Company: PLSAY
Filing Date: 2025-04-23
Form Type: 20-F/A
Source: 0001884082-25-000005
Chunk: 172

Company: Polestar Automotive Holding UK PLC
Filing Date: 2025-04-23
Form: 20-F/A
Chunk 172
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 as of January 1, 2022 was $ 27,989, and no Revenue was recognized during the period related to performance obligations fully (or partially) satisfied in prior

<div align='center'>F-32</div>

periods. Revenue recognized during the year ended December 31, 2021 related to contract liabilities outstanding as of January 1, 2021 was $ 4,648, and no Revenue was recognized during the period related to performance obligation fully or (partially) satisfied in prior periods.

Note 5 - Geographic information

Polestar Group determined it has onereportable segment as the chief operating decision maker (“CODM”) assesses financial information and the performance of the business on a consolidated basis. The Group manages its business as a single operating segment, which is the business of commercializing and selling battery electric vehicles and related technologies. All substantial decisions regarding allocation of resources as well as the assessment of performance is based on the Group as a whole.

Polestar Group uses the “management approach” in determining reportable operating segments. The management approach considers the internal organization and reporting used by the Group’s CODM to allocate resources and assess performance as the source for determining the Group’s reportable segments. Polestar Group’s CODM has been identified as the Chief Executive Officer (“CEO”) as he assesses the performance of the Group and has the function and sole ability to make overall decisions related to the allocation of the Group’s resources. Polestar Group allocates resources and assesses financial performance on a consolidated basis.

The following tables show the breakdown of Polestar Group’s Revenue from external customers and non-current assets (PPE, Vehicles under operating leases, and Intangibles and goodwill) by geographical location where the Polestar company recognizing the Revenue is located:

|                |     | For the year ended December 31, |      2023 |     |           |      2022 |     |           |      2021 |
|:---------------|:----|:--------------------------------|----------:|:----|:----------|----------:|:----|:----------|----------:|
| Revenue        |     | -Restated                       |           |     | -Restated |           |     | -Restated |           |
| United Kingdom |     |                                 |   529,372 |     |           |   338,042 |     |           |   207,031 |
| USA            |     |                                 |   388,080 |     |