Polaris is a manufacturer of off-road and on-road vehicles that emphasizes building quality products and prioritizing employee values like teamwork, customer focus, and passion for excellence. They produce a line of side-by-side vehicles called RZR, including high-performance models like the RZR XP 1000 EPS. The document provides an overview of Polaris' creed, values, product lines, details on the RZR XP 1000 EPS model, and comparisons to competing models from Arctic Cat and Yamaha.