{
 "as_of": "2026-11-06",
 "cmr": "kr-cm-kg/KOSDAQ/220180",
 "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 AI Handy Corp. (KOSDAQ: 220180) — research page\n\nAs of 2026-11-06 · kr-cm-kg · record version 1\n\n## Identity and listing\n\nPolaris AI Handy Corp. is listed on KOSDAQ under ticker 220180, ISIN KR7220180004; LEI not on the record (no GLEIF record registered as 129-86-39907). Security type is Corporate, segment not on the record, sector 소프트웨어 개발 및 공급업, jurisdiction South Korea (DART filer with a corporate registration number). Status: listed, not halted.\n\n## The disclosure read\n\nThe record holds 21 filings in the twelve months to 2026-11-06, across 14 filing days. The median gap between filing days is 19 days. The latest filing is dated 2026-08-14 and is of type results, 84 days before the record date. The KOSDAQ median gap is 8.0 days, with a median of 33 filings and a median latency of 16.0 days. The 소프트웨어 개발 및 공급업 sector median gap is 8 days, with a median of 37 filings and a median latency of 15 days.\n\n## Auditor\n\nThe auditor of record is 한울회계법인; its location is not on the record. Auditor changes are not on the record, as the market's 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 shows listed, not halted.\n\n## Orderability\n\nThe outcome is not determinable: the chapter's orderability section carries no client_categories, so the outcome cannot name its client category. Rule version acm-68000/kr/suitability-and-appropriateness-fscma-articles-46-and-46-2/r1, chapter as of 2026-11-04.\n\n## Coverage\n\nThe field has not been read.\n\n## Open research\n\nThe field has not been read.\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. The issuer has no sealed years served. The live record began 2026-09-12. Years 2021 through 2026 are sealed in the store but not served as of a date; the as-of door answers not_sealed.\n\n## Sources\n\n8 source pages are named on this page; every value above carries its own source page and read date in the numbers.\n\n- https://kind.krx.co.kr/corpgeneral/corpList.do?method=download&searchType=13 (identity.exchange)\n- https://data.krx.co.kr/comm/bldAttendant/getJsonData.cmd (identity.isin)\n- https://opendart.fss.or.kr/api/company.json?corp_code=00793155 (identity.jurisdiction)\n- https://mcp.kr-cm-kg.ai/events/KOSDAQ/220180 (the disclosure lines)\n- https://kind.krx.co.kr/investwarn/tradinghaltissue.do?method=searchTradingHaltIssueMain (the halt flag)\n- https://dart.fss.or.kr/dsaf001/main.do?rcpNo=20260313001353 (the auditor)\n- https://mcp.kr-cm-kg.ai/book/aio.json (the orderability chapter)\n- https://mcp.kr-cm-kg.ai/record/KOSDAQ/220180 (the record)\n",
 "market": "KR",
 "node": "kr-cm-kg",
 "numbers": {
  "as_of_depth": {
   "issuer_years_sealed": [],
   "live_record_began": "2026-09-12",
   "node_history_from": null,
   "node_years_sealed": [],
   "note": "6 years are sealed in the KR store; their Replay split is not built, so the as-of door answers not_sealed and the record is the live record as of 2026-11-06",
   "record_version": 1,
   "sealed": false,
   "store_years_sealed_not_served": [
    "2021",
    "2022",
    "2023",
    "2024",
    "2025",
    "2026"
   ]
  },
  "auditor": {
   "auditor": {
    "read_by": "DART API 회계감사인의 명칭 및 감사의견 (annual report 11011, business year 2025)",
    "read_date": "2026-11-06",
    "read_date_basis": "the record version as_of",
    "source": "https://dart.fss.or.kr/dsaf001/main.do?rcpNo=20260313001353",
    "state": "sourced",
    "value": "한울회계법인"
   },
   "auditor_firm_id": {
    "market": "KR",
    "state": "not_on_record"
   },
   "auditor_location": {
    "market": "KR",
    "state": "not_on_record"
   },
   "changes": {
