PragmaGO SA
72 Brynowska Street | 40-584 Katowice
+48 32 44 20 200 | biuro@pragmago.pl
Pragmago.pl
Tax ID: 6342427710 | National Court Register (KRS): 0000267847 | National Business
Registry (REGON): 277573126
Katowice-Wschód District Court in Katowice, 8th Commercial Division of the National
Court Register
Share capital: PLN 8,481,652.00, paid up in full
This document is a translation of the original document written in Polish.
In case of any discrepancies, doubts, or interpretation issues, the Polish version shall prevail and be considered binding.
23 April 2026
Statement of the Supervisory Board of PragmaGO S.A.
Assessment of the Management Board’s report on operations and the separate and
consolidated financial statements of PragmaGO S.A. and
the PragmaGO S.A. Group
The Supervisory Board of PragmaGO S.A., comprising:
• Dariusz Prończuk – Chairman of the Supervisory Board
• Grzegorz Grabowicz – Member of the Supervisory Board
• Bartosz Chytła – Member of the Supervisory Board
• Jakub Kuberski – Member of the Supervisory Board
• Piotr Lach – Member of the Supervisory Board
• Agnieszka Kamola – Member of the Supervisory Board
• Michał Kolmasiak – Member of the Supervisory Board
acting pursuant to § 72(1)(16) and § 73(1)(14) of the Regulation of the Minister of Finance of 6 June
2025 on current and periodic information disclosed by issuers of securities and the conditions for
recognising as equivalent information required by the laws of a non-member state (Journal of Laws
2025, item 755), declares that, in accordance with the assessment made by the Supervisory Board:
1. the Management Board’s report on the activities of PragmaGO S.A. and the PragmaGO Group
for 2025 and
2. the Separate and Consolidated Annual Financial Statements for the period from 1 January
2025 to 31 December 2025
are consistent with the books, documents and the statement of facts.
PragmaGO SA
72 Brynowska Street | 40-584 Katowice
+48 32 44 20 200 | biuro@pragmago.pl
Pragmago.pl
Tax ID: 6342427710 | National Court Register (KRS): 0000267847 | National Business
Registry (REGON): 277573126
Katowice-Wschód District Court in Katowice, 8th Commercial Division of the National
Court Register
Share capital: PLN 8,481,652.00, paid up in full
This document is a translation of the original document written in Polish.
In case of any discrepancies, doubts, or interpretation issues, the Polish version shall prevail and be considered binding.
REASONS
Pursuant to Article 382 § 3 of the Commercial Companies Code and § 12(7)(c) of the Company’s
Articles of Association, the specific duties of the Supervisory Board include assessing the
Management Board’s report on the Company’s operations and the financial statements for the
previous financial year, in terms of their compliance with the books and documents, as well as with
the facts. The Management Board of PragmaGO S.A. is responsible for the preparation of the reports
and, as the Management Board of the parent company, is also responsible for the preparation of the
consolidated financial statements of the PragmaGO Group, in accordance with International Financial
Reporting Standards and other applicable legal provisions. Pursuant to Article 4a of the Accounting
Act of 29 September 1994 (Journal of Laws 2023, item 120, as amended) The Supervisory Board,
together with the Management Board, ensures that the aforementioned financial statements comply
with the requirements set out in the Accounting Act, the implementing regulations issued pursuant
thereto, and other applicable legal provisions.
The Supervisory Board of PragmaGO S.A., acting in accordance with the Company’s Articles of
Association and the Rules of Procedure of the Supervisory Board, has appointed
PricewaterhouseCoopers Polska spółka z ograniczoną odpowiedzialnością Audyt sp.k. as the audit
firm to audit the annual financial statements of PragmaGO S.A. and the annual consolidated financial
statements of the PragmaGO Group.
The assessment of the financial statements was based on information and data obtained in the
course of the work of the Supervisory Board and the Audit Committee and provided by the
Management Board and the auditor – Ms Agnieszka Accordi of the audit firm
PricewaterhouseCoopers Polska spółka z ograniczoną odpowiedzialnością Audyt sp.k.
Based on the above, the Supervisory Board analysed in detail:
1) The annual separate financial statements of PragmaGO S.A. prepared as at and for the 12-month
period ended 31 December 2025, prepared in accordance with International Financial Reporting
Standards, comprising:
a) the introduction to the financial statements,
b) the statement of financial position as at 31 December 2025,
c) the statement of profit or loss and other comprehensive income for the financial year
from 1 January 2025 to 31 December 2025,
d) statement of changes in equity for the financial year from 1 January 2025 to
31 December 2025,
e) a cash flow statement for the period from 1 January 2025 to 31 December 2025,
f) notes to the annual financial statements.
