Supervisory Board Report on 2021 Financial Audit Results

The Supervisory Board of PCF Group S.A. issued a formal evaluation of the company’s financial performance and management activities for the fiscal year ending December 31, 2021. The primary purpose of the report is to validate the accuracy of the financial statements and provide recommendations to the General Meeting regarding the approval of these results and the distribution of profits. The scope covers both the individual standing of PCF Group S.A. and the consolidated performance of its entire Capital Group.

Key financial data for the 2021 period shows that PCF Group S.A. achieved a standalone net profit of 41.75 million PLN, with total assets valued at 256.88 million PLN and a net cash flow increase of 57.80 million PLN. On a consolidated basis, the Capital Group reported a significantly higher net profit of 61.33 million PLN and total assets of 316.69 million PLN. The Supervisory Board confirmed that these figures were prepared in accordance with International Financial Reporting Standards as adopted by the European Union and accurately reflect the company's financial reality.

Regarding profit allocation, the Board endorsed the Management Board’s proposal to distribute the 41.75 million PLN standalone net profit by issuing a dividend of 0.27 PLN per share, totaling approximately 8.09 million PLN. The remaining 33.67 million PLN is slated for transfer to the company’s supplementary capital. The Board concluded that the management reports provide a transparent view of the Group’s development, achievements, and risk factors, meeting all legal requirements for public securities issuers. The evaluation was based on a review of internal accounting books, management reports, and the findings of an independent auditor's report.