    "market": "KR",
    "reason": "no lifecycle type map for this register yet (SHELF-01: us and ca first)",
    "state": "not_on_record"
   }
  },
  "cmr": "kr-cm-kg/KOSDAQ/220180",
  "coverage": {
   "note": "the coverage field has not been read for this issuer",
   "state": "not_read"
  },
  "disclosure": {
   "against": {
    "exchange": {
     "issuers": 1819,
     "median_cadence_gap_days": 8,
     "median_filings": 33,
     "median_latency_days": 16,
     "name": "KOSDAQ"
    },
    "sector": {
     "issuers": 191,
     "median_cadence_gap_days": 8,
     "median_filings": 37,
     "median_latency_days": 15,
     "name": "소프트웨어 개발 및 공급업"
    }
   },
   "by_type": {
    "ad_hoc": 1,
    "agm_egm": 6,
    "corporate_news": 6,
    "major_holder": 1,
    "name_change": 1,
    "regulatory_filing": 1,
    "results": 5
   },
   "cadence_median_gap_days": 19,
   "filing_days": 14,
   "filings": 21,
   "latency_days": 84,
   "latest": [
    {
     "category": null,
     "date": "2026-08-14",
     "source": "https://dart.fss.or.kr/dsaf001/main.do?rcpNo=20260814003834",
     "title": "반기보고서 (2026.06)",
     "type": "results"
    },
    {
     "category": null,
     "date": "2026-07-15",
     "source": "https://dart.fss.or.kr/dsaf001/main.do?rcpNo=20260715900772",
     "title": "상호변경안내",
     "type": "name_change"
    },
    {
     "category": null,
     "date": "2026-07-15",
     "source": "https://dart.fss.or.kr/dsaf001/main.do?rcpNo=20260715900749",
     "title": "임시주주총회결과",
     "type": "agm_egm"
    },
    {
     "category": null,
     "date": "2026-06-30",
     "source": "https://dart.fss.or.kr/dsaf001/main.do?rcpNo=20260630001018",
     "title": "주주총회소집공고",
     "type": "agm_egm"
    },
    {
     "category": null,
     "date": "2026-06-25",
     "source": "https://dart.fss.or.kr/dsaf001/main.do?rcpNo=20260625900771",
     "title": "[기재정정]단일판매ㆍ공급계약체결",
     "type": "corporate_news"
    }
   ],
   "latest_filing_date": "2026-08-14",
   "read": "the node's event lines (list_events_since), as get_filings serves them",
   "source": "https://mcp.kr-cm-kg.ai/events/KOSDAQ/220180",
   "window": {
    "from": "2025-11-06",
    "to": "2026-11-06"
   }
  },
  "identity": {
   "exchange": {
    "read_by": "KIND (KRX) listed-company list (corpList.do download)",
    "read_date": "2026-11-06",
    "read_date_basis": "the record version as_of",
    "source": "https://kind.krx.co.kr/corpgeneral/corpList.do?method=download&searchType=13",
    "state": "sourced",
    "value": "KOSDAQ"
   },
   "isin": {
    "read_by": "KRX stock finder (data.krx.co.kr finder_stkisu: full_code = the KRX standard code)",
    "read_date": "2026-11-08",
    "read_date_basis": "the field",
    "source": "https://data.krx.co.kr/comm/bldAttendant/getJsonData.cmd  [POST bld=dbms/comm/finder/finder_stkisu, mktsel=ALL]",
    "state": "sourced",
    "value": "KR7220180004"
   },
   "jurisdiction": {
    "read_by": "DART company.json (company profile per corp_code, keyed API) (jurir_no)",
    "read_date": "2026-11-06",
    "read_date_basis": "the record version as_of",
    "source": "https://opendart.fss.or.kr/api/company.json?corp_code=00793155",
    "state": "sourced",
    "value": "South Korea (DART filer with a corporate registration number)"
   },
   "lei": {
    "market": "KR",
    "reason": "no GLEIF record registered as 129-86-39907",
    "state": "not_on_record"
   },
   "name": {
    "read_by": "DART company.json (company profile per corp_code, keyed API)",
    "read_date": "2026-11-06",
    "read_date_basis": "the record version as_of",
    "source": "https://opendart.fss.or.kr/api/company.json?corp_code=00793155",
    "state": "sourced",
    "value": "Polaris AI Handy Corp."
