Sprawozdanie Niezależnego Biegłego Rewidenta z Badania Rocznego Skonsolidowanego Sprawozdania Finansowego: 2024

1. 01
   Grant Thornton Polska P.S.A. conducted an audit of the annual consolidated financial statements for PCF Group Spółka Akcyjna for the fiscal year ending December 31, 2024.See it on page 1
2. 02
   The audit was performed in accordance with Polish auditing standards, including the Act on Statutory Auditors, National Auditing Standards (KSB), and EU Regulation 537/2014.See it on page 9
3. 03
   Key audit matters included assets and liabilities from customer contracts/sales revenue, which amounted to PLN 9,580 thousand and PLN 5,808 thousand respectively, with sales revenue for 2024 totaling PLN 190,401 thousand.See it on page 2
4. 04
   Another key audit matter was the impairment of goodwill, which involved assessing financial forecasts of subsidiaries and the methodology of valuation models based on discounted cash flows.See it on page 4
5. 05
   The auditors noted an emphasis of matter regarding the uncertainty of deferred tax assets totaling PLN 52,917 thousand, as disclosed in note 8, due to uncertainties in tax result forecasts for 2025-2029 and the inability to implement the Group's strategy in its current form.See it on page 4
6. 06
   The report also covered the audit of the consolidated financial statements prepared in the European Single Electronic Format (ESEF) for the same period, confirming compliance with ESEF regulations.See it on page 9

PlayWay S.A. Articles of Association (Consolidated Text, 2026)

PlayWay · 2026