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    <element id="POLA_LargestReceivableAccountsOneMember" name="LargestReceivableAccountsOneMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="POLA_LargestReceivableAccountsTwoMember" name="LargestReceivableAccountsTwoMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="POLA_NoOtherCustomerMember" name="NoOtherCustomerMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="POLA_LargestVendorsOneMember" name="LargestVendorsOneMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="POLA_LargestVendorsTwoMember" name="LargestVendorsTwoMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="POLA_LargestVendorsThreeMember" name="LargestVendorsThreeMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="POLA_DCPowerSystemsMember" name="DCPowerSystemsMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="POLA_EngineeringAndTechSupportServicesMember" name="EngineeringAndTechSupportServicesMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="POLA_AccessoriesMember" name="AccessoriesMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="POLA_TelecommunicationsMember" name="TelecommunicationsMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="POLA_GovernmentAndMilitaryMember" name="GovernmentAndMilitaryMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="POLA_MarineMember" name="MarineMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="POLA_OtherMember" name="OtherMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="POLA_SouthPacificIslandsMember" name="SouthPacificIslandsMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="POLA_EuropeAndMiddleEastMember" name="EuropeAndMiddleEastMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="POLA_ComputerSoftwareAndOfficeEquipmentMember" name="ComputerSoftwareAndOfficeEquipmentMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="POLA_April2026Member" name="April2026Member" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="POLA_May2026Member" name="May2026Member" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="POLA_August2026Member" name="August2026Member" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="POLA_September2026Member" name="September2026Member" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="POLA_October2026Member" name="October2026Member" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="POLA_StandardInterestRateMember" name="StandardInterestRateMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="POLA_AbovePrimeRateMember" name="AbovePrimeRateMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="POLA_InventoryInterestRateMember" name="InventoryInterestRateMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="POLA_FifthModificationLoanMember" name="FifthModificationLoanMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="POLA_GardenaCaliforniaMember" name="GardenaCaliforniaMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="POLA_LeaseThreeMember" name="LeaseThreeMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="POLA_ThinkEquityLLCMember" name="ThinkEquityLLCMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="POLA_TwoThousandSixteenOmnibusIncentivePlanMember" name="TwoThousandSixteenOmnibusIncentivePlanMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="POLA_DecemberTwoThosandTwentySevenMember" name="DecemberTwoThosandTwentySevenMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="POLA_ArthurSamesMember" name="ArthurSamesMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="POLA_StoneLoanAgreementMember" name="StoneLoanAgreementMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="POLA_AdjustmentOfCommonStockForReverseStockSplit" name="AdjustmentOfCommonStockForReverseStockSplit" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="POLA_IncreaseDecreaseInAmortizationRightOfUseAsset" name="IncreaseDecreaseInAmortizationRightOfUseAsset" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="POLA_DisclosureOperatingLeasesAbstract" name="DisclosureOperatingLeasesAbstract" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" />
    <element id="POLA_CompanyPolicyTextBlock" name="CompanyPolicyTextBlock" nillable="true" xbrli:periodType="duration" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="POLA_GoingConcernPolicyTextBlock" name="GoingConcernPolicyTextBlock" nillable="true" xbrli:periodType="duration" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="POLA_EffectsOfInflationPolicyTextBlock" name="EffectsOfInflationPolicyTextBlock" nillable="true" xbrli:periodType="duration" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="POLA_ProductWarrantiesPolicyTextBlock" name="ProductWarrantiesPolicyTextBlock" nillable="true" xbrli:periodType="duration" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="POLA_ScheduleOfSupplementalBalanceSheetInformationTableTextBlock" name="ScheduleOfSupplementalBalanceSheetInformationTableTextBlock" nillable="true" xbrli:periodType="duration" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="POLA_OrganizationConsolidationAndPresentationOfFinancialStatementsTable" name="OrganizationConsolidationAndPresentationOfFinancialStatementsTable" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrldt:hypercubeItem" />
    <element id="POLA_StandardProductWarrantyAccrualProvision" name="StandardProductWarrantyAccrualProvision" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="POLA_OperatingLeaseOfPastDueObligations" name="OperatingLeaseOfPastDueObligations" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="POLA_AccruedRent" name="AccruedRent" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="POLA_OtherOfferingExpenses" name="OtherOfferingExpenses" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="POLA_ProceedFromBorrowingCost" name="ProceedFromBorrowingCost" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="POLA_LoanOriginationFess" name="LoanOriginationFess" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="POLA_OperatingLeasesAbstract" name="OperatingLeasesAbstract" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" />
    <element id="POLA_OperatingLeasesTable" name="OperatingLeasesTable" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrldt:hypercubeItem" />
    <element id="POLA_RemainingLeaseObligationAmount" name="RemainingLeaseObligationAmount" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="POLA_OperatingLeaseCostIncludedInGeneralAndAdministrativeExpenses" name="OperatingLeaseCostIncludedInGeneralAndAdministrativeExpenses" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="POLA_OperatingLeaseCostIncludedInCostOfSales" name="OperatingLeaseCostIncludedInCostOfSales" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="POLA_LongtermOperatingRightofuseAssets" name="LongtermOperatingRightofuseAssets" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="POLA_OperatingLeaseRightOfUseAssetImpairmentCharge" name="OperatingLeaseRightOfUseAssetImpairmentCharge" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="POLA_OperatingLeaseRightOfUseAssetAccumulatedAmortization" name="OperatingLeaseRightOfUseAssetAccumulatedAmortization" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="POLA_ATMSalesAgreementMember" name="ATMSalesAgreementMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="POLA_AstraBridgeNoteMember" name="AstraBridgeNoteMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
</schema>