   },
   "sector": {
    "read_by": "KIND (KRX) listed-company list (corpList.do download) (업종)",
    "read_date": "2026-11-06",
    "read_date_basis": "the record version as_of",
    "source": "https://kind.krx.co.kr/corpgeneral/corpList.do?method=download&searchType=13",
    "state": "sourced",
    "value": "소프트웨어 개발 및 공급업"
   },
   "security_type": {
    "read_by": "KIND (KRX) listed-company list (corpList.do download)",
    "read_date": "2026-11-06",
    "read_date_basis": "the record version as_of",
    "source": "https://kind.krx.co.kr/corpgeneral/corpList.do?method=download&searchType=13",
    "state": "sourced",
    "value": "Corporate"
   },
   "segment": {
    "market": "KR",
    "state": "not_on_record"
   },
   "ticker": {
    "read_by": "KIND (KRX) listed-company list (corpList.do download)",
    "read_date": "2026-11-06",
    "read_date_basis": "the record version as_of",
    "source": "https://kind.krx.co.kr/corpgeneral/corpList.do?method=download&searchType=13",
    "state": "sourced",
    "value": "220180"
   },
   "website": {
    "read_by": "KIND (KRX) listed-company list (corpList.do download)",
    "read_date": "2026-11-06",
    "read_date_basis": "the record version as_of",
    "source": "https://kind.krx.co.kr/corpgeneral/corpList.do?method=download&searchType=13",
    "state": "sourced",
    "value": "http://www.polaris-ai-handy.com"
   }
  },
  "licensed": {
   "columns": [
    "licensor",
    "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": "KR",
    "reason": "no lifecycle type map for this register yet (SHELF-01: us and ca first)",
    "state": "not_on_record"
   },
   "domicile_change": {
    "market": "KR",
    "reason": "no lifecycle type map for this register yet (SHELF-01: us and ca first)",
    "state": "not_on_record"
   },
   "listing": {
    "market": "KR",
    "reason": "no lifecycle type map for this register yet (SHELF-01: us and ca first)",
    "state": "not_on_record"
   },
   "name_change": {
    "market": "KR",
    "reason": "no lifecycle type map for this register yet (SHELF-01: us and ca first)",
    "state": "not_on_record"
   },
   "segment_move": {
    "market": "KR",
    "reason": "no lifecycle type map for this register yet (SHELF-01: us and ca first)",
    "state": "not_on_record"
   }
  },
  "market": "KR",
  "node": "kr-cm-kg",
  "numbers_hash": "sha256:fbe2065effef2ed7b4412fbe0639d13960940389cae273356803bebad470efb4",
  "open_research": {
   "rows": [],
   "state": "not_read"
  },
  "orderability": {
   "chapter_as_of": "2026-11-04",
   "client_categories": [],
   "determinable": false,
   "read": {
    "chapter": "https://mcp.kr-cm-kg.ai/book/aio.json",
    "door": "https://mcp.kr-cm-kg.ai/mcp",
    "tool": "get_orderability"
   },
   "reason": "the chapter's orderability section carries no client_categories: the outcome cannot name its client category",
   "rule_version": "acm-68000/kr/suitability-and-appropriateness-fscma-articles-46-and-46-2/r1",
   "section": "kr.aio.v5"
  },
  "record": {
   "as_of": "2026-11-06",
   "url": "https://mcp.kr-cm-kg.ai/record/KOSDAQ/220180",
   "version": 1
  },
  "schema": "research-numbers v0.1 (USR-01, 2026-11-11)",
  "status": {
   "read_date": "2026-11-08",
   "source": "https://kind.krx.co.kr/investwarn/tradinghaltissue.do?method=searchTradingHaltIssueMain",
   "value": "listed, not halted"
  }
 },
 "numbers_hash": "sha256:fbe2065effef2ed7b4412fbe0639d13960940389cae273356803bebad470efb4",
