Company: PLSAY
Filing Date: 2025-09-03
Form Type: 6-K
Source: 0001884082-25-000020
Chunk: 12

Company: Polestar Automotive Holding UK PLC
Filing Date: 2025-09-03
Form: 6-K
Chunk 12
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 in Polestar Times Technology               |     |                                   |             -11,126 |   |      |                  -33,581 |       |

Note 7 - Finance income and expense

The following table details the Group's finance income and expense:

|                                                         |     | For the six months ended June 30, |     |        |      |     |       |
| Finance income                                          |     |                              2025 |     |        | 2024 |     |       |
| Net foreign exchange rate gains on financial activities |     |                                   |     | 49,382 |      |     |     — |
| Interest income on bank deposits                        |     |                                   |     |  2,528 |      |     | 5,297 |
| Other finance income                                    |     |                                   |     |    887 |      |     | 2,780 |
| Total                                                   |     |                                   |     | 52,797 |      |     | 8,077 |

<div align='center'>F-15

Notes to the Unaudited Condensed Consolidated Financial Statements

(in thousands of U.S. dollars unless otherwise stated)</div>

| Finance expense                                                 |     |         |     |         |
| Interest expense on credit facilities and financing obligations |     | 116,035 |     |  88,283 |
| Interest expense to related parties1                            |     |  65,098 |     |  71,073 |
| Interest expense related to lease liabilities                   |     |   3,779 |     |   3,706 |
| Net foreign exchange rate losses on financial activities        |     |       — |     |  36,212 |
| Other finance expenses                                          |     |     407 |     |       4 |
| Total                                                           |     | 185,319 |     | 199,278 |

1 - Interest expense to related parties was comprised of interest on overdue trade payables balances and interest on related party borrowings.

Note 8 - Income tax benefit (expense)

Income tax benefit (expense)

For the six months ended June 30, 2025, Polestar recognized a tax benefit of $ 43,485mainly due to:

• The movement of deferred tax assets on CGU impairment expenses and the net realizable value ("NRV") across several markets.

• The recognition of deferred tax assets on carry-forward losses in the UK in the six-month period ended June 30, 2025