Company: PLSAY
Filing Date: 2025-07-01
Form Type: 6-K/A
Source: 0001884082-25-000014
Chunk: 27

Company: Polestar Automotive Holding UK PLC
Filing Date: 2025-07-01
Form: 6-K/A
Chunk 27
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| Effect of foreign exchange rate changes on cash and cash equivalents                       |     |      |     |         |                                   |  -20,384 |         |           |           |   -38,408 |
| Net (decrease) increase in cash and cash equivalents                                       |     |      |     |         |                                   |  -99,353 |         |           |           |    83,535 |
| Cash and cash equivalents at the beginning of the period                                   |     |      |     |         |                                   |          | 768,264 |           |           |   973,877 |
| Cash and cash equivalents at the end of the period                                         |     |      |     |         |                                   |  668,911 |         |           |           | 1,057,412 |

1 - Refer to Note 18 - Restatement of prior period unaudited interim financial statements for reconciliations between originally reported and as revised amounts.

<div align='center'>The accompanying notes are an integral part of these Unaudited Condensed Consolidated Financial Statements.

F-7

Notes to the Unaudited Condensed Consolidated Financial Statements

(in thousands of U.S. dollars unless otherwise stated)

F-8

Notes to the Unaudited Condensed Consolidated Financial Statements

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

Note 1 - Overview and basis of preparation

General information

Polestar Automotive Holding UK PLC (the “Parent”), together with its subsidiaries, hereafter referred to as “Polestar," “Polestar Group,” and the “Group," is a limited company incorporated in the United Kingdom. Polestar Group operates principally in the automotive industry, engaging in research and development, branding and marketing, and the commercialization and selling of battery electric vehicles, and related technology solutions. Polestar Group's current lineup of battery electric vehicles consists of the Polestar 2 ("PS2"), a premium fast-back sedan, the Polestar 3 ("PS3"), a luxury aero sport-utility vehicle, the Polestar 4 ("PS4"), a premium sport utility vehicle, the Polestar 5 ("PS5"), a luxury sport grand-touring sedan, and the Polestar 6 ("PS6"), a luxury roadster. As of June 30, 2024, the PS2, PS3, and PS4 are in production while the remaining vehicles are under development. Operating sustainably is a critical priority of the Group; targeting