Company: PLSAY
Filing Date: 2025-09-03
Form Type: 6-K
Source: 0001884082-25-000020
Chunk: 13

Company: Polestar Automotive Holding UK PLC
Filing Date: 2025-09-03
Form: 6-K
Chunk 13
---
, with no equivalent recognition in the same period in 2024.

• The claim of group relief in the UK on prior year income tax taxes.

Deferred tax assets

The increase amounting to $ 41,825, from $ 81,554as of December 31, 2024 to $ 123,379as of June 30, 2025, is primarily related to:

• Movement of deferred tax assets on CGU impairment expenses and NRV across several markets.

• The recognition of deferred tax assets on carry-forward losses in the UK in the six months ended June 30, 2025 with no equivalent recognition as of December 31, 2024.

Note 9 - Net loss per share

The following table presents the computation of basic and diluted net loss per share:

|                                                            |     | For the six months ended June 30, |            |     |      |           |
|                                                            |     |                              2025 |            |     | 2024 |           |
| Class A and B Common Shares                                |     |                                   |            |     |      |           |
| Net loss attributable to shareholders of the parent entity |     |                                   | -1,193,079 |     |      |  -543,878 |
| Weighted-average number of common shares outstanding:      |     |                                   |            |     |      |           |
| Basic and diluted                                          |     |                                   |  2,114,848 |     |      | 2,110,214 |
| Net loss per share (in ones):                              |     |                                   |            |     |      |           |
| Basic and diluted                                          |     |                                   |      -0.56 |     |      |     -0.26 |

On June 16, 2025, Polestar and PSD Investment Limited ("PSD") signed a Securities Purchase Agreement under which PSD made a prepayment for newly issued Class A American Depositary Shares ("ADS") that, as of June 30, 2025, had not been issued by Polestar to PSD. This agreement represents potential ordinary shares, however, since Polestar has net losses in the period, the agreement is anti-dilutive and no adjustments have been made. The Class A ADS were issued by Polestar to PSD on July 23, 2025. For further information on the Securities Purchase Agreement, see Note 14 - Equity .

Note 10 - Intangible assets and goodwill

The following table presents the split between