Assessment of the Annual Financial Statements: PCF Group S.A. 2025

Key insights

5 takeaways

01
The Supervisory Board of PCF Group S.A. has formally approved the company’s standalone and consolidated financial statements for the fiscal year ending December 31, 2025.See it on page 1
02
Financial documentation for 2025 was verified as compliant with International Financial Reporting Standards (IFRS) as adopted by the European Union.See it on page 1
03
The audit process, finalized in April 2026, confirmed that all financial disclosures and management reports are consistent with the company’s internal accounting records.See it on page 1
04
The Supervisory Board’s review included direct consultations with the independent auditor and verification by the Audit Committee to ensure no material misstatements.See it on page 1
05
The company’s 2025 statement on corporate governance practices was found to be complete and in full compliance with all mandatory statutory requirements for Polish publicly traded entities.See it on page 1

Summary

The Supervisory Board of PCF Group S.A. has completed its formal assessment of the company’s financial performance and corporate governance for the 2025 fiscal year. The primary objective of this review is to validate the accuracy, legal compliance, and transparency of the annual standalone and consolidated financial statements, as well as the management board’s activity report. This oversight process ensures that the company’s financial disclosures align with international accounting standards and statutory requirements for publicly traded entities in Poland.

The assessment confirms that the financial statements for the period ending December 31, 2025, provide a reliable and clear representation of the company’s and the capital group’s financial position, cash flows, and overall results. These documents were prepared in accordance with International Financial Reporting Standards as adopted by the European Union and are consistent with the company’s internal accounting records and statutory provisions. The review process included a thorough examination of the audit findings, direct consultations with the independent auditor, and verification by the Audit Committee.

The findings indicate that the management board’s report on activities accurately reflects the company’s development, achievements, and financial status without material misstatements. Furthermore, the company’s statement on corporate governance practices for 2025 was found to be complete and compliant with all mandatory requirements. Consequently, the Supervisory Board has issued a positive evaluation of the financial and management reporting, confirming that all documentation is consistent with the underlying books and factual state of the business. This oversight concludes the formal verification process for the 2025 reporting cycle, as finalized in April 2026.