Polaris AI Corp. engages in the provision of information technology and fashion and brand business. It operates through the Fashion and Culture (F&C) and AI Convergence business divisions. The Fashion and Culture business division offers domestic distribution and licensing of high-sensitivity casual bag brands Kipling and Eastpak. The AI Convergence business division has diverse business forms and prices that vary depending on the business budget of the customer. The company was founded on February 1, 1991 and is headquartered in Seoul, South Korea.