{
 "as_of": "2026-11-06",
 "cmr": "jp-cm-kg/TSE-STANDARD/3010",
 "fence": "The page is the record's research on the issuer — no analyst, no rating, no view.",
 "markdown": "The page is the record's research on the issuer — no analyst, no rating, no view.\n\n# Polaris Holdings Co.,Ltd. (Standard Market: 3010) — research page\n\nAs of 2026-11-06 · jp-cm-kg · record version 1\n\n## Identity and listing\n\nThe issuer is Polaris Holdings Co.,Ltd., listed on the Standard Market under ticker 3010. Its LEI is 3538006SVHB5W3OBLE95, and its ISIN is not on the record because GLEIF maps no ISIN to this LEI. Its security type is Corporate, its sector is 9050 Services, and its jurisdiction is Japan (EDINET domestic filer). Its segment is not on the record. Its status is listed, not halted.\n\n## The disclosure read\n\nThe record holds 8 filings across 5 filing days in the window 2025-11-06 to 2026-11-06, comprising 3 ad hoc, 3 regulatory filing and 2 results filings. The median gap between filing days is 27.0 days. The latest filing is an ad hoc filing dated 2026-06-26, 133 days before the record date of 2026-11-06. The Standard Market peer median is 7 filings, a cadence gap of 67.5 days and a latency of 107 days across 1559 issuers. The 9050 Services peer median is 8 filings, a cadence gap of 44.5 days and a latency of 84 days across 579 issuers.\n\n## Auditor\n\nThe auditor of record is 誠栄有限責任監査法人. Its location is not on the record. Auditor changes are not on the record, as the register has no lifecycle type map yet.\n\n## Events and halts\n\nListing, delisting, name change, domicile change and segment move are not on the record, as the register has no lifecycle type map yet. The halt flag is listed, not halted.\n\n## Orderability\n\nFor Qualified Institutional Investors the outcome is not determinable, because the rule states a product scope and the subject's record carries no instrument class to place within it. The rule version is acm-68000/jp/suitability-principle-fiea-article-40/r1, and the chapter is as of 2026-11-04.\n\n## Coverage\n\nNo research house was found on the investor-relations pages read, so the count is 0.\n\n## Open research\n\nThe record holds 5 openly published research notes: Astris Advisory on 2026-05-18, Astris Advisory on 2025-12-03, FISCO Ltd. on 2025-07-09, Astris Advisory on 2025-05-23, and Astris Advisory on 2024-11-26.\n\n## Licensed\n\nLicensed research: none loaded. A licensed row is served only to an agent whose firm holds that licence (licensor, entitlement). No licensed row is loaded.\n\n## As-of depth\n\nThe market's vintage is not sealed. No issuer years are sealed, the market's earliest sealed date is not on the record, and the live record began is not on the record.\n\n## Sources\n\n13 source pages are named on this page; every value above carries its own source page and read date in the numbers.\n\n- https://www.jpx.co.jp/english/markets/statistics-equities/misc/tvdivq0000001vg2-att/data_e.xlsx (identity.exchange)\n- https://disclosure2dl.edinet-fsa.go.jp/searchdocument/codelist/Edinetcode.zip (identity.jurisdiction)\n- https://api.gleif.org/api/v1/lei-records/3538006SVHB5W3OBLE95 (identity.lei)\n- https://mcp.jp-cm-kg.ai/events/TSE-STANDARD/3010 (the disclosure lines)\n- https://www.jpx.co.jp/markets/equities/suspended/index.html (the halt flag)\n- https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100YITQ (the auditor)\n- https://mcp.jp-cm-kg.ai/book/aio.json (the orderability chapter)\n- https://www.astrisadvisory.com/hubfs/Corporate%20Advisory/Corporate%20Research%20Reports/POLARIS%2005182026%20(ENG).pdf (open research)\n- https://www.astrisadvisory.com/hubfs/Corporate%20Advisory/Corporate%20Research%20Reports/POLARIS%2012032025%20(ENG).pdf (open research)\n- https://www.fisco.co.jp/wordpress/wp-content/uploads/FISCO/polaris-holdings20250709.pdf (open research)\n- https://www.astrisadvisory.com/hubfs/Corporate%20Advisory/Corporate%20Research%20Reports/POLARIS%2005232025%20(ENG).pdf (open research)\n- https://www.astrisadvisory.com/hubfs/Corporate/Corporate%20Research%20Reports/POLARIS%2011262024%20(ENG).pdf (open research)\n- https://mcp.jp-cm-kg.ai/record/TSE-STANDARD/3010 (the record)\n",
 "market": "JP",
 "node": "jp-cm-kg",
 "numbers": {
  "as_of_depth": {
   "issuer_years_sealed": [],
   "live_record_began": null,
   "node_history_from": null,
   "node_years_sealed": [],
   "note": "the JP vintage is not sealed; the record is the live record as of 2026-11-06",
   "record_version": 1,
   "sealed": false
  },
  "auditor": {
