Company: PLSAY
Filing Date: 2025-09-03
Form Type: 6-K
Source: 0001884082-25-000020
Chunk: 16

Company: Polestar Automotive Holding UK PLC
Filing Date: 2025-09-03
Form: 6-K
Chunk 16
---
 of Cash Flows these $ 64,464are included as investing activities in the $ 83,884of additions to property, plant and equipment, and the remaining $ 19,420relates to additions to Trade payables - related parties from prior years which were settled in cash during the six months ended June 30, 2024.

2 - The impairment loss of $ 216,589is part of the total impairment registered of $ 739,347related to the Polestar 3 CGU. For further information, refer to Note 2 - Significant accounting policies and judgements .

The significant additions in the six months ended June 30, 2025 were related to:

• Additions to Machinery under development are primarily related to acquisitions of tooling for Polestar 4 and Polestar 5 and some investments in Polestar 3.

• Additions to Machinery and equipment is mainly due to acquisitions of vendor tooling for Polestar 3.

Right of use assets

Polestar's right-of-use assets, which are presented within Property, plant and equipment in the Unaudited Condensed Consolidated Interim Financial Statements, had a carrying value of $ 80,778as of June 30, 2025 ($ 104,256as of December 31, 2024). The significant change in the six months ended June 30, 2025 was the recognition of an impairment loss of $ 27,755, part of the total impairment registered of $ 739,347related to Polestar 3 CGU. For further information, refer to Note 2 - Significant accounting policies and judgements .

### Note 12 - Financial instruments
Fair values

The following table shows the carrying amounts of financial assets and liabilities measured at amortized cost. The carrying amount of these financial assets and liabilities approximate their fair value.

<div align='center'>F-18

Notes to the Unaudited Condensed Consolidated Financial Statements

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

|                                                                                                                      |     |     | As of June 30, 2025 |     |     | As of December, 31, 2024 |
|:---------------------------------------------------------------------------------------------------------------------|:----|:----|--------------------:|:----|:----|-------------------------:|
| Financial assets                                                                                                     |     |     |                     |     |     |                          |
| Cash and cash equivalents                                                                                            |     |     |             718,625 |     |     |