Company: PLSAY
Filing Date: 2025-07-01
Form Type: 6-K/A
Source: 0001884082-25-000014
Chunk: 42

Company: Polestar Automotive Holding UK PLC
Filing Date: 2025-07-01
Form: 6-K/A
Chunk 42
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reciation capitalized into inventory - (Restated)         |     |                    |      — |     |                         |  -2,000 |     |                             |        — |     |       |  -2,000 |
| Divestments and disposals                                    |     |                    |      — |     |                         |      34 |     |                             |        — |     |       |      34 |
| Effect of foreign currency exchange differences - (Restated) |     |                    |    159 |     |                         |   1,058 |     |                             |        — |     |       |   1,217 |
| Balance as of June 30, 2024 - (Restated)                     |     | $                  | -3,837 |     | $                       | -64,285 |     | $                           |     -579 |     | $     | -68,701 |
| Carrying amount at June 30, 2024 - (Restated)                |     | $                  |  9,504 |     | $                       | 232,747 |     | $                           |  233,085 |     | $     | 475,336 |

1 - Of $ 115,001in additions for the six months ended June 30, 2024, $ 64,464has been settled in cash. These $ 64,464are included in the $ 83,884in the cash-flow from investing activities related to additions to property, plant and equipment, and the remaining $ 19,420relates to decreases in Trade payables - related parties from prior years which were settled in cash during the six months ended June 30, 2024.

Note 10 - Financial instruments

The following table shows the carrying amounts of financial assets and liabilities measured at fair value through profit and loss on a recurring basis:

|                                               |     | As of June 30, 2024 |       |     |         |     |     |         |        |     |       |        |     | As of December, 31, 2023 |       |     |         |       |     |         |         |     |       |         |
|:----------------------------------------------|:----|:--------------------|------:|:----|:--------|----:|:----|:--------|-------:|:----|:------|-------:|:----|:-------------------------|------:|:----|: