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 ($)								1 Months Ended				9 Months Ended		34 Months Ended
STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)	Apr. 28, 2024	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	Mar. 31, 2024	Mar. 31, 2023	Oct. 05, 2023	Mar. 04, 2024	Oct. 20, 2023	Oct. 31, 2022	Dec. 21, 2020	Feb. 17, 2015
Exercise price per share		$ 3.24						$ 3.24
Proceeds from issuance of common stock													$ 697,000
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												$ 123,000
Weighted-average remaining recognition period												7 years 11 months 8 days	7 years 8 months 4 days
Restricted Stock Units (RSUs) [Member]
Stock based compensation expenses related to RSUs outstanding not yet recognition												$ 157,000
Weighted-average remaining recognition period												6 months 3 days
Share-Based Payment Arrangement, Option [Member]
Stock based compensation expenses related to RSUs outstanding not yet recognition												$ 3,025,000
Weighted-average remaining recognition period												1 year 8 months 23 days
2010 Option Plan [Member]
Common stock available for future grants												0
2014 Equity Incentive Plan [Member]
Common stock available for future grants												38,986
2014 Equity Incentive Plan [Member] \| Maximum [Member]
Number of authorized issuance of common stock options																			1,000,000
2021 Equity Incentive Plan [Member]
Common stock available for future grants												771,188
Number of authorized issuance of common stock options						2,000,000
2014 and 2021 Equity Incentive Plan [Member]
Number of authorized issuance of common stock options															55,000	985,148	624,441
2014 Plan [Member] \| Time-based RSU [Member]
Restricted stock award granted					48,914	18,312
2014 Plan [Member] \| Performance-based RSU [Member]
Restricted stock award granted					48,914
Employee Stock Purchase Plan [Member]
Common stock available for future grants												312,457
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
Stock issued, shares employee stock purchase plans	37,543
Employee stock purchase plan, percentage	85.00%
Share price per share	$ 3.30
Silicon Valley Bank [Member] \| Second Amendment to Loan and Security Agreement [Member]
Fair Value adjustment of warrants								$ 92,000	$ 80,000	$ 173,000
Investors [Member]
Beneficial ownership percentage											4.99%
Investors [Member]
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]
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]
Restricted stock award granted							97,828
Employees [Member] \| 2014 Plan [Member] \| Time-based RSU [Member]
Restricted stock award granted					81,786
Four Non Executive Directors [Member] \| 2014 Plan [Member] \| Restricted Stock Units (RSUs) [Member]
Number of shares, granted			67,532
ATM Offering [Member]
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]
Exercise price per share																		$ 0.001