Company: PLSAY
Filing Date: 2025-07-01
Form Type: 6-K/A
Source: 0001884082-25-000014
Chunk: 41

Company: Polestar Automotive Holding UK PLC
Filing Date: 2025-07-01
Form: 6-K/A
Chunk 41
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 to intangible assets, and the remaining $ 51,817relates to decreases in Trade payables - related parties from prior years which were settled in cash during the six months ended June 30, 2024.

Additions to internally developed IP are primarily related to the Polestar 5 and various other internal programs, such as model year changes, for the six months ended June 30, 2024. Additions of acquired IP during the six months ended June 30, 2024 were primarily related to acquisitions of Polestar 3 IP from Volvo Cars and Polestar 4 IP from Geely. Polestar also acquired IP related to model years changes of the Polestar 2 from Volvo Cars. Refer to Note 15 - Related party transactions for further details.

Changes to the carrying amount of goodwill and trademarks during the period were as follows:

<div align='center'>F-17

Notes to the Unaudited Condensed Consolidated Financial Statements

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

| Balance as of January 1, 2024                        
 Effect of foreign currency exchange rate differences |     | Goodwill |  48,061 
 (2,554) |     | Trademarks | 2,387 
 (127) |     | Total |  50,448 
 (2,681) |
|:-----------------------------------------------------|:----|:---------|--------:|:----|:-----------|------:|:----|:------|--------:|
| Balance as of June 30, 2024                          |     | $        |  45,507 |     | $          | 2,260 |     | $     |  47,767 |

Note 9 - Property, plant, and equipment

As of June 30, 2024, and December 31, 2023, Property, plant and equipment (or "PPE") is recognized in the Unaudited Condensed Consolidated Statement of Financial Position (as restated) with carrying amounts of $ 556,869and $ 476,039, respectively. Of these amounts, $ 70,981and $ 88,322is related to ROU assets for leased buildings and land, and $ 10,552and $ 10,680is related to ROU assets for leased machinery and equipment, respectively. Refer to Note 6 - Leases for more details on the Group's ROU assets and operating leases.

Property, plant and