Company: PLSAY
Filing Date: 2025-04-23
Form Type: 20-F/A
Source: 0001884082-25-000005
Chunk: 191

Company: Polestar Automotive Holding UK PLC
Filing Date: 2025-04-23
Form: 20-F/A
Chunk 191
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 | $     |   2,333 |
| Liabilities measured at FVTPL |     |                         |       |     |         |       |     |         |         |     |       |         |     |                         |        |     |         |        |     |         |         |     |       |         |
| Earn-out rights               |     |                         |     — |     |         |     — |     |         | 155,402 |     |       | 155,402 |     |                         |      — |     |         |      — |     |         | 598,570 |     |       | 598,570 |
| Class C-1 Shares              |     |                         | 4,920 |     |         |     — |     |         |       — |     |       |   4,920 |     |                         | 17,920 |     |         |      — |     |         |       — |     |       |  17,920 |
| Class C-2 Shares              |     |                         |     — |     |         | 1,080 |     |         |       — |     |       |   1,080 |     |                         |      — |     |         | 10,080 |     |         |       — |     |       |  10,080 |
| Total liabilities             |     | $                       | 4,920 |     | $       | 1,080 |     | $       | 155,402 |     | $     | 161,402 |     | $                       | 17,920 |     | $       | 10,080 |     | $       | 598,570 |     | $     | 626,570 |

During the year ended December 31, 2022, Polestar made a $ 2,500investment in the fast charging innovator, StoreDot. During the year ended December 31, 2023, Polestar did not make any additional investments. The StoreDot investment made in the year ended December 31, 2022, is presented in Other investments in the Consolidated Statement of Financial Position and is valued at $ 2,414as of December 31, 2023.

Refer to Note 1 - Overview and basis of preparation and Note 18 - Reverse recapitalization for more details on the financial liabilities related to the Class C Shares and the Earn-out rights.

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