Company: PLSAY
Filing Date: 2025-04-23
Form Type: 20-F/A
Source: 0001884082-25-000005
Chunk: 119

Company: Polestar Automotive Holding UK PLC
Filing Date: 2025-04-23
Form: 20-F/A
Chunk 119
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038 |
| Liabilities to credit institutions                               |     |     25 |     |                                   | -2,026,665 |     |             | -1,327,102 |
| Current tax liabilities                                          |     |        |     |                                   |    -11,363 |     |             |    -14,039 |
| Interest-bearing current liabilities                             |     | 12, 17 |     |                                   |    -19,547 |     |             |    -11,935 |
| Interest-bearing current liabilities - related parties           |     |     27 |     |                                   |    -73,814 |     |             |    -27,061 |
| Current contract liabilities                                     |     |      4 |     |                                   |    -74,879 |     |             |    -32,384 |
| Class C Shares liability                                         |     |     18 |     |                                   |     -6,000 |     |             |    -28,000 |
| Other current liabilities                                        |     |     24 |     |                                   |   -489,747 |     |             |   -382,375 |
| Other current liabilities - related parties                      |     |     27 |     |                                   |     -1,226 |     |             |    -69,062 |
| Total current liabilities                                        |     |        |     |                                   | -3,622,584 |     |             | -3,186,718 |

<div align='center'>F-7</div>

| Total liabilities            |     | -5,543,201 |     | -4,099,664 |
| Total equity and liabilities |     | -4,292,210 |     | -4,009,733 |

1 - Refer to Note 31 - Restatement of financial statements for reconciliations between previously reported and as revised annual amounts.

<div align='center'>F-8

Polestar Automotive Holding UK PLC

Consolidated Statement of Changes in Equity

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

|                                              |     |    |     |   Note | Share capital |            |     | Other contributed capital |            |     | Currency translation reserve |         |     | Accumulated deficit |           |     | Total |           |
| Balance as of January 1, 2021 - (Restated)   |     |    |     |     22 |               | -1,318,752 |     |