-5.53-5.99-4.38-8.42
Interest expense0.110.020.020.10.060.060.060.560.650.72
Interest income0.050.060.22
Other non-operating income-0.140.040.04-0.06-0.051.68-0.05-0.56-0.3-0.71
Pre-tax income7.26-0.76-1.06-4.05-13-1.41
Income tax2.860.22-2.14
Net income4.4-0.76-0.85-4.05-10.9-1.41-5.58-6.55-4.68-9.13
EBITDA7.61-0.55-0.71-3.35-12.3-2.55-5.03-5.6-4.21-8.36
EPS, basic4.08-0.49-0.56-2.82-7.11-0.77-3.03-3.45-1.86-3.59
EPS, diluted4.08-0.49-0.56-2.82-7.11-0.77-3.03-3.45-1.86-3.59
Shares, basic (weighted)1.071.441.441.441.541.811.831.92.512.54
Shares, diluted (weighted)1.071.441.441.441.541.811.831.92.512.54

Balance sheet

FY2017FY2017FY2018FY2019FY2020FY2021FY2022FY2023FY2024FY2025
Cash and equivalents16.214.25.642.841.655.10.210.550.50.2
Receivables4.43.067.730.931.194.242.231.682.150.33
Inventory4.845.498.4713.99.099.0215.516.512.99.43
Other current assets0.180.240.471.270.364.012.630.460.050.08
Total current assets25.723.62319.214.625.223.32215.610
Property, plant and equipment0.740.822.122.11.51.020.540.340.20.13
Lease right-of-use assets2.191.560.910.242.821.650.28
Total assets26.624.525.223.617.827.224.225.317.510.4
Accounts payable0.660.761.070.580.310.330.231.760.412.51
Total current liabilities2.741.491.932.754.523.395.9510.28.5610.3
Long-term debt0.240.130.920.780.510.270.06
Lease liabilities1.660.990.271.860.47
Total liabilities2.981.622.865.196.313.936.0112.19.0310.3
Total debt0.241.211.110.780.510.270.06
Paid-in capital19.219.319.619.723.636.837.338.938.939.7
Retained earnings4.413.652.8-1.24-12.1-13.5-19.1-25.7-30.3-39.5
Treasury stock-0.04-0.04-0.04-0.04-0.04-0.04-0.04
Shareholders' equity23.722.922.418.411.523.318.213.28.510.14
Total equity23.722.922.418.411.523.318.213.28.510.14
Total liabilities and equity26.624.525.223.617.827.224.225.317.510.4
Shares outstanding1.441.441.441.441.671.821.842.512.512.68

Cash flow statement

FY2017FY2017FY2018FY2019FY2020FY2021FY2022FY2023FY2024FY2025
Net income4.4-0.76-0.85-4.05-10.9-1.41-5.58-6.55-4.68-9.13
Depreciation and amortization0.210.260.390.630.620.550.510.390.170.07
Stock-based compensation0.010.330.080.523.22.392.15
Change in receivables-2.911.35-4.676.79-0.26-3.052.010.55-0.481.82
Change in inventory-2.75-0.65-2.98-5.711.420.08-6.44-1.512.731.5
Change in payables0.480.10.31-0.49-0.260.02-0.11.53-1.351.52
Cash from operations0.63-1.59-7.85-2.17-6.55-9.38-6.51-3.43-0.54-1.06
Capital expenditures-0.17-0.34-0.57-0.34-0.02-0.07-0.03-0.19-0.02
Cash from investing-0.3-0.34-0.57-0.34-0.02-0.07-0.03-0.19-0.02
Stock issued172.811.560.76
Cash from financing15.6-0.11-0.14-0.35.3712.91.643.960.50.76
Net change in cash16-2.04-8.56-2.8-1.193.46-4.890.34-0.05-0.3
Free cash flow0.46-1.93-8.42-2.51-6.57-9.45-6.53-3.62-0.56
Interest paid0.110.010.020.050.050.60.67
Income taxes paid1.892.42