   "auditor": {
    "read_by": "EDINET XBRL-to-CSV facts (API v2 type=5, 有価証券報告書 docTypeCode 120) — element jpcrp_cor:AuditFirm1Consolidated",
    "read_date": "2026-11-06",
    "read_date_basis": "the record version as_of",
    "source": "https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100YITQ",
    "state": "sourced",
    "value": "誠栄有限責任監査法人"
   },
   "auditor_firm_id": {
    "market": "JP",
    "state": "not_on_record"
   },
   "auditor_location": {
    "market": "JP",
    "state": "not_on_record"
   },
   "changes": {
    "market": "JP",
    "reason": "no lifecycle type map for this register yet (SHELF-01: us and ca first)",
    "state": "not_on_record"
   }
  },
  "cmr": "jp-cm-kg/TSE-STANDARD/3010",
  "coverage": {
   "count": 0,
   "houses": [],
   "pages_checked": [],
   "read_by": "Perplexity sonar (search) · page read by this rail",
   "read_date": "2026-11-12",
   "since": null,
   "state": "none_found"
  },
  "disclosure": {
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     "issuers": 1559,
     "median_cadence_gap_days": 67.5,
     "median_filings": 7,
     "median_latency_days": 107,
     "name": "Standard Market"
    },
    "sector": {
     "issuers": 579,
     "median_cadence_gap_days": 44.5,
     "median_filings": 8,
     "median_latency_days": 84,
     "name": "9050 Services"
    }
   },
   "by_type": {
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    "regulatory_filing": 3,
    "results": 2
   },
   "cadence_median_gap_days": 27,
   "filing_days": 5,
   "filings": 8,
   "latency_days": 133,
   "latest": [
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     "category": "臨時報告書 (extraordinary report)",
     "date": "2026-06-26",
     "source": "https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100YM6Z",
     "title": "臨時報告書",
     "type": "ad_hoc"
    },
    {
     "category": "135",
     "date": "2026-06-24",
     "source": "https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100YIU0",
     "title": "確認書",
     "type": "regulatory_filing"
    },
    {
     "category": "235",
     "date": "2026-06-24",
     "source": "https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100YITY",
     "title": "内部統制報告書－第152期(2025/04/01－2026/03/31)",
     "type": "regulatory_filing"
    },
    {
     "category": "有価証券報告書 (annual securities report)",
     "date": "2026-06-24",
     "source": "https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100YITQ",
     "title": "有価証券報告書－第152期(2025/04/01－2026/03/31)",
     "type": "results"
    },
    {
     "category": "臨時報告書 (extraordinary report)",
     "date": "2026-05-14",
     "source": "https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100Y3VM",
     "title": "臨時報告書",
     "type": "ad_hoc"
    }
   ],
   "latest_filing_date": "2026-06-26",
   "read": "the node's event lines (list_events_since), as get_filings serves them",
   "source": "https://mcp.jp-cm-kg.ai/events/TSE-STANDARD/3010",
   "window": {
    "from": "2025-11-06",
    "to": "2026-11-06"
   }
  },
  "identity": {
   "exchange": {
    "read_by": "JPX listed-issuers workbook (data_e.xlsx, English)",
    "read_date": "2026-11-06",
    "read_date_basis": "the record version as_of",
    "source": "https://www.jpx.co.jp/english/markets/statistics-equities/misc/tvdivq0000001vg2-att/data_e.xlsx",
    "state": "sourced",
    "value": "Standard Market"
   },
   "isin": {
    "market": "JP",
    "reason": "GLEIF maps no ISIN to this LEI",
    "state": "not_on_record"
   },
   "jurisdiction": {
    "read_by": "EDINET code list (Edinetcode.zip, filer master with corporate number) (提出者種別)",
    "read_date": "2026-11-06",
    "read_date_basis": "the record version as_of",
    "source": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/codelist/Edinetcode.zip",
    "state": "sourced",
    "value": "Japan (EDINET domestic filer)"
   },
   "lei": {
    "read_by": "GLEIF registeredAs = EDINET corporate number (RA000412; GLEIF golden copy 2026-09-12)",
    "read_date": "2026-11-06",
    "read_date_basis": "the record version as_of",
    "source": "https://api.gleif.org/api/v1/lei-records/3538006SVHB5W3OBLE95",
    "state": "sourced",
    "value": "3538006SVHB5W3OBLE95"
   },
   "name": {
    "read_by": "JPX listed-issuers workbook (data_e.xlsx, English)",
    "read_date": "2026-11-06",
    "read_date_basis": "the record version as_of",
    "source": "https://www.jpx.co.jp/english/markets/statistics-equities/misc/tvdivq0000001vg2-att/data_e.xlsx",
    "state": "sourced",
    "value": "Polaris Holdings Co.,Ltd."
