Company: PLSAY
Filing Date: 2025-07-01
Form Type: 6-K/A
Source: 0001884082-25-000014
Chunk: 44

Company: Polestar Automotive Holding UK PLC
Filing Date: 2025-07-01
Form: 6-K/A
Chunk 44
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ated)                                                                 |     |                   |   485,200 |     |                           |         — |     |                    |      — |     |       |   485,200 |
| Current and non-current liabilities related to repurchase commitments - (Restated)                                               |     |                   |    79,315 |     |                           |    36,549 |     |                    |      — |     |       |   115,864 |
| Interest-bearing current liabilities and interest bearing current liabilities - related parties - (Restated)                     |     |                   |   106,827 |     |                           |         — |     |                    |      — |     |       |   106,827 |
| Current and non-current refund liabilities and current refund liabilities - related parties - (Restated)                         |     |                   |    78,488 |     |                           |     3,776 |     |                    |      — |     |       |    82,264 |

<div align='center'>F-19

Notes to the Unaudited Condensed Consolidated Financial Statements

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

| Other current liabilities and other current liabilities - related parties - (Restated) 
 Advance payments from customers                                                        
 Other non-current liabilities                                                          |     |   |    55,418 
    18,694 
         — |     |   |         — 
         — 
    11,571 |     |   |      — 
      — 
      — |     |   |    55,418 
    18,694 
    11,571 |
|:---------------------------------------------------------------------------------------|:----|:--|----------:|:----|:--|----------:|:----|:--|-------:|:----|:--|----------:|
| Total financial liabilities - (Restated)                                               |     | $ | 2,915,366 |     | $ | 2,410,865 |     | $ | 20,591 |     | $ | 5,346,822 |

Note 11 - Reverse recapitalization

Polestar underwent a reverse recapitalization through the merger with GGI and related arrangements on June 23, 2022. For more detail on the reverse capitalization, including the net assets of GGI assumed by the Group and the Class C Shares and Earn out rights issued in connection with the merger that are accounted for as derivative liabilities in