Raport z przeglądu skróconego śródrocznego skonsolidowanego sprawozdania finansowego: H1 2025

The 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.