Assessment of Annual Financial Statements and the Management Board's Annual Report: 2024

The assessment confirms that PCF Group S.A.’s 2024 annual financial statements, both standalone and consolidated, provide a reliable and transparent depiction of the company’s assets, liabilities, equity, income, and cash flows as of 31 December 2024. The statements comply with International Financial Reporting Standards (IFRS) and related European Union regulations, and are based on properly maintained accounting records. The independent auditor’s opinion affirms the statements’ accuracy, consistency with applicable laws and statutes, and adherence to IFRS. The supervisory board’s review of the management report and corporate governance declaration also concludes that these documents accurately reflect the group’s performance, development, and financial position without material misstatement. The board’s evaluation covers all statutory requirements under Polish accounting law, confirming that the reports meet legal and regulatory standards. The assessment was conducted by the supervisory board following a review of the auditor’s reports, management disclosures, and a videoconference with the lead auditor. Signatories from the supervisory board, including the chairperson and five members, formally endorse the findings on 29 April 2025. The document therefore serves as a formal confirmation that PCF Group S.A.’s 2024 financial reporting is complete, compliant, and trustworthy for stakeholders.