Polaris Group Balance Sheet

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

Millions TWD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020	2015 - 2019
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020	2015 - 2019
Cash & Equivalents	1,187	1,946	3,615	7,225	5,877	150.69	Upgrade
Short-Term Investments	-	6.8	110.71	-	-	1,689	Upgrade
Trading Asset Securities	882.91	-	176.96	155.99	114.11	13.89	Upgrade
Cash & Short-Term Investments	2,070	1,953	3,903	7,381	5,992	1,853	Upgrade
Cash Growth	25.92%	-49.96%	-47.12%	23.19%	223.26%	-28.97%	Upgrade
Accounts Receivable	2	2.7	5.12	0.46	4.93	2.32	Upgrade
Other Receivables	22.08	21.79	20.03	0.06	0.42	5.83	Upgrade
Receivables	24.08	24.49	25.15	0.52	5.35	8.15	Upgrade
Inventory	110.07	67.41	36.36	-	-	-	Upgrade
Prepaid Expenses	87.47	86.56	87.95	153.83	18.95	15.6	Upgrade
Other Current Assets	52.63	1,194	1,053	5.16	334.18	1.64	Upgrade
Total Current Assets	2,344	3,325	5,105	7,540	6,350	1,879	Upgrade
Property, Plant & Equipment	3,586	2,967	1,600	1,588	1,364	1,411	Upgrade
Long-Term Investments	207.66	-	-	60.12	62.35	39.55	Upgrade
Goodwill	-	755.42	707.49	-	-	-	Upgrade
Other Intangible Assets	1,603	40.26	40.35	0.17	0.38	0.6	Upgrade
Long-Term Deferred Charges	-	1,385	1,398	-	-	-	Upgrade
Other Long-Term Assets	439.48	617.5	286.4	31.23	45.19	32.78	Upgrade
Total Assets	8,180	9,090	9,137	9,219	7,822	3,362	Upgrade
Accounts Payable	3.2	2.33	2.14	-	-	-	Upgrade
Accrued Expenses	-	140.84	104.66	78.15	113.92	85.27	Upgrade
Short-Term Debt	1,331	96.07	674.91	-	277.95	21.89	Upgrade
Current Portion of Long-Term Debt	-	23.48	31.14	88.14	-	115.58	Upgrade
Current Portion of Leases	30.38	42.44	40.39	32.64	20.17	19.18	Upgrade
Current Unearned Revenue	8	25.07	10.06	-	-	-	Upgrade
Other Current Liabilities	432.94	138.66	96.07	51.91	24.73	36.09	Upgrade
Total Current Liabilities	1,805	468.89	959.37	250.83	436.77	278	Upgrade
Long-Term Debt	1,985	1,622	352.97	30.85	117.26	126.2	Upgrade
Long-Term Leases	154.63	177.84	98.63	231	21.37	42.74	Upgrade
Long-Term Unearned Revenue	-	31.42	31.13	32.51	32.83	33.91	Upgrade
Other Long-Term Liabilities	46.19	19.32	22.68	-	-	-	Upgrade
Total Liabilities	3,991	2,320	1,465	545.19	608.23	480.85	Upgrade
Common Stock	7,705	7,703	7,438	7,420	7,188	6,529	Upgrade
Additional Paid-In Capital	12,923	12,828	11,697	11,476	9,824	5,291	Upgrade
Retained Earnings	-16,813	-14,568	-12,065	-10,573	-9,422	-8,682	Upgrade
Comprehensive Income & Other	375.16	732.35	336.14	350.23	-376.21	-256.34	Upgrade
Total Common Equity	4,190	6,695	7,405	8,674	7,214	2,882	Upgrade
Minority Interest	-	75.18	267.14	-	-	-	Upgrade
Shareholders' Equity	4,190	6,771	7,672	8,674	7,214	2,882	Upgrade
Total Liabilities & Equity	8,180	9,090	9,137	9,219	7,822	3,362	Upgrade
Total Debt	3,500	1,962	1,198	382.62	436.75	325.59	Upgrade
Net Cash (Debt)	-1,431	-9.19	2,705	6,998	5,555	1,528	Upgrade
Net Cash Growth	-	-	-61.35%	25.98%	263.57%	-34.52%	Upgrade
Net Cash Per Share	-1.87	-0.01	3.64	9.55	8.17	2.34	Upgrade
Filing Date Shares Outstanding	770.79	770.25	743.76	742.05	718.85	652.9	Upgrade
Total Common Shares Outstanding	770.79	770.25	743.76	742.05	718.85	652.9	Upgrade
Working Capital	538.82	2,856	4,146	7,289	5,913	1,601	Upgrade
Book Value Per Share	5.44	8.69	9.96	11.69	10.04	4.41	Upgrade
Tangible Book Value	2,586	5,900	6,657	8,674	7,213	2,881	Upgrade
Tangible Book Value Per Share	3.36	7.66	8.95	11.69	10.03	4.41	Upgrade
Land	-	53.39	50	181.41	163.51	-	Upgrade
Buildings	-	1,753	1,036	995.62	981.18	988.95	Upgrade
Machinery	-	1,638	1,260	679.03	593.16	597.24	Upgrade
Construction In Progress	-	480.6	127.27	36.29	22.05	8.66	Upgrade
Leasehold Improvements	-	442.62	420.44	419.88	373.54	400.56	Upgrade

Updated Sep 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.