2) Draft report of the independent auditor on the audit of the annual financial statements for the
financial year ended 31 December 2025
PragmaGO SA
72 Brynowska Street | 40-584 Katowice
+48 32 44 20 200 | biuro@pragmago.pl
Pragmago.pl
Tax ID: 6342427710 | National Court Register (KRS): 0000267847 | National Business
Registry (REGON): 277573126
Katowice-Wschód District Court in Katowice, 8th Commercial Division of the National
Court Register
Share capital: PLN 8,481,652.00, paid up in full
This document is a translation of the original document written in Polish.
In case of any discrepancies, doubts, or interpretation issues, the Polish version shall prevail and be considered binding.
3) The annual consolidated financial statements of the PragmaGO Group as at and for
the 12-month period ended 31 December 2025, prepared in accordance with International Financial
Reporting Standards, comprising:
a) the introduction to the financial statements,
b) Consolidated statement of financial position as at 31 December 2025,
c) Consolidated statement of profit or loss and other comprehensive income for the
financial year from 1 January 2025 to 31 December 2025,
d) Consolidated statement of changes in equity for the financial year from 1 January 2025
to 31 December 2025,
e) Consolidated cash flow statement for the period from 1 January 2025
to 31 December 2025,
f) notes to the annual consolidated financial statements.
4) Draft report of the independent auditor on the audit of the annual consolidated financial
statements for the year ended 31 December 2025.
5) Management Board report on the activities of PragmaGO S.A. and the PragmaGO Group for the
year 2025;
and on this basis gave a positive opinion on the Management Board’s report on the activities of
PragmaGO S.A. for the year 2025 and the PragmaGO Capital Group, as well as the separate and
consolidated financial statements.
PragmaGO SA
72 Brynowska Street | 40-584 Katowice
+48 32 44 20 200 | biuro@pragmago.pl
Pragmago.pl
Tax ID: 6342427710 | National Court Register (KRS): 0000267847 | National Business
Registry (REGON): 277573126
Katowice-Wschód District Court in Katowice, 8th Commercial Division of the National
Court Register
Share capital: PLN 8,481,652.00, paid up in full
This document is a translation of the original document written in Polish.
In case of any discrepancies, doubts, or interpretation issues, the Polish version shall prevail and be considered binding.
On 23 April 2026
Statement of the Supervisory Board of PragmaGO S.A.
regarding the functioning of the Audit Committee in connection with the publication
the separate and consolidated annual report for 2025
The Supervisory Board of PragmaGO S.A., comprising:
• Dariusz Prończuk – Chairman of the Supervisory Board
• Grzegorz Grabowicz – Member of the Supervisory Board
• Bartosz Chytła – Member of the Supervisory Board
• Jakub Kuberski – Member of the Supervisory Board
• Piotr Lach – Member of the Supervisory Board
• Agnieszka Kamola – Member of the Supervisory Board
• Michał Kolmasiak – Member of the Supervisory Board
acting pursuant to § 72(1)(8) and § 73(1)(8) of the Regulation of the Minister of Finance of 6 June
2025 on current and periodic information disclosed by issuers of securities and the conditions for
recognising as equivalent information required by the laws of a non-member state (Journal of Laws
2025, item 755), hereby declares that at PragmaGO S.A.:
a) the provisions concerning the appointment, composition and functioning of the Audit Committee
operating within the Supervisory Board are complied with, including those relating to its members’
fulfilment of independence criteria and requirements regarding knowledge and skills in the sector in
which the issuer operates, as well as in the field of accounting or the auditing of financial statements;
b) the Audit Committee of the Supervisory Board of PragmaGO S.A. performed the tasks provided for
in the applicable regulations, including Article 130 of the Act on Statutory Auditors, Audit Firms and
Public Oversight of 11 May 2017 (Journal of Laws of 2025, item 1891, as amended).
c) due to the absence of a sustainability reporting obligation, the functions of the Audit Committee
regarding sustainability reporting and the certification of such reporting were not entrusted to a
separate committee, and the Audit Committee did not perform the tasks provided for in the applicable
regulations with regard to sustainability reporting.
23 April 2026
PragmaGO SA
72 Brynowska Street | 40-584 Katowice
+48 32 44 20 200 | biuro@pragmago.pl
Pragmago.pl
Tax ID: 6342427710 | National Court Register (KRS): 0000267847 | National Business
Registry (REGON): 277573126
Katowice-Wschód District Court in Katowice, 8th Commercial Division of the National
Court Register
Share capital: PLN 8,481,652.00, paid up in full
This document is a translation of the original document written in Polish.
