Polaris AI Handy 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	45,526	54,478	22,594	11,531	48,847	45,943
Short-Term Investments	50	50	50	1,699	710.52	748.52
Trading Asset Securities	-	2,112	21,595	41,374	1,952	-
Cash & Short-Term Investments	45,576	56,640	44,239	54,604	51,510	46,692
Cash Growth	27.75%	28.03%	-18.98%	6.01%	10.32%	13.87%
Accounts Receivable	2,704	3,083	2,518	3,323	7,744	4,582
Other Receivables	113.57	72.96	114.19	92.52	304.08	43.67
Receivables	3,253	3,156	2,632	3,416	8,048	4,625
Inventory	9,927	7,910	5,535	1,425	2,278	4,210
Prepaid Expenses	306.23	160.33	216.38	183.38	161.56	53.49
Other Current Assets	254.68	263.79	440.74	398.81	241.88	260.22
Total Current Assets	59,316	68,130	53,063	60,027	62,239	55,840
Property, Plant & Equipment	842.99	889.91	1,280	1,293	1,949	1,447
Long-Term Investments	24,141	15,623	17,018	2,113	688.57	8,114
Goodwill	-	-	2,968	2,968	3,498	-
Other Intangible Assets	1,158	947.9	1,195	1,446	1,658	713.06
Long-Term Accounts Receivable	0	-	0	-	-	-
Long-Term Deferred Tax Assets	4,815	4,160	4,462	2,557	2,080	1,678
Other Long-Term Assets	312.58	358.4	771.88	688.29	644.93	334.12
Total Assets	90,586	90,160	83,808	75,143	78,257	73,628

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	1,631	3,655	5,581	2,463	5,105	2,067
Accrued Expenses	469.08	595.42	550.6	493.19	646.7	185.58
Current Portion of Leases	80.85	252.57	482.75	478.98	548.38	283.01
Current Unearned Revenue	16.19	56.34	21.19	2,020	3,310	6,842
Other Current Liabilities	11,943	7,040	8,024	1,241	1,319	737.5
Total Current Liabilities	14,140	11,599	14,660	6,696	10,929	10,115
Long-Term Leases	109.23	9.35	231.44	113.86	521.64	486.22
Long-Term Unearned Revenue	-	-	-	-	21.67	-
Long-Term Deferred Tax Liabilities	25.04	50.07	100.14	150.22	201.7	-
Other Long-Term Liabilities	305.89	214.81	236.81	200.7	417.16	377.08
Total Liabilities	14,581	11,873	15,228	7,161	12,091	10,979

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	11,965	11,965	9,704	9,704	9,704	9,704
Additional Paid-In Capital	47,782	47,782	70,061	70,055	70,055	70,055
Retained Earnings	17,895	17,847	-12,970	-13,819	-15,887	-17,110
Comprehensive Income & Other	-1,844	471.65	1,389	1,389	0	-
Total Common Equity	75,797	78,066	68,185	67,329	63,872	62,649
Minority Interest	207.89	220.55	395.24	653.27	2,293	-
Shareholders' Equity	76,005	78,287	68,580	67,982	66,165	62,649
Total Liabilities & Equity	90,586	90,160	83,808	75,143	78,257	73,628

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	190.09	261.92	714.19	592.85	1,070	769.23
Net Cash (Debt)	45,386	56,378	43,525	54,011	50,440	45,923
Net Cash Growth	29.74%	29.53%	-19.41%	7.08%	9.84%	21.51%
Net Cash Per Share	1976.52	2709.43	2253.86	2782.93	2598.90	2366.47
Filing Date Shares Outstanding	23.64	23.93	19.41	19.41	19.41	19.41
Total Common Shares Outstanding	23.64	23.93	19.41	19.41	19.41	19.41
Working Capital	45,176	56,531	38,403	53,331	51,310	45,725
Book Value Per Share	3205.96	3262.15	3513.23	3469.14	3291.03	3228.00
Tangible Book Value	74,640	77,118	64,022	62,915	58,717	61,936
Tangible Book Value Per Share	3156.99	3222.54	3298.76	3241.70	3025.38	3191.26
Land	133.34	133.34	133.34	133.34	133.34	133.34
Buildings	200.01	200.01	200.01	200.01	200.01	200.01
Machinery	948.36	850.43	710.62	651.05	577.72	255