Flux Power Holdings, Inc. Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

STOCKHOLDERS??? EQUITY (Details Narrative)

STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)							1 Months Ended				6 Months Ended		34 Months Ended
STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)	Nov. 02, 2023	Apr. 20, 2023	Mar. 06, 2023	Oct. 29, 2021	Apr. 29, 2021	Nov. 05, 2020	Nov. 30, 2023	Jun. 30, 2022	May 31, 2022	Sep. 30, 2021	Dec. 31, 2023	Dec. 31, 2022	Oct. 05, 2023	Oct. 20, 2023	Oct. 31, 2022	Dec. 21, 2020	Feb. 17, 2015
Subsidiary, Sale of Stock [Line Items]
Exercise price per share	$ 3.24						$ 3.24
Fair Value adjustment of warrants											$ 92,000
Purchase of common stock, shares	41,196						41,196
Number of shares, granted												5,034
Aggregate intrinsic value											$ 96,000
Weighted-average remaining recognition period											8 years 5 months 12 days	7 years 11 months 23 days
Restricted Stock Units (RSUs) [Member]
Subsidiary, Sale of Stock [Line Items]
Stock based compensation expenses related to RSUs outstanding not yet recognition											$ 350,000
Weighted-average remaining recognition period											8 months 1 day
Share-Based Payment Arrangement, Option [Member]
Subsidiary, Sale of Stock [Line Items]
Stock based compensation expenses related to RSUs outstanding not yet recognition											$ 3,627,000
Weighted-average remaining recognition period											1 year 10 months 13 days
2010 Option Plan [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock available for future grants											0
2014 Equity Incentive Plan [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock available for future grants											0
2014 Equity Incentive Plan [Member] \| Maximum [Member]
Subsidiary, Sale of Stock [Line Items]
Number of authorized issuance of common stock options																	1,000,000
2021 Equity Incentive Plan [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock available for future grants											717,055
Number of authorized issuance of common stock options					2,000,000
2014 and 2021 Equity Incentive Plan [Member]
Subsidiary, Sale of Stock [Line Items]
Number of authorized issuance of common stock options														985,148	624,441
2014 Plan [Member] \| Time-based RSU [Member]
Subsidiary, Sale of Stock [Line Items]
Restricted stock award granted				48,914	18,312
2014 Plan [Member] \| Performance-based RSU [Member]
Subsidiary, Sale of Stock [Line Items]
Restricted stock award granted				48,914
Employee Stock Purchase Plan [Member]
Subsidiary, Sale of Stock [Line Items]
Grant of options, shares			350,000
Employee stock purchase plan, description			(i) has been employed by the Company or a Participating Subsidiary for at least 90 days and (ii) is customarily employed for at least twenty (20) hours per week and more than five (5) months in any calendar year. Each eligible employee may authorize payroll deductions of 1-15% of the eligible employee’s compensation on each pay day to be used to purchase up to 1,500 shares of Common Stock for the employee’s account occurring during an offering period. The 2023 ESPP has a term of ten (10) years commencing on April 20, 2023, the date of approval by the Company’s stockholders, unless otherwise earlier terminated.
Silicon Valley Bank [Member] \| Second Amendment to Loan and Security Agreement [Member]
Subsidiary, Sale of Stock [Line Items]
Fair Value adjustment of warrants							$ 92,000	$ 80,000	$ 173,000
Investors [Member]
Subsidiary, Sale of Stock [Line Items]
Beneficial ownership percentage										4.99%
Investors [Member]
Subsidiary, Sale of Stock [Line Items]
Warrant term										5 years
Warrant to purchase common stock shares										1,071,430
Warrant exercise price										$ 7.00
Fair Value adjustment of warrants										$ 3,874,000
Lenders [Member]
Subsidiary, Sale of Stock [Line Items]
Warrant term									5 years
Warrant to purchase common stock shares								40,806	128,000
Warrant exercise price								$ 2.23	$ 2.53
Executive Officers [Member] \| 2014 Plan [Member] \| Restricted Stock Units (RSUs) [Member]
Subsidiary, Sale of Stock [Line Items]
Restricted stock award granted						97,828
Employees [Member] \| 2014 Plan [Member] \| Time-based RSU [Member]
Subsidiary, Sale of Stock [Line Items]
Restricted stock award granted				81,786
Four Non Executive Directors [Member] \| 2014 Plan [Member] \| Restricted Stock Units (RSUs) [Member]
Subsidiary, Sale of Stock [Line Items]
Number of shares, granted		67,532
ATM Offering [Member]
Subsidiary, Sale of Stock [Line Items]
Sale of common stock shares													1,524,873
Sale of stock per share													$ 10.45
Proceeds from issuance of offering													$ 15,900,000
Proceeds from issuance of common stock													$ 15,300,000
H.C. Wainwright & Co., LLC [Member]
Subsidiary, Sale of Stock [Line Items]
Exercise price per share																$ 0.001