In case of any discrepancies, doubts, or interpretation issues, the Polish version shall prevail and be considered binding.
Statement of the Supervisory Board of PragmaGO S.A.
regarding the selection of the audit firm to audit
the financial statements of PragmaGO S.A. and
the consolidated financial statements of the PragmaGO Group for 2025
The Supervisory Board of PragmaGO S.A., comprising:
• Dariusz Prończuk – Chairman of the Supervisory Board
• Grzegorz Grabowicz – Member of the Supervisory Board
• Bartosz Chytła – Member of the Supervisory Board
• Jakub Kuberski – Member of the Supervisory Board
• Piotr Lach – Member of the Supervisory Board
• Agnieszka Kamola – Member of the Supervisory Board
• Michał Kolmasiak – Member of the Supervisory Board
acting pursuant to § 72(1)(6) and § 73(1)(6) of the Regulation of the Minister of Finance of 6 June
2025 on current and periodic information disclosed by issuers of securities and the conditions for
recognising as equivalent information required by the laws of a non-member state (Journal of Laws
2025, item 755), hereby declare that:
a) PricewaterhouseCoopers Polska spółka z ograniczoną odpowiedzialnością Audyt sp.k., with its
registered office in Warsaw – the audit firm authorised to audit the financial statements and
consolidated financial statements of PragmaGO S.A. for 2025 – was selected in accordance with the
law, including the provisions concerning the selection and procedure for selecting an audit firm;
b) the audit firm and the members of the audit team met the conditions for preparing an impartial
and independent audit report on the financial statements of PragmaGO S.A. and the consolidated
financial statements of the PragmaGO Group for 2025 in accordance with applicable regulations,
professional standards and rules of professional ethics;
c) PragmaGO S.A. complies with the applicable regulations regarding the rotation of the audit firm
and the key auditor, as well as the mandatory cooling-off periods;
d) PragmaGO S.A. has a policy regarding the selection of an audit firm and a policy regarding the
provision to PragmaGO S.A. by the audit firm, or an entity affiliated with the audit firm, or a member
of its network, of additional non-audit services, including services conditionally exempt from the
prohibition on provision by an audit firm.
At the same time, the Supervisory Board of PragmaGO S.A., in the aforementioned composition, with
reference to §72(1)(7) and §73(1)(7) of the Regulation of the Minister of Finance of 6 June 2025 on
current and periodic information provided by issuers of securities and the conditions for recognising
PragmaGO SA
72 Brynowska Street | 40-584 Katowice
+48 32 44 20 200 | biuro@pragmago.pl
Pragmago.pl
Tax ID: 6342427710 | National Court Register (KRS): 0000267847 | National Business
Registry (REGON): 277573126
Katowice-Wschód District Court in Katowice, 8th Commercial Division of the National
Court Register
Share capital: PLN 8,481,652.00, paid up in full
This document is a translation of the original document written in Polish.
In case of any discrepancies, doubts, or interpretation issues, the Polish version shall prevail and be considered binding.
as equivalent information required by the laws of a non-member state (Journal of Laws of 2025, item
755) declares that:
− In accordance with the applicable regulations, there is no obligation to report on
environmental, social and governance (ESG) matters in connection with the financial
statements of PragmaGO S.A. and the consolidated financial statements of the PragmaGO
S.A. Group for 2025;
− The PragmaGO S.A. Group prepares its sustainability report on a voluntary basis. This report
has not been audited by a statutory auditor or any other independent entity authorised to
provide assurance services. As the preparation of this report is voluntary, it may not meet all
the requirements set out in the European Sustainability Reporting Standards (ESRS) and has
not been certified by a statutory auditor or any other independent body authorised to provide
certification services. Due to the absence of a mandatory requirement for sustainability
reporting, neither the audit committee nor any other dedicated committee of the Supervisory
Board has performed the duties arising from the provisions of the Act on Statutory Auditors,
Audit Firms and Public Oversight of 11 May 2017 (Journal of Laws of 2025, item 1891, as
amended) and the ESRS (European Sustainability Reporting Standards) regarding the
supervision of the entire sustainability reporting process;
− PragmaGO S.A. has a policy for selecting an audit firm to carry out the assurance of
sustainability reporting and a policy on the provision of permitted services other than the
assurance of sustainability reporting by an audit firm or an entity affiliated with an or a
member of its network.
______________________________________
Dariusz Prończuk – Chairman of the Supervisory Board of PragmaGO S.A.
