Polaris Office Balance Sheet

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

Millions KRW. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar '26 Mar 31, 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	120,473	129,915	99,243	62,707	10,577	8,881
Short-Term Investments	21,347	-	-	43,022	10,105	20
Trading Asset Securities	52,820	62,833	66,175	47,765	-	-
Cash & Short-Term Investments	194,639	192,747	165,418	153,495	20,682	8,901
Cash Growth	7.34%	16.52%	7.77%	642.16%	132.35%	-39.55%
Accounts Receivable	54,731	54,316	55,665	31,980	3,288	3,295
Other Receivables	-	1,988	1,715	1,843	70.94	32.83
Receivables	54,731	57,399	60,794	34,169	3,533	3,645
Inventory	69,922	63,366	59,084	26,100	-	-
Prepaid Expenses	-	1,151	1,298	1,178	408.51	279.48
Other Current Assets	13,653	6,662	6,772	4,785	2,168	3,509
Total Current Assets	332,946	321,325	293,366	219,727	26,792	16,335
Property, Plant & Equipment	121,289	122,423	129,321	70,666	5,298	919.41
Long-Term Investments	30,924	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	23,085	23,764	18,726	12,419	985.23	945.25
Long-Term Accounts Receivable	-	687.59	454.41	-	-	-
Long-Term Deferred Tax Assets	9,631	11,063	5,707	676.33	-	-
Other Long-Term Assets	85,145	83,658	6,003	7,027	799.2	236.18
Total Assets	654,842	644,668	519,766	317,633	75,681	53,483
Accounts Payable	-	22,580	23,334	16,677	-	-
Accrued Expenses	-	8,143	8,169	3,907	1,482	1,089
Short-Term Debt	19,371	29,102	19,880	13,815	1,140	7,070
Current Portion of Leases	1,279	1,548	1,127	636.1	490.56	207.7
Current Income Taxes Payable	4,303	3,070	1,840	2,839	-	-
Current Unearned Revenue	-	35.81	21.53	-	1.58	-
Other Current Liabilities	56,765	23,192	13,457	11,853	4,888	4,617
Total Current Liabilities	81,718	87,670	67,829	49,726	8,003	12,983
Long-Term Debt	37,142	30,000	-	-	176.33	-
Long-Term Leases	1,212	1,227	3,096	2,229	2,627	25.53
Pension & Post-Retirement Benefits	-	-	-	-	13.86	0.64
Long-Term Deferred Tax Liabilities	13,590	14,381	13,261	8,151	-	-
Other Long-Term Liabilities	8,527	8,495	1,520	411.98	461.65	0
Total Liabilities	142,189	141,773	85,706	60,519	11,282	13,010
Common Stock	24,863	24,863	24,863	24,863	23,745	20,335
Additional Paid-In Capital	49,235	49,749	54,295	38,926	37,805	34,170
Retained Earnings	35,330	33,796	29,355	22,499	1,455	-12,026
Treasury Stock	-18,261	-18,341	-18,341	-18,341	-307.33	-307.33
Comprehensive Income & Other	-724.98	-754.56	-1,152	-3,116	782.43	-1,001
Total Common Equity	90,442	89,312	89,019	64,830	63,480	41,171
Minority Interest	422,210	413,583	345,041	192,284	919.8	-698.15
Shareholders' Equity	512,653	502,895	434,060	257,114	64,400	40,473
Total Liabilities & Equity	654,842	644,668	519,766	317,633	75,681	53,483
Total Debt	59,004	61,877	24,103	16,681	4,434	7,303
Net Cash (Debt)	135,635	130,870	141,315	136,814	16,249	1,598
Net Cash Growth	-13.75%	-7.39%	3.29%	742.01%	916.78%	-66.53%
Net Cash Per Share	2246.36	2634.07	2839.97	2758.72	337.46	41.52
Filing Date Shares Outstanding	50.04	48	49.68	49.68	47.45	40.63
Total Common Shares Outstanding	50.04	48	48	48	47.45	40.63
Working Capital	251,227	233,655	225,537	170,000	18,789	3,351
Book Value Per Share	1807.27	1860.53	1854.44	1350.54	1337.87	1013.35
Tangible Book Value	15,535	13,726	36,433	50,383	60,467	38,198
Tangible Book Value Per Share	310.43	285.93	758.97	1049.58	1274.37	940.17
Machinery	75,987	-	-	-	690.35	665.85