Raport z przeglądu skróconego śródrocznego skonsolidowanego sprawozdania finansowego PCF Group

The financial review conducted by Grant Thornton Polska provides an independent assessment of the interim condensed consolidated financial statements for PCF Group S.A., a prominent international game development holding company. The analysis covers the first half of the 2023 fiscal year, specifically the period from January 1 to June 30, 2023. The scope of the review encompasses the consolidated statement of financial position, the statement of profit or loss and other comprehensive income, the statement of changes in equity, and the statement of cash flows, alongside selected explanatory notes.

The methodology employed follows National Standard on Review Engagements 2410, which aligns with International Standard on Review Engagements 2410. This process primarily involves inquiries with personnel responsible for financial and accounting matters, as well as the application of analytical and other review procedures. Because a review is significantly narrower in scope than a full audit conducted in accordance with National Auditing Standards, the auditors do not express a formal audit opinion. Instead, the process is designed to provide moderate assurance regarding the reliability of the financial data presented by the management board.

The primary conclusion of the review is a clean, unqualified conclusion. The auditors state that nothing came to their attention to suggest that the financial statements were not prepared, in all material respects, in accordance with International Accounting Standard 34 regarding interim financial reporting as adopted by the European Union. This confirmation validates the integrity of the financial reporting for the Warsaw-based group during the specified six-month window, ensuring that the consolidated financial position and performance of the parent company and its subsidiaries are presented fairly under the applicable regulatory framework.