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
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
Cash & Equivalents	1,187	1,946	3,615	7,225	5,877	150.69
Short-Term Investments	-	6.8	110.71	-	-	1,689
Trading Asset Securities	-	-	176.96	155.99	114.11	13.89
Cash & Short-Term Investments	1,187	1,953	3,903	7,381	5,992	1,853
Cash Growth	-27.80%	-49.96%	-47.12%	23.19%	223.26%	-28.97%
Accounts Receivable	2	2.7	5.12	0.46	4.93	2.32
Other Receivables	22.08	21.79	20.03	0.06	0.42	5.83
Receivables	24.08	24.49	25.15	0.52	5.35	8.15
Inventory	110.1	67.41	36.36	-	-	-
Prepaid Expenses	87.44	86.56	87.95	153.83	18.95	15.6
Other Current Assets	935.54	1,194	1,053	5.16	334.18	1.64
Total Current Assets	2,344	3,325	5,105	7,540	6,350	1,879
Property, Plant & Equipment	3,586	2,967	1,600	1,588	1,364	1,411
Long-Term Investments	222.66	-	-	60.12	62.35	39.55
Goodwill	390.65	755.42	707.49	-	-	-
Other Intangible Assets	1.4	40.26	40.35	0.17	0.38	0.6
Long-Term Deferred Charges	1,211	1,385	1,398	-	-	-
Other Long-Term Assets	424.48	617.5	286.4	31.23	45.19	32.78
Total Assets	8,180	9,090	9,137	9,219	7,822	3,362
Accounts Payable	3.2	2.33	2.14	-	-	-
Accrued Expenses	203.76	140.84	104.66	78.15	113.92	85.27
Short-Term Debt	1,331	96.07	674.91	-	277.95	21.89
Current Portion of Long-Term Debt	38.68	23.48	31.14	88.14	-	115.58
Current Portion of Leases	30.38	42.44	40.39	32.64	20.17	19.18
Current Unearned Revenue	8	25.07	10.06	-	-	-
Other Current Liabilities	190.5	138.66	96.07	51.91	24.73	36.09
Total Current Liabilities	1,805	468.89	959.37	250.83	436.77	278
Long-Term Debt	1,985	1,622	352.97	30.85	117.26	126.2
Long-Term Leases	154.63	177.84	98.63	231	21.37	42.74
Long-Term Unearned Revenue	29.38	31.42	31.13	32.51	32.83	33.91
Other Long-Term Liabilities	16.8	19.32	22.68	-	-	-
Total Liabilities	3,991	2,320	1,465	545.19	608.23	480.85
Common Stock	7,705	7,703	7,438	7,420	7,188	6,529
Additional Paid-In Capital	12,923	12,828	11,697	11,476	9,824	5,291
Retained Earnings	-16,813	-14,568	-12,065	-10,573	-9,422	-8,682
Comprehensive Income & Other	375.16	732.35	336.14	350.23	-376.21	-256.34
Total Common Equity	4,190	6,695	7,405	8,674	7,214	2,882
Minority Interest	-	75.18	267.14	-	-	-
Shareholders' Equity	4,190	6,771	7,672	8,674	7,214	2,882
Total Liabilities & Equity	8,180	9,090	9,137	9,219	7,822	3,362
Total Debt	3,539	1,962	1,198	382.62	436.75	325.59
Net Cash (Debt)	-2,352	-9.19	2,705	6,998	5,555	1,528
Net Cash Growth	-	-	-61.35%	25.98%	263.57%	-34.52%
Net Cash Per Share	-3.07	-0.01	3.64	9.55	8.17	2.34
Filing Date Shares Outstanding	770.47	770.25	743.76	742.05	718.85	652.9
Total Common Shares Outstanding	770.47	770.25	743.76	742.05	718.85	652.9
Working Capital	538.82	2,856	4,146	7,289	5,913	1,601
Book Value Per Share	5.44	8.69	9.96	11.69	10.04	4.41
Tangible Book Value	3,798	5,900	6,657	8,674	7,213	2,881
Tangible Book Value Per Share	4.93	7.66	8.95	11.69	10.03	4.41
Land	49.58	53.39	50	181.41	163.51	-
Buildings	2,037	1,753	1,036	995.62	981.18	988.95
Machinery	2,049	1,638	1,260	679.03	593.16	597.24
Construction In Progress	329.42	480.6	127.27	36.29	22.05	8.66
Leasehold Improvements	410.47	442.62	420.44	419.88	373.54	400.56

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