   },
   "sector": {
    "read_by": "JPX listed-issuers workbook (data_e.xlsx, English) (33-sector classification)",
    "read_date": "2026-11-06",
    "read_date_basis": "the record version as_of",
    "source": "https://www.jpx.co.jp/english/markets/statistics-equities/misc/tvdivq0000001vg2-att/data_e.xlsx",
    "state": "sourced",
    "value": "9050 Services"
   },
   "security_type": {
    "read_by": "JPX listed-issuers workbook (data_e.xlsx, English)",
    "read_date": "2026-11-06",
    "read_date_basis": "the record version as_of",
    "source": "https://www.jpx.co.jp/english/markets/statistics-equities/misc/tvdivq0000001vg2-att/data_e.xlsx",
    "state": "sourced",
    "value": "Corporate"
   },
   "segment": {
    "market": "JP",
    "state": "not_on_record"
   },
   "ticker": {
    "read_by": "JPX listed-issuers workbook (data_e.xlsx, English)",
    "read_date": "2026-11-06",
    "read_date_basis": "the record version as_of",
    "source": "https://www.jpx.co.jp/english/markets/statistics-equities/misc/tvdivq0000001vg2-att/data_e.xlsx",
    "state": "sourced",
    "value": "3010"
   },
   "website": {
    "market": "JP",
    "state": "not_on_record"
   }
  },
  "licensed": {
   "columns": [
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    "entitlement",
    "title",
    "date",
    "source"
   ],
   "rows": [],
   "rule": "A licensed row is served only to an agent whose firm holds that licence (licensor, entitlement). No licensed row is loaded."
  },
  "lifecycle": {
   "delisting": {
    "market": "JP",
    "reason": "no lifecycle type map for this register yet (SHELF-01: us and ca first)",
    "state": "not_on_record"
   },
   "domicile_change": {
    "market": "JP",
    "reason": "no lifecycle type map for this register yet (SHELF-01: us and ca first)",
    "state": "not_on_record"
   },
   "listing": {
    "market": "JP",
    "reason": "no lifecycle type map for this register yet (SHELF-01: us and ca first)",
    "state": "not_on_record"
   },
   "name_change": {
    "market": "JP",
    "reason": "no lifecycle type map for this register yet (SHELF-01: us and ca first)",
    "state": "not_on_record"
   },
   "segment_move": {
    "market": "JP",
    "reason": "no lifecycle type map for this register yet (SHELF-01: us and ca first)",
    "state": "not_on_record"
   }
  },
  "market": "JP",
  "node": "jp-cm-kg",
  "numbers_hash": "sha256:8ac00f107d52f88698b3823b9e1cf0fd00da7b5a65592cc5d328bc0dca88e8d7",
  "open_research": {
   "read_date": "2026-11-12",
   "rows": [
    {
     "date": "2026-05-18",
     "kind": "issuer-sponsored",
     "publisher": "Astris Advisory",
     "read_by": "the note's link answers (200 application/pdf); a document, not read as text",
     "read_date": "2026-11-12",
     "source": "https://www.astrisadvisory.com/hubfs/Corporate%20Advisory/Corporate%20Research%20Reports/POLARIS%2005182026%20(ENG).pdf",
     "state": "sourced",
     "title": "Polaris Holdings (3010) - Q4 FY3/26 results"
    },
    {
     "date": "2025-12-03",
     "kind": "issuer-sponsored",
     "publisher": "Astris Advisory",
     "read_by": "the note's link answers (200 application/pdf); a document, not read as text",
     "read_date": "2026-11-12",
     "source": "https://www.astrisadvisory.com/hubfs/Corporate%20Advisory/Corporate%20Research%20Reports/POLARIS%2012032025%20(ENG).pdf",
     "state": "sourced",
     "title": "Polaris Holdings (3010) - Q2 FY3/26 results"
    },
    {
     "date": "2025-07-09",
     "kind": "independent",
     "publisher": "FISCO Ltd.",
     "read_by": "the note's link answers (200 application/pdf); a document, not read as text",
     "read_date": "2026-11-12",
     "source": "https://www.fisco.co.jp/wordpress/wp-content/uploads/FISCO/polaris-holdings20250709.pdf",
