Polaris AI Corp. engages in the provision of information technology and fashion and brand business. It operates through the following business divisions: Fashion and Culture (F&C), Information Technology (IT), and Other. The F&C business division offers domestic distribution and licensing of high-sensitivity casual bag brands Kipling and Eastpak. The IT business division supplies optimal information and communication technology based on wireless communication and system integration technologies. The Other business division relates to the businesses of subsidiaries, including the wholesale and retail business of fashion accessories and daily necessities and the development and manufacturing of voice recognition and speaker recognition software. The company was founded on February 1, 1991 and is headquartered in Seoul, South Korea.