- 01
Grant Thornton Polska issued an unmodified review conclusion for PCF Group S.A.’s H1 2025 financial statements, confirming compliance with International Accounting Standard 34.
- 02
A cash-generating unit valued at 133.68 million PLN, representing capitalized development costs for a self-published title, faces significant valuation uncertainty due to unpredictable sales projections for its early access release.
- 03
The company holds 52.66 million PLN in deferred tax assets that are subject to realization risk based on revised five-year tax result forecasts.
- 04
Financial uncertainty regarding tax assets is directly linked to the company's inability to execute its corporate strategy in its previous form.
- 05
The findings indicate a transitional period for the studio as it navigates shifts in its business model and the commercial viability of internal development projects.
- 06
The auditor's review covered the period from January 1 to June 30, 2025, and included the statement of financial position, profit or loss, equity changes, and cash flows.