Company: PLSAY
Filing Date: 2025-04-23
Form Type: 20-F/A
Source: 0001884082-25-000005
Chunk: 173

Company: Polestar Automotive Holding UK PLC
Filing Date: 2025-04-23
Form: 20-F/A
Chunk 173
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           |     1,644 |
| Total          |     | $                               | 2,368,085 |     | $         | 2,440,818 |     | $         | 1,343,625 |

1 - Revenue: Other regions primarily consist of Spain,Ireland and Portugal in 2023. Other regions primarily consist of Singapore in 2022 and 2021.

|                     |     | As of December 31, |           |     |           |           |
|                     |     |               2023 |           |     |      2022 |           |
| Non-current assets2 |     |          -Restated |           |     | -Restated |           |
| Sweden              |     |                    | 1,305,295 |     |           | 1,152,569 |
| China               |     |                    |   549,531 |     |           |   578,641 |
| United Kingdom      |     |                    |    32,342 |     |           |    35,334 |
| Germany             |     |                    |    27,058 |     |           |    31,005 |
| USA                 |     |                    |     5,017 |     |           |    16,247 |
| Other regions3      |     |                    |    45,726 |     |           |    29,269 |
| Total               |     |                  $ | 1,964,969 |     |         $ | 1,843,065 |

2 - Non-current assets: excludes financial assets, deferred tax assets, other non-current assets, and other investments.

3 - Other regions primarily consist of Switzerland, Belgium, Australia and Spain in 2023 and Canada and Netherlands in 2022.

Note 6 - Expenses by nature

<div align='center'>F-33</div>

The following table illustrates the Group's expenses for major functions by nature:

|                                                                                                        |     | For the year ended December 31, |      2023 |     |           |      2022 |     |           |      2021 |
|:-------------------------------------------------------------------------------------------------------|:----|:--------------------------------|----------:|:----|:----------|----------:|:----|:----------|----------:|
|                                                                                                        |     | -Restated                       |           |     | -Restated |           |     | -Restated |           |
| Inventory costs                                                                                        |     |