ReportPCF Group
Raport z przeglądu skróconego śródrocznego skonsolidowanego sprawozdania finansowego: H1 2025
2 pages~4 min full read
Grant Thornton Polska completed a review of PCF Group’s H1 2025 financial statements, confirming they comply with IAS 34 and contain no material misstatements.
See it on page 1A deferred tax asset valued at PLN 53,543 thousand is currently subject to uncertainty due to potential fluctuations in the group’s five-year tax-profit forecasts.
See it on page 2The valuation of capitalised development costs for a new game remains uncertain, specifically regarding the reliability of cash flow projections and early-access sales assumptions.
See it on page 2The review, conducted by Grant Thornton Polska, was finalised on 30 September 2025 and covered the entire Warsaw-based PCF Group.
See it on page 1The review procedures were limited to inquiries and analytical activities, providing a lower level of assurance than a full financial audit.
See it on page 1The review confirms that the consolidated interim financial statements for PCF Group Spółka Akcyjna, covering the period from 1 January to 30 June 2025, have been prepared in accordance with International Financial Reporting Standard 34 for interim reporting as adopted by European Union regulations. No material misstatements or omissions were identified during the review, which was conducted in accordance with Polish Standard 2410 (the local equivalent of International Standard on Review Engagements). The review involved inquiry procedures directed at financial and accounting personnel, analytical procedures, and other review activities. Because the scope of a review is narrower than that of an audit, no assurance is provided beyond the conclusion that nothing has come to the reviewers’ attention that would lead them to believe the statements are not prepared in all material respects.
Key disclosures highlighted include a valuation test for a cash‑generating unit related to capitalised development costs for a new game, with uncertainties noted regarding the assumptions underpinning projected cash flows and actual sales under an early‑access model. Additionally, a deferred tax asset of PLN 53,543 thousand is subject to uncertainty due to potential changes in the group’s tax‑profit forecasts over a five‑year horizon, reflecting doubts about the feasibility of current strategic plans. No modifications to these disclosures were recommended by the reviewers.
The review covers the entire PCF Group, headquartered in Warsaw, and was completed on 30 September 2025 by Grant Thornton Polska Prosta Spółka Akcyjna, a member of the Grant Thornton International network.
