COMMITMENTS AND CONTINGENCIES	6 Months Ended
Jun. 30, 2026
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES General Matters The Company is party to various negotiations and legal proceedings arising in the normal course of business. The Company provides reserves for these matters when a loss is probable and reasonably estimable. The Company does not disclose a range of potential loss for these matters because the likelihood of such a loss is remote. In the opinion of management, the ultimate disposition of these matters will not have a material adverse effect on the Company’s condensed consolidated financial position, results of operations, cash flows or liquidity. Legal Proceedings On April 19, 2024, Coulomb Solutions Inc. (“CSI”), a supplier to the Company of certain of the batteries used in its vehicles, filed a complaint captioned Coulomb Solutions, Inc. vs. Workhorse Technologies, Inc., in United States District Court for the Eastern District of Michigan (Case No. 2:24-cv-11048) (the “CSI Litigation”). In its complaint, CSI asserted two claims, including a breach of contract claim and an alternative unjust enrichment claim, that are both based upon Workhorse’s alleged failure to pay amounts due under several invoices. CSI sought to recover damages in excess of $4.0 million, including alleged past due amounts, interest, and collection costs. On April 17, 2026, we entered into a binding settlement term sheet (the “Term Sheet”) with CSI to resolve the CSI Litigation. The Term Sheet provided for, among other things, the final dismissal of the CSI Litigation with prejudice in exchange for the Company’s payment of $4.3 million (the “Settlement Amount”). In April 2026, the parties entered into a definitive settlement agreement as contemplated by the Term Sheet to resolve the CSI Litigation. The Company funded the payment of the Settlement Amount through borrowing under the Customer Order Credit Agreement and paid the full Settlement Amount prior to the May 28, 2026 deadline. As of June 30, 2026, the Settlement Amount has been paid in full, and the Company has no remaining accrual related to this matter. On November 6, 2025, CMD Global Partners (USA), LLC (“CMD”), filed a complaint against the Company in the United States District Court for the Southern District of New York (Case No. 1:25-cv-09298). In its complaint, CMD sought to recover success fees pursuant to a signed engagement letter for investment banking services for the Workhorse Aero divestiture transaction. In April 2026, the parties entered into a settlement agreement, pursuant to which Workhorse paid CMD an aggregate of $0.6 million. As of June 30, 2026, the Company had paid the full settlement amount and has no remaining accrual related to this matter.

The Company is party to various negotiations and legal proceedings arising in the normal course of business. The Company provides reserves for these matters when a loss is probable and reasonably estimable. The Company does not disclose a range of potential loss for these matters because the likelihood of such a loss is remote. In the opinion of management, the ultimate disposition of these matters will not have a material adverse effect on the Company’s condensed consolidated financial position, results of operations, cash flows or liquidity.

On April 19, 2024, Coulomb Solutions Inc. (“CSI”), a supplier to the Company of certain of the batteries used in its vehicles, filed a complaint captioned Coulomb Solutions, Inc. vs. Workhorse Technologies, Inc., in United States District Court for the Eastern District of Michigan (Case No. 2:24-cv-11048) (the “CSI Litigation”). In its complaint, CSI asserted two claims, including a breach of contract claim and an alternative unjust enrichment claim, that are both based upon Workhorse’s alleged failure to pay amounts due under several invoices. CSI sought to recover damages in excess of $4.0 million, including alleged past due amounts, interest, and collection costs. On April 17, 2026, we entered into a binding settlement term sheet (the “Term Sheet”) with CSI to resolve the CSI Litigation. The Term Sheet provided for, among other things, the final dismissal of the CSI Litigation with prejudice in exchange for the Company’s payment of $4.3 million (the “Settlement Amount”). In April 2026, the parties entered into a definitive settlement agreement as contemplated by the Term Sheet to resolve the CSI Litigation. The

Company funded the payment of the Settlement Amount through borrowing under the Customer Order Credit Agreement and paid the full Settlement Amount prior to the May 28, 2026 deadline. As of June 30, 2026, the Settlement Amount has been paid in full, and the Company has no remaining accrual related to this matter.

On November 6, 2025, CMD Global Partners (USA), LLC (“CMD”), filed a complaint against the Company in the United States District Court for the Southern District of New York (Case No. 1:25-cv-09298). In its complaint, CMD sought to recover success fees pursuant to a signed engagement letter for investment banking services for the Workhorse Aero divestiture transaction. In April 2026, the parties entered into a settlement agreement, pursuant to which Workhorse paid CMD an aggregate of $0.6 million. As of June 30, 2026, the Company had paid the full settlement amount and has no remaining accrual related to this matter.