Company: PLSAY
Filing Date: 2025-07-01
Form Type: 6-K/A
Source: 0001884082-25-000014
Chunk: 63

Company: Polestar Automotive Holding UK PLC
Filing Date: 2025-07-01
Form: 6-K/A
Chunk 63
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audited Condensed Consolidated Statements of Loss and Comprehensive Loss. The errors in this category relate to vehicles with repurchase obligations errors, tax calculation errors, as well as both the understatement and overstatement of accruals and other provisions.

The tables below present the effect of the correction of the misstatements on the Unaudited Condensed Consolidated Statement of Loss and Comprehensive Loss (as restated) for the six months ended June 30, 2024, and June 30, 2023, Unaudited Condensed Consolidated Statement of Financial Position (as restated) as of June 30, 2024, and Unaudited Condensed Consolidated Statement of Cash Flows (as restated) for the six months ended June 30, 2024, and June 30, 2023.

Unaudited Condensed Consolidated Statement of Loss and Comprehensive Loss for the six months ended June 30, 2024

| Particulars                                 |     | As originally filed on September 30, 2024 |       |          | Current  Restatement Adjustments |   |         | As Restated |       |          | Current Restatement Reference |
|:--------------------------------------------|:----|:------------------------------------------|------:|---------:|:---------------------------------|:--|--------:|:------------|------:|---------:|:------------------------------|
| Revenue                                     |     |                                           |       |  905,813 |                                  |   |   3,434 |             |       |  909,247 | -viii), (ix                   |
| Cost of sales                               |     |                                           |       | -933,111 |                                  |   |     578 |             |       | -932,533 | -viii), (ix                   |
| Gross (loss) profit                         |     | $                                         |       |  -27,298 | $                                |   |   4,012 | $           |       |  -23,286 |                               |
| Selling, general and administrative expense |     |                                           |       | -437,840 |                                  |   | -12,625 |             |       | -450,465 | -viii), (ix                   |
| Research and development expense            |     |                                           |       |  -23,345 |                                  |   |    -967 |             |       |  -24,312 | -viii), (ix                   |
| Other operating income, net