     "state": "sourced",
     "title": "COMPANY RESEARCH AND ANALYSIS REPORT — Polaris Holdings"
    },
    {
     "date": "2025-05-23",
     "kind": "issuer-sponsored",
     "publisher": "Astris Advisory",
     "read_by": "the note's link answers (200 application/pdf); a document, not read as text",
     "read_date": "2026-11-12",
     "source": "https://www.astrisadvisory.com/hubfs/Corporate%20Advisory/Corporate%20Research%20Reports/POLARIS%2005232025%20(ENG).pdf",
     "state": "sourced",
     "title": "Polaris Holdings (3010) - Q4 FY3/25 results"
    },
    {
     "date": "2024-11-26",
     "kind": "issuer-sponsored",
     "publisher": "Astris Advisory",
     "read_by": "the note's link answers (200 application/pdf); a document, not read as text",
     "read_date": "2026-11-12",
     "source": "https://www.astrisadvisory.com/hubfs/Corporate/Corporate%20Research%20Reports/POLARIS%2011262024%20(ENG).pdf",
     "state": "sourced",
     "title": "Polaris Holdings (3010) - Q2 FY3/25 results"
    }
   ],
   "state": "found"
  },
  "orderability": {
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   "client_categories": [
    "Qualified Institutional Investors"
   ],
   "outcomes": {
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     "determinable": false,
     "reason": "the rule states a product scope and the subject's record carries no instrument class to place within it",
     "signal": null
    }
   },
   "read": {
    "basis": "one live read per instrument class, halt state and client category on this market; this issuer's group",
    "chapter": "https://mcp.jp-cm-kg.ai/book/aio.json",
    "door": "https://mcp.jp-cm-kg.ai/mcp",
    "tool": "get_orderability"
   },
   "rule_version": "acm-68000/jp/suitability-principle-fiea-article-40/r1",
   "section": "jp.aio.v6"
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  "record": {
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   "url": "https://mcp.jp-cm-kg.ai/record/TSE-STANDARD/3010",
   "version": 1
  },
  "schema": "research-numbers v0.1 (USR-01, 2026-11-11)",
  "status": {
   "read_date": "2026-11-08",
   "source": "https://www.jpx.co.jp/markets/equities/suspended/index.html",
   "value": "listed, not halted"
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 },
 "numbers_hash": "sha256:8ac00f107d52f88698b3823b9e1cf0fd00da7b5a65592cc5d328bc0dca88e8d7",
 "path": "/jp/TSE-STANDARD/3010",
 "schema": "research-page v0.1 (USR-02, 2026-11-11)",
 "sections": [
  {
   "id": "identity",
   "text": "The issuer is Polaris Holdings Co.,Ltd., listed on the Standard Market under ticker 3010. Its LEI is 3538006SVHB5W3OBLE95, and its ISIN is not on the record because GLEIF maps no ISIN to this LEI. Its security type is Corporate, its sector is 9050 Services, and its jurisdiction is Japan (EDINET domestic filer). Its segment is not on the record. Its status is listed, not halted.",
   "title": "Identity and listing"
  },
  {
   "id": "disclosure",
   "text": "The record holds 8 filings across 5 filing days in the window 2025-11-06 to 2026-11-06, comprising 3 ad hoc, 3 regulatory filing and 2 results filings. The median gap between filing days is 27.0 days. The latest filing is an ad hoc filing dated 2026-06-26, 133 days before the record date of 2026-11-06. The Standard Market peer median is 7 filings, a cadence gap of 67.5 days and a latency of 107 days across 1559 issuers. The 9050 Services peer median is 8 filings, a cadence gap of 44.5 days and a latency of 84 days across 579 issuers.",
   "title": "The disclosure read"
  },
  {
   "id": "auditor",
   "text": "The auditor of record is 誠栄有限責任監査法人. Its location is not on the record. Auditor changes are not on the record, as the register has no lifecycle type map yet.",
