Consent of Independent Registered Public Accounting
Firm
We consent to the incorporation by reference in this Registration
Statement on Form S-8 of Flux Power Holdings, Inc. (the
“Company”) of our report dated September 26, 2018,
relating to the consolidated financial statements of Flux Power
Holdings, Inc. (which report expresses an unqualified opinion and
includes an explanatory paragraph relating to the Company’s
ability to continue as a going concern), appearing in the Annual
Report on Form 10-K of Flux Power Holdings, Inc. for the year ended
June 30, 2018.
/s/ SQUAR MILNER LLP
San Diego, California
February
13, 2018