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Investor Presentation

Transaction overview and valuation Transaction overview Sources, $mn Pro Forma Valuation, $mn SPAC Cash in Trust¹ $800 Base Share Price at Merger $10.00 PIPE Investors 250 Polestar Rollover 20,003 X Pro Forma Shares Outstanding Equity Value 2,125.3 $21,253 $21,053 Less: Pro Forma Net Cash2,3 1,253 Enterprise Value $20,000 - - - Pro forma fully-diluted enterprise value of $20.0bn, or 3.0x 2023E Revenue and 1.5x 2024E Revenue Current Polestar equity holders will retain approximately 94% ownership in Polestar and roll 100% of their equity interests into the pro forma company Transaction will result in approximately $995 million of cash added to Polestar's balance sheet to go towards funding its business plan and future model launches5 Total Sources Uses, $mn Pro Forma Ownership4 Polestar Rollover $20,003 94.1% Polestar rollover Cash to Polestar's Balance Sheet¹ Estimated Gores Guggenheim² Transaction Expenses 995 3.8% GG Shareholders 55 1.2% PIPE Investors 0.9% GG Sponsor Total Uses $21,053 Note: Polestar will continue to seek further funding, both debt and equity funding will be considered in the future. 1. Assumes no Gores Guggenheim stockholder has exercised its redemption rights to receive cash from the trust account. This amount will be reduced by the amount of cash used to satisfy any redemptions. 2. Excludes Polestar transaction expenses. 3. Based on pre-transaction net cash position of $258mn (as of April 2021) and $995mn net cash injection to Polestar's balance sheet to fund its business plan and future model launches, as well as to pay Polestar transaction expenses. Pro forma net cash balance does not reflect the following: (a) any changes to cash balance from pre-transaction amount through transaction close, also including capital contributions, (b) any new debt raises or repayments that may occur before or after transaction close, (c) any related party payables and related party accrued liabilities or the impact from any changes in these amounts. Please see appendix for more details. 4. Assumes a nominal share price of $10.00. Ownership excludes impact of warrants and earn out. 5. Transaction proceeds will also be used to pay Polestar transaction expenses. Additional funding will also be considered in the future to fund Polestar's business plan. 37
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