POLARIS UNO 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	16,175	23,382	12,244	12,782	25,801	14,234
Short-Term Investments	11,000	8,000	-	23,181	34,909	39,767
Trading Asset Securities	23,261	10,307	4,555	19,139	1,016	2,975
Cash & Short-Term Investments	50,436	41,689	16,799	55,102	61,726	56,975
Cash Growth	160.45%	148.15%	-69.51%	-10.73%	8.34%	69.76%
Accounts Receivable	12,434	9,482	12,464	8,723	6,897	10,227
Other Receivables	1,057	859.78	616.24	1,346	988.54	2,372
Receivables	13,491	10,342	13,081	10,128	7,886	12,900
Inventory	19,055	17,998	15,520	15,717	13,208	13,170
Prepaid Expenses	107.4	132.46	168.1	132.59	193.65	70.08
Other Current Assets	1,152	533.69	267.61	213.89	348.82	420.46
Total Current Assets	84,242	70,695	45,836	81,293	83,363	83,535
Property, Plant & Equipment	21,777	21,839	24,055	20,328	15,779	17,347
Long-Term Investments	44,372	61,655	67,151	22,345	9,708	12,741
Other Intangible Assets	557.6	557.6	557.6	557.6	557.6	46.6
Long-Term Deferred Tax Assets	378.76	284.36	316.28	-	1,342	98.15
Other Long-Term Assets	1,158	1,175	1,181	3,563	1,096	1,092
Total Assets	152,486	156,205	139,098	128,086	111,845	114,860
Accounts Payable	5,300	7,665	6,874	6,496	2,983	4,259
Accrued Expenses	1,108	1,919	1,939	1,274	1,022	738.4
Short-Term Debt	-	-	5,038	14,263	16,260	27,510
Current Portion of Leases	28.46	64.02	62.73	33.95	48.41	66.9
Current Income Taxes Payable	1,841	138.65	352.4	737.14	537.37	699.69
Current Unearned Revenue	-	-	-	-	54.23	56.68
Other Current Liabilities	1,412	1,148	1,123	2,548	3,774	4,897
Total Current Liabilities	9,689	10,935	15,390	25,353	24,679	38,227
Long-Term Debt	14,674	14,645	-	-	-	-
Long-Term Leases	4.9	12.78	76.8	72.81	8.96	57.37
Long-Term Deferred Tax Liabilities	92.33	1,699	1,809	570.07	294.33	-
Other Long-Term Liabilities	504.38	503.71	368.03	336.53	115.55	11
Total Liabilities	24,964	27,795	17,644	26,332	25,098	38,295
Common Stock	44,074	44,074	38,979	31,960	30,488	6,887
Additional Paid-In Capital	20,926	20,926	20,899	18,134	17,016	26,530
Retained Earnings	69,040	63,757	62,566	56,447	48,415	44,708
Treasury Stock	-8,212	-8,212	-8,212	-8,212	-8,212	-2,200
Comprehensive Income & Other	1,694	7,865	7,223	3,425	-959.12	639.15
Total Common Equity	127,522	128,410	121,454	101,754	86,747	76,565
Shareholders' Equity	127,522	128,410	121,454	101,754	86,747	76,565
Total Liabilities & Equity	152,486	156,205	139,098	128,086	111,845	114,860
Total Debt	14,707	14,722	5,178	14,370	16,318	27,634
Net Cash (Debt)	35,729	26,967	11,622	40,732	45,409	29,341
Net Cash Growth	152.13%	132.03%	-71.47%	-10.30%	54.76%	-12.40%
Net Cash Per Share	1413.89	1529.50	671.19	2449.26	2858.54	2797.74
Filing Date Shares Outstanding	86.55	17.24	15.2	12.39	11.8	10.49
Total Common Shares Outstanding	86.55	17.24	15.2	12.39	11.8	10.49
Working Capital	74,553	59,760	30,446	55,941	58,684	45,308
Book Value Per Share	1473.40	7449.85	7991.16	8211.94	7350.14	7300.65
Tangible Book Value	126,964	127,852	120,896	101,197	86,190	76,518
Tangible Book Value Per Share	1466.96	7417.50	7954.47	8166.94	7302.90	7296.21
Land	3,433	3,433	3,466	3,466	3,466	3,422
Buildings	16,783	16,600	17,171	12,138	12,138	11,965
Machinery	16,124	16,100	15,648	11,935	12,019	3,249
Construction In Progress	-	34.05	-	3,324	-	81.58