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

Quarterly report pursuant to Section 13 or 15(d)

FAIR VALUE MEASUREMENTS (Tables)

FAIR VALUE MEASUREMENTS (Tables)

6 Months Ended

Dec. 31, 2013

Following is a summary as of the reporting date of the fair values and applicable level within the fair value hierarchy of assets and liabilities measured at fair value on a recurring basis:

	Quoted Prices in
	Active Markets				Significant
	for Identical		Significant Other		Unobservable
At December 31, 2013:	Assets		Observable Inputs		Inputs
	(Level 1)		(Level 2)		(Level 3)
Description:
Warrant derivative liabilities	$	-	$	-	$	60,000

	Quoted Prices in
	Active Markets				Significant
	for Identical		Significant Other		Unobservable
At June 30, 2013:	Assets		Observable Inputs		Inputs
	(Level 1)		(Level 2)		(Level 3)
Description:
Warrant derivative liabilities	$	-	$	-	$	143,000

Summary of valuation techniques used to measure the fair value of financial instruments

The table below sets forth a summary of changes in the fair value of our (Level 3) financial instruments for the six months ended December 31, 2013:

			Estimated fair		Change in estimated
	Balance at		value of new		fair value		Balance at
	June 30,		derivative		recognized in results		December 31,
	2013		liabilities		of operations		2013

Warrant derivative liabilities	$	143,000	$	-	$	(83,000)	$	60,000

- Definition

Tabular disclosure of liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). Where the quoted price in an active market for the identical liability is not available, the Level 1 input is the quoted price of an identical liability when traded as an asset.

+ References + Details