Polaris Group Balance Sheet

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

Millions TWD. 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	1,156	1,830	1,946	3,615	7,225	5,877
Short-Term Investments	-	-	6.8	110.71	-	-
Trading Asset Securities	-	-	-	176.96	155.99	114.11
Cash & Short-Term Investments	1,156	1,830	1,953	3,903	7,381	5,992
Cash Growth	1.83%	-6.28%	-49.96%	-47.12%	23.19%	223.26%
Accounts Receivable	41.42	2.55	2.7	5.12	0.46	4.93
Other Receivables	34.13	32.31	21.79	20.03	0.06	0.42
Receivables	75.54	34.86	24.49	25.15	0.52	5.35
Inventory	107.96	122.56	67.41	36.36	-	-
Prepaid Expenses	78.62	79.07	86.56	87.95	153.83	18.95
Other Current Assets	980.58	950.46	1,194	1,053	5.16	334.18
Total Current Assets	2,398	3,017	3,325	5,105	7,540	6,350
Property, Plant & Equipment	3,831	3,741	2,967	1,600	1,588	1,364
Long-Term Investments	203.67	207.9	-	-	60.12	62.35
Goodwill	-	-	755.42	707.49	-	-
Other Intangible Assets	1.44	1.44	40.26	40.35	0.17	0.38
Long-Term Deferred Charges	758.48	761.05	1,385	1,398	-	-
Other Long-Term Assets	435.94	438.89	617.5	286.4	31.23	45.19
Total Assets	7,629	8,168	9,090	9,137	9,219	7,822
Accounts Payable	5.14	9.12	2.33	2.14	-	-
Accrued Expenses	236.36	238.82	140.84	104.66	78.15	113.92
Short-Term Debt	21.35	42.79	96.07	674.91	-	277.95
Current Portion of Long-Term Debt	39.15	38.92	23.48	31.14	88.14	-
Current Portion of Leases	37.67	26.35	42.44	40.39	32.64	20.17
Current Unearned Revenue	7.79	8	25.07	10.06	-	-
Other Current Liabilities	152.48	221.87	138.66	96.07	51.91	24.73
Total Current Liabilities	499.95	585.86	468.89	959.37	250.83	436.77
Long-Term Debt	2,116	2,089	1,622	352.97	30.85	117.26
Long-Term Leases	166.51	149.9	177.84	98.63	231	21.37
Long-Term Unearned Revenue	31.43	30.72	31.42	31.13	32.51	32.83
Other Long-Term Liabilities	15.12	15.96	19.32	22.68	-	-
Total Liabilities	2,829	2,872	2,320	1,465	545.19	608.23
Common Stock	8,599	8,599	7,703	7,438	7,420	7,188
Additional Paid-In Capital	14,706	14,732	12,828	11,697	11,476	9,824
Retained Earnings	-19,049	-18,495	-14,568	-12,065	-10,573	-9,422
Comprehensive Income & Other	543.42	460.08	732.35	336.14	350.23	-376.21
Total Common Equity	4,800	5,296	6,695	7,405	8,674	7,214
Minority Interest	-	-	75.18	267.14	-	-
Shareholders' Equity	4,800	5,296	6,771	7,672	8,674	7,214
Total Liabilities & Equity	7,629	8,168	9,090	9,137	9,219	7,822
Total Debt	2,380	2,347	1,962	1,198	382.62	436.75
Net Cash (Debt)	-1,225	-516.89	-9.19	2,705	6,998	5,555
Net Cash Growth	-	-	-	-61.35%	25.98%	263.57%
Net Cash Per Share	-1.54	-0.67	-0.01	3.64	9.55	8.17
Filing Date Shares Outstanding	859.89	859.89	770.25	743.76	742.05	718.85
Total Common Shares Outstanding	859.89	859.89	770.25	743.76	742.05	718.85
Working Capital	1,898	2,431	2,856	4,146	7,289	5,913
Book Value Per Share	5.58	6.16	8.69	9.96	11.69	10.04
Tangible Book Value	4,799	5,295	5,900	6,657	8,674	7,213
Tangible Book Value Per Share	5.58	6.16	7.66	8.95	11.69	10.03
Land	52.1	51.18	53.39	50	181.41	163.51
Buildings	2,293	2,164	1,753	1,036	995.62	981.18
Machinery	2,217	2,169	1,638	1,260	679.03	593.16
Construction In Progress	267.95	420.19	480.6	127.27	36.29	22.05
Leasehold Improvements	556.69	425.83	442.62	420.44	419.88	373.54