Company: PLSAY
Filing Date: 2025-07-01
Form Type: 6-K/A
Source: 0001884082-25-000014
Chunk: 46

Company: Polestar Automotive Holding UK PLC
Filing Date: 2025-07-01
Form: 6-K/A
Chunk 46
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4             
 Changes in fair value measurement |     | Class C-1 Shares |   4,920 
 (2,050) |
|:----------------------------------|:----|:-----------------|--------:|
| As of June 30, 2024               |     | $                |   2,870 |

| As of January 1, 2024             
 Changes in fair value measurement |     | Class C-2 Shares | 1,080 
 (450) |
|:----------------------------------|:----|:-----------------|------:|
| As of June 30, 2024               |     | $                |   630 |

The fair value change for the Class C Shares are as follows:

|                                      |     | For the six months ended June 30, |       |     |      |        |
|                                      |     |                              2024 |       |     | 2023 |        |
| Fair value change - Class C-1 Shares |     |                                   | 2,050 |     |      |  3,775 |
| Fair value change - Class C-2 Shares |     |                                   |   450 |     |      |  6,975 |
| Fair value change - Class C Shares   |     |                                 $ | 2,500 |     |    $ | 10,750 |

Earn-out rights

Refer to Note 2 - Significant accounting policies and judgements for further details on the valuation methodology utilized to determine the fair value of the earn-out.

| As of January 1, 2024             
 Changes in fair value measurement |     | Earn out rights |   155,402 
 (139,638) |
|:----------------------------------|:----|:----------------|----------:|
| As of June 30, 2024               |     | $               |    15,764 |

The fair value change for the Earn-out rights are as follows:

<div align='center'>F-20

Notes to the Unaudited Condensed Consolidated Financial Statements

(in thousands of U.S. dollars unless otherwise stated)</div>

|                                     |     | For the six months ended June 30, |         |     |      |         |
|                                     |     |                              2024 |         |     | 2023 |         |
| Fair value change - Earn-out rights |     |                                   | 139,638 |     |      | 232,995 |

Note 12 - Inventories