   "title": "Auditor"
  },
  {
   "id": "events",
   "text": "Listing, delisting, name change, domicile change and segment move are not on the record, as the register has no lifecycle type map yet. The halt flag is listed, not halted.",
   "title": "Events and halts"
  },
  {
   "id": "orderability",
   "text": "For Qualified Institutional Investors the outcome is not determinable, because the rule states a product scope and the subject's record carries no instrument class to place within it. The rule version is acm-68000/jp/suitability-principle-fiea-article-40/r1, and the chapter is as of 2026-11-04.",
   "title": "Orderability"
  },
  {
   "id": "coverage",
   "text": "No research house was found on the investor-relations pages read, so the count is 0.",
   "title": "Coverage"
  },
  {
   "id": "open_research",
   "text": "The record holds 5 openly published research notes: Astris Advisory on 2026-05-18, Astris Advisory on 2025-12-03, FISCO Ltd. on 2025-07-09, Astris Advisory on 2025-05-23, and Astris Advisory on 2024-11-26.",
   "title": "Open research"
  },
  {
   "id": "licensed",
   "text": "Licensed research: none loaded. A licensed row is served only to an agent whose firm holds that licence (licensor, entitlement). No licensed row is loaded.",
   "title": "Licensed"
  },
  {
   "id": "depth",
   "text": "The market's vintage is not sealed. No issuer years are sealed, the market's earliest sealed date is not on the record, and the live record began is not on the record.",
   "title": "As-of depth"
  },
  {
   "id": "sources",
   "text": "13 source pages are named on this page; every value above carries its own source page and read date in the numbers.",
   "title": "Sources"
  }
 ],
 "sources": [
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   "for": "identity.exchange",
   "source": "https://www.jpx.co.jp/english/markets/statistics-equities/misc/tvdivq0000001vg2-att/data_e.xlsx"
  },
  {
   "for": "identity.jurisdiction",
   "source": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/codelist/Edinetcode.zip"
  },
  {
   "for": "identity.lei",
   "source": "https://api.gleif.org/api/v1/lei-records/3538006SVHB5W3OBLE95"
  },
  {
   "for": "the disclosure lines",
   "source": "https://mcp.jp-cm-kg.ai/events/TSE-STANDARD/3010"
  },
  {
   "for": "the halt flag",
   "source": "https://www.jpx.co.jp/markets/equities/suspended/index.html"
  },
  {
   "for": "the auditor",
   "source": "https://disclosure2.edinet-fsa.go.jp/WZEK0040.aspx?S100YITQ"
  },
  {
   "for": "the orderability chapter",
   "source": "https://mcp.jp-cm-kg.ai/book/aio.json"
  },
  {
   "for": "open research",
   "source": "https://www.astrisadvisory.com/hubfs/Corporate%20Advisory/Corporate%20Research%20Reports/POLARIS%2005182026%20(ENG).pdf"
  },
  {
   "for": "open research",
   "source": "https://www.astrisadvisory.com/hubfs/Corporate%20Advisory/Corporate%20Research%20Reports/POLARIS%2012032025%20(ENG).pdf"
  },
  {
   "for": "open research",
   "source": "https://www.fisco.co.jp/wordpress/wp-content/uploads/FISCO/polaris-holdings20250709.pdf"
  },
  {
   "for": "open research",
   "source": "https://www.astrisadvisory.com/hubfs/Corporate%20Advisory/Corporate%20Research%20Reports/POLARIS%2005232025%20(ENG).pdf"
  },
  {
   "for": "open research",
   "source": "https://www.astrisadvisory.com/hubfs/Corporate/Corporate%20Research%20Reports/POLARIS%2011262024%20(ENG).pdf"
  },
  {
   "for": "the record",
   "source": "https://mcp.jp-cm-kg.ai/record/TSE-STANDARD/3010"
  }
 ],
 "title": "Polaris Holdings Co.,Ltd. (3010) — research page",
 "writer": {
  "by": "Claude through the platform account, Haiku class; one pass; checked against the numbers",
  "engine": "claude-haiku-5-5"
 }
}