Company: PLSAY
Filing Date: 2025-04-23
Form Type: 20-F/A
Source: 0001884082-25-000005
Chunk: 234

Company: Polestar Automotive Holding UK PLC
Filing Date: 2025-04-23
Form: 20-F/A
Chunk 234
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 |                            |     |            |
| Total liabilities                                                |     | $ | -4,076,094 |   | $ |  53,495 |   | $ | -4,022,599 |     | $ | -77,065 |     | $ | -4,099,664 |     |                            |     |            |
| Total equity and liabilities                                     |     | $ | -3,942,451 |   | $ |   8,041 |   | $ | -3,934,410 |     | $ | -75,323 |     | $ | -4,009,733 |     |                            |     |            |

1 - The current restatement adjustments to this line are inclusive of the $702 roll-forward impact of the FY21 errors impacting the income statement.

Consolidated Statement of Cash Flows as for the year ended December 31, 2022

<div align='center'>F-73</div>

| Particulars                                                                                |     | As originally filed on April 14, 2023 |            |   | Prior  Restatement Adjustments |         |   | As Originally Restated |            |     | Current  Restatement Adjustments |        |     | As Restated |            |     | Prior Restatement Reference |     | Current Restatement Reference |
|:-------------------------------------------------------------------------------------------|:----|:--------------------------------------|-----------:|:--|:-------------------------------|--------:|:--|:-----------------------|-----------:|:----|:---------------------------------|-------:|:----|:------------|-----------:|:----|:----------------------------|:----|:------------------------------|
| Cash flows from operating activities                                                       |     |                                       |            |   |                                |         |   |                        |            |     |                                  |        |     |             |            |     |                             |     |                               |
| Net loss                                                                                   |     |                                       |   -465,789 |   |                                | -11,666 |   |                        |   -477,455 |     |                                  | -1,562 |     |             |   -479,017 |     | -i), (ii), (iii), (iv), (v  |     | -viii),(ix                    |
| Adjustments to reconcile net loss to net cash flows:                                       |     |                                       |            |   |                                |         |   |                        |            |     |                                  |        |     |             |            |