X-17A-5 0001035342 XXXXXXXX LIVE false false false 07-01-2024 06-30-2025 Broker-dealer N POLAR INVESTMENT COUNSEL, INC. 19547 210TH AV NE THIEF RIVER FALLS MN 56701 Sherry Abbott 218-681-7344 Ohab and Company 100 East Sybelia Ave Suite 130 Maitland FL 32751 Certified Public Accountant Michael Jordan POLAR INVESTMENT COUNSEL, INC. 09-26-2025 Michael Jordan President-CEO