Foreign issuers in the US with significant sales made to affiliates or entities with a non-arms length relationship to the corporation or management team.
| ticker | Company Name | Related party revenue | Related party revenue details / commentary | Source | Market Cap |
|---|---|---|---|---|---|
| PSNY | Polestar Automotive Holding UK PLC | $352.3 million in 2025; $276.3 million in 2024; $138.7 million in 2023; $132.9 million in 2022 | 2025 table shows related party revenue by counterparty: Volvo Cars $217.885 million, Ziklo Bank AB $95.864 million, Polestar Times Technology $38.543 million, total $352.292 million, equal to 11.5% of total revenue. Filing also states related party revenue transactions comprise sales of products and related goods and services, sales of software technology and performance engineered kits, sales of carbon credits and sales of prototype engines. | 2026-04-17 20-F, 2025-05-09 20-F | $2.17B |

