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Financial statements

Polestar Automotive Holding UK PLC financial statements

Income statement, balance sheet and cash flow statement for the last 5 fiscal years, taken from the XBRL data Polestar Automotive Holding UK PLC files with the SEC in its annual reports.

In USD millions, except per-share amounts. Outflows in the cash flow statement are negative.

Income statement

FY2020FY2022FY2022FY2023FY2024
Revenue6101,3442,4412,3682,034
Cost of revenue5541,3332,3402,7782,910
Gross profit56.511.1101-410-876
Research and development18423417515738.4
Selling, general and administrative315687840944891
Operating income-961-1,287-1,470-1,813
Interest expense3445.2108213394
Interest income3.2338.5569.623.9
Pre-tax income-471-973-449-1,191-2,059
Income tax13.5-3.0829.8-9.45-9.17
Net income-485-970-479-1,182-2,050
EBITDA-749-1,146-1,354-1,758
EPS, basic-0.29-0.51-0.24-0.56-0.97
EPS, diluted-0.29-0.51-0.24-0.56-0.97

Balance sheet

FY2020FY2022FY2022FY2023FY2024
Cash and equivalents316757974768739
Inventory5466309281,079
Total current assets1,6072,1472,2732,298
Property, plant and equipment208352476
Lease right-of-use assets12197.270.256.1
Intangible assets1,3121,3451,368995
Total assets3,3104,0104,2924,054
Total current liabilities3,0413,1873,6234,741
Lease liabilities66.631.354.447.9
Total liabilities3,1874,1005,5437,383
Total debt6421,3272,027
Retained earnings-1,762-3,727
Total equity-603-184-89.9-1,251-3,329
Total liabilities and equity3,3104,0104,2924,054

Cash flow statement

FY2020FY2022FY2022FY2023FY2024
Net income-485-970-479-1,182-2,050
Depreciation and amortization21621214111555.7
Cash from operations-57.1-324-1,081-1,894-991
Capital expenditures-49.6-24.7-32.3-137-148
Cash from investing-244-127-709-418-413
Debt repaid-1,436-2,553-2,890
Stock issued4385821,41800
Cash from financing3609192,0742,1041,424
Exchange rate effect21.3-27.5-671.49-49.4
Net change in cash80.2440217-206-29
Free cash flow-107-349-1,113-2,031-1,139
Interest paid30.212.668.1220293
Income taxes paid0019.635.58.16

Key metrics

Worked out from the statements above. Latest values use fiscal 2024. Valuation uses the share price of $6.64 on September 28, 2026.

Profitability

MetricValueHow it is calculated
Gross margin-43.1%Gross profit / revenue.
Operating margin-89.1%Operating income / revenue.
EBITDA margin-86.4%EBITDA (operating income + depreciation and amortization) / revenue.
Pre-tax margin-101.2%Pre-tax income / revenue.
Net margin-100.8%Net income / revenue.
FCF margin-56.0%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin-48.7%Cash from operations / revenue.
Return on assets (ROA)-49.1%Net income / average total assets.
R&D / revenue1.9%Research and development expense / revenue.
SG&A / revenue43.8%Selling, general and administrative expense / revenue.
Capex / revenue7.3%Capital expenditures / revenue.
D&A / revenue2.7%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y-14.1%Revenue vs the same period a year earlier. Only from a positive base.
Revenue CAGR, 3y14.8%Compound annual growth of revenue over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Total assets growth, 1y-5.5%Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y7.0%Compound annual growth of total assets over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.

Balance sheet health

MetricValueHow it is calculated
Current ratio0.48xCurrent assets / current liabilities.
Quick ratio0.16x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio0.16x(Cash + short-term investments) / current liabilities.
Liabilities / assets182.1%Total liabilities / total assets.
Interest coverage-4.60xOperating income / interest expense.
Working capital-$2.44BCurrent assets - current liabilities.
Goodwill and intangibles / assets24.5%(Goodwill + intangible assets) / total assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.49xRevenue / average total assets.
Inventory turnover2.90xCost of revenue / average inventory.
Days inventory126 days365 x average inventory / cost of revenue.

Per share

MetricValueHow it is calculated
EPS, diluted-$0.97Net income per diluted share, as reported (split-adjusted). Over the last twelve months: the four quarters summed, or net income / latest diluted shares when a quarter has no reported EPS.
EPS, basic-$0.97Net income per basic share, as reported (split-adjusted).

Valuation

MetricValueHow it is calculated
Market cap$1.09BShare price x shares outstanding.
Enterprise value$351.6MMarket cap + total debt - cash - short-term investments.
P/S0.54xMarket cap / revenue.
EV/Sales0.17xEnterprise value / revenue.
FCF yield-104.4%Free cash flow / market cap.
Earnings yield-187.9%Net income / market cap (the inverse of P/E).
What was Polestar Automotive Holding UK PLC's revenue in fiscal 2024?

Polestar Automotive Holding UK PLC reported revenue of $2.03B for fiscal 2024, 14.1% lower than the year before.

Was Polestar Automotive Holding UK PLC profitable in fiscal 2024?

No. It reported a net loss of $2.05B.

How much free cash flow did Polestar Automotive Holding UK PLC generate in fiscal 2024?

Cash from operations of $991.2M minus capital expenditures of $147.9M left free cash flow of -$1.14B.

Source: SEC EDGAR XBRL company facts. Where a company tags only year-to-date figures, quarters are worked out as differences. Where a line is not tagged it is left empty, never estimated.

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