Company: PLSAY
Filing Date: 2025-04-23
Form Type: 20-F/A
Source: 0001884082-25-000005
Chunk: 200

Company: Polestar Automotive Holding UK PLC
Filing Date: 2025-04-23
Form: 20-F/A
Chunk 200
---
 receivables, external - (Restated) 
 Trade receivables - related parties            |     |   |  63,427 
  52,313 |     |   |  49,670 
   7,474 |     |   |  7,842 
  1,204 |     |   | 5,777 
    35 |     |   | 126,716 
  61,026 |
|:-----------------------------------------------|:----|:--|--------:|:----|:--|--------:|:----|:--|-------:|:----|:--|------:|:----|:--|--------:|
| Net trade receivables - (Restated)             |     | $ | 115,740 |     | $ |  57,144 |     | $ |  9,046 |     | $ | 5,812 |     | $ | 187,742 |
| 2022                                           |     |   |         |     |   |         |     |   |        |     |   |       |     |   |         |
| Gross trade receivables, external - (Restated) |     |   | 126,044 |     |   |  93,371 |     |   | 19,034 |     |   | 2,983 |     |   | 241,432 |
| Trade receivables - related parties            |     |   |  65,522 |     |   |  12,786 |     |   |    519 |     |   |   398 |     |   |  79,225 |
| Net trade receivables - (Restated)             |     | $ | 191,566 |     | $ | 106,157 |     | $ | 19,553 |     | $ | 3,381 |     | $ | 320,657 |

Management determines that a receivable is written off once reasonable means of collection have been unsuccessful and the Group has no reasonable expectations of recovering the entire contractual cash flows, or a portion thereof. As of December 31, 2023 and 2022, the Group has written off a de minimis amount of receivables.

Further information on credit risks for Trade receivables is included in Note 3 - Financial risk management .

Note 20 - Inventories

The Group