Company: PLSAY
Filing Date: 2025-09-03
Form Type: 6-K
Source: 0001884082-25-000020
Chunk: 15

Company: Polestar Automotive Holding UK PLC
Filing Date: 2025-09-03
Form: 6-K
Chunk 15
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39,915relates to decreases in Trade payables - related parties from prior periods which were settled in cash during the six months ended June 30, 2024.

2 - The impairment loss of $ 494,506is part of the total impairment registered of $ 739,347related to the Polestar 3 CGU. For further information, refer to Note 2 - Significant accounting policies and judgements .

The significant additions in the six months ended June 30, 2025 related to:

• Additions to Internally developed IP are primarily related to the Polestar 5 and various other internal programs, such as model year changes.

• Additions to Acquired IP are primarily related to acquisitions of Polestar 4 IP from Volvo Cars. Polestar also acquired IP related to model years changes of the Polestar 2 from Volvo Cars.

There were no material changes to goodwill and trademarks during the six months ended June 30, 2025.

Note 11 - Property, plant, and equipment

Changes to the carrying amount of Property, plant and equipment were as follows:

|                            |     | Buildings and land |       |     | Machinery and equipment |         |     | Machinery under development |         |     | Total |         |
| Acquisition cost           |     |                    |       |     |                         |         |     |                             |         |     |       |         |
| Balance at January 1, 2024 |     |                    | 8,916 |     |                         | 180,945 |     |                             | 251,638 |     |       | 441,499 |
| Additions1                 |     |                    | 2,732 |     |                         |  11,058 |     |                             | 101,211 |     |       | 115,001 |

<div align='center'>F-17

Notes to the Unaudited Condensed Consolidated Financial Statements

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

| Divestments and disposals                       |     |      — |     |      -70 |     |        — |     |      -70 |
| Reclassifications                               |     |  1,962 |     |  111,104 |     | -113,066 |     |        — |
| Effect of foreign currency exchange differences |     |   -269 |     |   -6,005 |     |   -6,119 |     |  -12,393