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AUDIT ROWS #317, #319 · THE FIRM'S OWN RELEASES AND THE TRADE RECORD, THIS PASS
Walkerton's one unambiguous export flagship is Polygon Company of 103 Industrial Park Drive — and its world is documented in its own voice. Polygon was founded in 1949 by Sam ShobertIts lines — PolySlide composite tubing, PolyLube self-lubricating bearings and bushings (the self-lubricating bushing is its own development), PolyMed medical tubing — rest on more than sixty patents by the company's own count. Its geography is an exporter's: manufacturing in Walkerton and in Xiamen, China; sales offices and distribution across the globe in the company's own description; and a 2023 entry into India with a warehouse at Noida, described by its own officers in the trade press (Equipment India) as serving a market it expects to grow into local manufacture. Employment stands at roughly 230 (PitchBook, 2026). Market by market, as the checklist orders: the documented foreign limbs are China (a plant, not a market entry) and India (a 2023 market entry); the European and Latin-American limbs exist in the company's "global distribution" claim at company strength and are printed at exactly that strength, with shipment-level records — customs and firm records — named as the settler for anything harder. The founder fact closes the founder limb of the standing GAP-W6-9 at directory strength, attributed as such; the Plas/Steel continuity that gap also asks after remains unproven and is not asserted here.
Principal sources: Polygon Company releases and profile (ThomasNet; defence-industries.com supplier profile — Shobert, Wright-Patterson, 1949); Equipment India (the 2023 India entry and Noida warehouse); PitchBook (employment, 2026); settler named — customs/firm shipment records (market-by-market volumes).