 "path": "/kr/KOSDAQ/220180",
 "schema": "research-page v0.1 (USR-02, 2026-11-11)",
 "sections": [
  {
   "id": "identity",
   "text": "Polaris AI Handy Corp. is listed on KOSDAQ under ticker 220180, ISIN KR7220180004; LEI not on the record (no GLEIF record registered as 129-86-39907). Security type is Corporate, segment not on the record, sector 소프트웨어 개발 및 공급업, jurisdiction South Korea (DART filer with a corporate registration number). Status: listed, not halted.",
   "title": "Identity and listing"
  },
  {
   "id": "disclosure",
   "text": "The record holds 21 filings in the twelve months to 2026-11-06, across 14 filing days. The median gap between filing days is 19 days. The latest filing is dated 2026-08-14 and is of type results, 84 days before the record date. The KOSDAQ median gap is 8.0 days, with a median of 33 filings and a median latency of 16.0 days. The 소프트웨어 개발 및 공급업 sector median gap is 8 days, with a median of 37 filings and a median latency of 15 days.",
   "title": "The disclosure read"
  },
  {
   "id": "auditor",
   "text": "The auditor of record is 한울회계법인; its location is not on the record. Auditor changes are not on the record, as the market's 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 shows listed, not halted.",
   "title": "Events and halts"
  },
  {
   "id": "orderability",
   "text": "The outcome is not determinable: the chapter's orderability section carries no client_categories, so the outcome cannot name its client category. Rule version acm-68000/kr/suitability-and-appropriateness-fscma-articles-46-and-46-2/r1, chapter as of 2026-11-04.",
   "title": "Orderability"
  },
  {
   "id": "coverage",
   "text": "The field has not been read.",
   "title": "Coverage"
  },
  {
   "id": "open_research",
   "text": "The field has not been read.",
   "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. The issuer has no sealed years served. The live record began 2026-09-12. Years 2021 through 2026 are sealed in the store but not served as of a date; the as-of door answers not_sealed.",
   "title": "As-of depth"
  },
  {
   "id": "sources",
   "text": "8 source pages are named on this page; every value above carries its own source page and read date in the numbers.",
   "title": "Sources"
  }
 ],
 "sources": [
  {
   "for": "identity.exchange",
   "source": "https://kind.krx.co.kr/corpgeneral/corpList.do?method=download&searchType=13"
  },
  {
   "for": "identity.isin",
   "source": "https://data.krx.co.kr/comm/bldAttendant/getJsonData.cmd"
  },
  {
   "for": "identity.jurisdiction",
   "source": "https://opendart.fss.or.kr/api/company.json?corp_code=00793155"
  },
  {
   "for": "the disclosure lines",
   "source": "https://mcp.kr-cm-kg.ai/events/KOSDAQ/220180"
  },
  {
   "for": "the halt flag",
   "source": "https://kind.krx.co.kr/investwarn/tradinghaltissue.do?method=searchTradingHaltIssueMain"
  },
  {
   "for": "the auditor",
   "source": "https://dart.fss.or.kr/dsaf001/main.do?rcpNo=20260313001353"
  },
  {
   "for": "the orderability chapter",
   "source": "https://mcp.kr-cm-kg.ai/book/aio.json"
  },
  {
   "for": "the record",
   "source": "https://mcp.kr-cm-kg.ai/record/KOSDAQ/220180"
  }
 ],
 "title": "Polaris AI Handy Corp. (220180) — research page",
 "writer": {
  "by": "Claude through the platform account, Haiku class; one pass; checked against the numbers",
  "engine": "claude-haiku-5-5"
 }
}