Key insights
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The deal
PCF Group issued 6,670,000 series H ordinary bearer shares.
The company finalized the accounting for costs associated with this issuance. The disclosure provides transparency on financial expenditures incurred during the subscription process.
Total spend
Total issuance costs amounted to 265,800.00 PLN.
These expenses were exclusively related to the preparation and execution of the offer. The company did not utilize sub-underwriters, nor was a prospectus required.
Total cost. The total cost of the series H share issuance amounted to 265,800.00 PLN.
Cost breakdown
Legal services accounted for the largest portion of expenses.
Legal services cost 135,390.00 PLN, followed by 115,410.00 PLN for transactional advisory services. Registration and admission fees totaled 15,000.00 PLN.
Accounting treatment
Issuance costs reduced the reserve capital from the issue price surplus.
The company accounted for these issuance costs by reducing the reserve capital derived from the surplus of the issue price over the nominal value of the shares.
Process scope
No prospectus, sub-underwriters, or promotional costs were incurred.
The issuance process did not require a prospectus or the use of sub-underwriters. No promotional or additional sub-underwriting costs were incurred during the transaction.
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Summary
PCF Group S.A. has finalized the accounting for costs associated with the issuance of 6,670,000 series H ordinary bearer shares. The primary objective of this disclosure is to provide transparency regarding the financial expenditures incurred during the subscription process, ensuring compliance with regulatory requirements for public companies listed on the Warsaw Stock Exchange.
The total cost of the series H share issuance amounted to 265,800.00 PLN. These expenses were exclusively related to the preparation and execution of the offer, as the company did not utilize sub-underwriters, nor was a prospectus required for this specific offering. The breakdown of these costs includes 135,390.00 PLN for legal services, 115,410.00 PLN for transactional advisory services, and 15,000.00 PLN for registration and admission fees with the Central Securities Depository of Poland and the Warsaw Stock Exchange.
The average cost per unit for the subscription of series H shares is approximately 0.04 PLN. In terms of financial reporting, the company has accounted for these issuance costs by reducing the reserve capital derived from the surplus of the issue price over the nominal value of the shares. This summary reflects the final financial impact of the capital increase as of October 2025, confirming that no promotional or additional sub-underwriting costs were incurred during the transaction.
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