Consent of Independent Registered Public Accounting
We consent to the incorporation by reference in Registration
Statement (No. 333-229644) on Form S-8 of Flux Power Holdings, Inc.
(the “Company”) of our report dated September 12, 2019,
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 this Annual
Report on Form 10-K of Flux Power Holdings, Inc. for the year ended
June 30, 2019.
San Diego, California
September 12, 2019