Company: PLSAY
Filing Date: 2025-07-01
Form Type: 6-K/A
Source: 0001884082-25-000014
Chunk: 47

Company: Polestar Automotive Holding UK PLC
Filing Date: 2025-07-01
Form: 6-K/A
Chunk 47
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The Group’s inventory primarily consisted of vehicles as follows:

|                                     |     |           | As of June 30, 2024 |     |   | As of December, 31, 2023 |
|:------------------------------------|:----|:----------|--------------------:|:----|:--|-------------------------:|
|                                     |     | -Restated |                     |     |   |                          |
| Finished goods and goods for resale |     |           |             800,680 |     |   |                1,070,897 |
| Work in progress                    |     |           |                  31 |     |   |                       32 |
| Provision for impairment            |     |           |             -86,682 |     |   |                 -143,243 |
| Total                               |     | $         |             714,029 |     | $ |                  927,686 |

Inventories recognized as an expense during the six months ended June 30, 2024, and 2023 amounted to $ 870,699and $ 1,155,622, respectively, and were included in Cost of sales in the Unaudited Condensed Consolidated Statement of Loss and Comprehensive Loss (as restated).

During the six months ended June 30, 2024, and 2023 write-downs of inventories to net realizable value amounted to $ 31,682, and $ 11,795respectively. The write downs were recognized as an expense and were included in Cost of sales in the Unaudited Condensed Consolidated Statement of Loss and Comprehensive Loss (as restated).

Inventories have been pledged as security for liabilities. Refer to Note 14 - Liabilities to credit institutions for further details.

Note 13 - Equity

Changes in the Group's equity during the six months ended June 30, 2024 were as follows:

|                                                 |     | Class A Shares |               |     | Class B Shares |                |     | Share capital |         |     | Other contributed capital |            |
| Balance as of January 1, 2024                   |     |                |   467,976,748 |     |                |  1,642,233,575 |     |               | -21,168 |     |                           | -3,615,187 |
| Conversion from Class B to Class A              |     |                | 1,592,341,000 |     |                | -1