Polaris Office Balance Sheet

Financials in millions KRW. Fiscal year is January - December.

Millions KRW. Fiscal year is Jan - Dec.

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	123,860	129,915	99,243	62,707	10,577	8,881
Short-Term Investments	31,441	-	-	43,022	10,105	20
Trading Asset Securities	41,671	62,833	66,175	47,765	-	-
Cash & Short-Term Investments	196,973	192,747	165,418	153,495	20,682	8,901
Cash Growth	10.02%	16.52%	7.77%	642.16%	132.35%	-39.55%
Accounts Receivable	53,008	54,316	55,665	31,980	3,288	3,295
Other Receivables	-	1,988	1,715	1,843	70.94	32.83
Receivables	53,008	57,399	60,794	34,169	3,533	3,645
Inventory	70,604	63,366	59,084	26,100	-	-
Prepaid Expenses	-	1,151	1,298	1,178	408.51	279.48
Other Current Assets	13,843	6,662	6,772	4,785	2,168	3,509
Total Current Assets	334,427	321,325	293,366	219,727	26,792	16,335
Property, Plant & Equipment	119,889	122,423	129,321	70,666	5,298	919.41
Long-Term Investments	29,709	29,093	30,815	4,792	39,633	32,933
Goodwill	51,822	51,822	33,860	2,028	2,028	2,028
Other Intangible Assets	21,496	23,764	18,726	12,419	985.23	945.25
Long-Term Accounts Receivable	401.46	687.59	454.41	-	-	-
Long-Term Deferred Tax Assets	8,715	11,063	5,707	676.33	-	-
Other Long-Term Assets	87,169	83,658	6,003	7,027	799.2	236.18
Total Assets	653,629	644,668	519,766	317,633	75,681	53,483

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Accounts Payable	-	22,580	23,334	16,677	-	-
Accrued Expenses	-	8,143	8,169	3,907	1,482	1,089
Short-Term Debt	6,815	29,102	19,880	13,815	1,140	7,070
Current Portion of Leases	-	1,548	1,127	636.1	490.56	207.7
Current Income Taxes Payable	4,401	3,070	1,840	2,839	-	-
Current Unearned Revenue	-	35.81	21.53	-	1.58	-
Other Current Liabilities	62,845	23,192	13,457	11,853	4,888	4,617
Total Current Liabilities	74,061	87,670	67,829	49,726	8,003	12,983
Long-Term Debt	36,498	30,000	-	-	176.33	-
Long-Term Leases	-	1,227	3,096	2,229	2,627	25.53
Pension & Post-Retirement Benefits	-	-	-	-	13.86	0.64
Long-Term Deferred Tax Liabilities	14,660	14,381	13,261	8,151	-	-
Other Long-Term Liabilities	12,318	8,495	1,520	411.98	461.65	0
Total Liabilities	137,536	141,773	85,706	60,519	11,282	13,010

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Common Stock	24,863	24,863	24,863	24,863	23,745	20,335
Additional Paid-In Capital	51,798	49,749	54,295	38,926	37,805	34,170
Retained Earnings	37,832	33,796	29,355	22,499	1,455	-12,026
Treasury Stock	-23,520	-18,341	-18,341	-18,341	-307.33	-307.33
Comprehensive Income & Other	-624.22	-754.56	-1,152	-3,116	782.43	-1,001
Total Common Equity	90,349	89,312	89,019	64,830	63,480	41,171
Minority Interest	425,744	413,583	345,041	192,284	919.8	-698.15
Shareholders' Equity	516,093	502,895	434,060	257,114	64,400	40,473
Total Liabilities & Equity	653,629	644,668	519,766	317,633	75,681	53,483

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun '26 Jun 30, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Total Debt	43,312	61,877	24,103	16,681	4,434	7,303
Net Cash (Debt)	153,660	130,870	141,315	136,814	16,249	1,598
Net Cash Growth	-8.84%	-7.39%	3.29%	742.01%	916.78%	-66.53%
Net Cash Per Share	3097.51	2634.07	2839.97	2758.72	337.46	41.52
Filing Date Shares Outstanding	49.68	48	49.68	49.68	47.45	40.63
Total Common Shares Outstanding	49.68	48	48	48	47.45	40.63
Working Capital	260,366	233,655	225,537	170,000	18,789	3,351
Book Value Per Share	1818.48	1860.53	1854.44	1350.54	1337.87	1013.35
Tangible Book Value	17,031	13,726	36,433	50,383	60,467	38,198
Tangible Book Value Per Share	342.78	285.93	758.97	1049.58	1274.37	940.17
Machinery	76,187	-	-	-	690.35	665.85