Company: PLSAY
Filing Date: 2025-07-01
Form Type: 6-K/A
Source: 0001884082-25-000014
Chunk: 1

Company: Polestar Automotive Holding UK PLC
Filing Date: 2025-07-01
Form: 6-K/A
Chunk 1
---
99.1 to the Original Report, and (ii) amends and restates the Company’s previously issued unaudited condensed consolidated financial statements for the Affected Interim Periods filed as Exhibit 99.2 to the Original Report. The amended and restated Management’s Discussion and Analysis of Financial Conditions and Results of Operations and unaudited condensed consolidated financial statements sections for the Affected Interim Periods are included as Exhibit 99.1 and 99.2, respectively, to this Form 6-K/A.

The Company has restated certain information presented in its annual report on Form 20-F for the years ended December 31, 2022 and December 31, 2023 (“the Restated Financial Statements”) and made certain other changes to reflect the Restated Financial Statements, the effects of the Restated Financial Statements and related matters on Form 20-F/A filed with the SEC on April 23, 2025 (the "20-F/A"). Additionally, on May 9, 2025, the Company filed its Consolidated Financial Statements with the SEC as of December 31, 2024 and 2023 and for each of the years in the three-year period ended December 31, 2024 in its annual report on Form 20-F.

Investors and other readers should rely only on the financial information and other related disclosures regarding the six months ended June 30, 2023 and June 30, 2024 contained in this Form 6-K/A and should not rely on the Original Report nor any previously issued or filed reports, press releases, presentations or similar communications containing financial information or other related disclosures from the Original Report.

#### Restatement Background
As previously reported on the Company’s Current Report on Form 6-K filed on January 16, 2025, on January 14, 2025, the Company’s management, in consultation with the Audit Committee of the Board of Directors (the “Audit Committee”), concluded that the Company’s previously issued audited financial statements included within its annual reports on Form 20-F for the years ended December 31, 2022 and December 31, 2023 (the “Audited Affected Financials”) and the unaudited interim financial information included within Current Reports on Form 6-K for the interim periods ended on and falling between September 30, 2022 and June 30, 2024 (the “Unaudited Affected Financials” and together with the Audited Affected