Key metrics

Worked out from the statements above. Latest values use the trailing twelve months to June 30, 2026; growth uses fiscal years. Valuation uses the share price of $1.31 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Gross margin-78.1%Gross profit / revenue.
Operating margin-191.8%Operating income / revenue.
EBITDA margin-190.3%EBITDA (operating income + depreciation and amortization) / revenue.
Net margin-207.9%Net income / revenue.
Operating cash flow margin-48.6%Cash from operations / revenue.
Return on equity (ROE)-1,121.0%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)-94.1%Net income / average total assets.
Return on invested capital (ROIC)-1,038.0%Approximation: operating income x (1 - tax rate) / average (total debt + equity - cash). Tax rate is the effective rate when between 0% and 50%, else 21%.
R&D / revenue13.8%Research and development expense / revenue.
Stock-based pay / revenue43.9%Stock-based compensation (from the cash flow statement) / revenue.
D&A / revenue1.4%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y-54.9%Revenue vs the same period a year earlier. Only from a positive base.
Revenue CAGR, 3y-26.8%Compound annual growth of revenue over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Revenue CAGR, 5y-6.9%Compound annual growth of revenue over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Gross profit growth, 1y-340.2%Gross profit vs the same period a year earlier. Only from a positive base.
Book value growth, 1y-98.3%Book value vs the same period a year earlier. Only from a positive base.
Book value CAGR, 3y-80.1%Compound annual growth of book value over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Book value CAGR, 5y-58.4%Compound annual growth of book value over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Total assets growth, 1y-40.5%Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y-24.4%Compound annual growth of total assets over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Total assets CAGR, 5y-10.1%Compound annual growth of total assets over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Share count change, 1y1.3%Change in diluted weighted shares vs a year earlier. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 3y11.6%Change in diluted weighted shares, per year over 3 years. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 5y10.6%Change in diluted weighted shares, per year over 5 years. Negative means buybacks shrank the share count; positive means dilution.

Balance sheet health

MetricValueHow it is calculated
Liabilities / assets91.6%Total liabilities / total assets.
Interest coverage-8.57xOperating income / interest expense.
Tangible book value$857.0KShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.45xRevenue / average total assets.
Fixed asset turnover48.1xRevenue / average property, plant and equipment.
Inventory turnover0.89xCost of revenue / average inventory.
Days inventory410 days365 x average inventory / cost of revenue.
Receivables turnover8.16xRevenue / average receivables.
Days sales outstanding45 days365 x average receivables / revenue.
Days payables109 days365 x average accounts payable / cost of revenue.
Cash conversion cycle345 daysDays inventory + days sales outstanding - days payables.

Per share

MetricValueHow it is calculated
EPS, diluted-$2.58Net income per diluted share, as reported (split-adjusted). Over the last twelve months: the four quarters summed, or net income / latest diluted shares when a quarter has no reported EPS.
Revenue per share$1.24Revenue / diluted weighted shares.
Operating cash flow per share-$0.60Cash from operations / diluted weighted shares.
Book value per share$0.22Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share$0.22Tangible book value / shares outstanding.
Cash per share$0.05(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$5.0MShare price x shares outstanding.
Enterprise value$4.9MMarket cap + total debt - cash - short-term investments.
P/S1.09xMarket cap / revenue.
P/B5.89xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book5.89xMarket cap / tangible book value, when positive.
EV/Sales1.05xEnterprise value / revenue.
Earnings yield-190.4%Net income / market cap (the inverse of P/E).
What was Polar Power, Inc.'s revenue in fiscal 2025?

Polar Power, Inc. reported revenue of $6.3M for fiscal 2025, 54.9% lower than the year before.

Was Polar Power, Inc. profitable in fiscal 2025?

No. It reported a net loss of $9.1M.

Source: SEC EDGAR XBRL company facts. Where a company tags only year-to-date figures, quarters are worked out as differences. Where a line is not tagged it is left empty, never estimated.

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