STATUTORY AUDITOR'S
REPORT
on the review of the interim condensed
financial statements for the period
from 1 January 2026 to 30 June 2026
DataWalk Spółka Akcyjna
in Wrocław
Moore Polska Audyt sp. z o.o., 00-844 Warsaw, ul. Grzybowska 87,
President of the Management Board: Lidia Skudławska; Members of the Management
Board: Piotr Witek, Michał Ossowski, Krzysztof Oczko; Tax ID (NIP): 7011052300;
REGON: 520003823; Share capital: PLN 200,000; Established in 2021;
KRS 0000922603; District Court for the Capital City of Warsaw in Warsaw, 13th
Commercial Division of the National Court Register
Entry number on the list of audit firms: 4326
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INDEPENDENT STATUTORY AUDITOR'S REPORT
ON THE REVIEW OF THE INTERIM CONDENSED
FINANCIAL STATEMENTS FOR THE PERIOD
FROM 1 JANUARY 2026 TO 30 JUNE 2026
for the Shareholders and for the Supervisory Board
DataWalk Spółka Akcyjna
with its registered office in Wrocław
Introduction
We have reviewed the accompanying interim condensed financial statements of DataWalk S.A. (the
“Company”), with its registered office in Wrocław at ul. Rzeźnicza 32-33, which comprise the interim
condensed statement of financial position as at 30 June 2026, the interim condensed statement of profit
or loss together with the interim condensed statement of comprehensive income, the interim condensed
statement of changes in equity, the interim condensed statement of cash flows for the period from
1 January to 30 June 2026, and selected explanatory notes (the “interim condensed financial
statements”).
The Management Board of the Company is responsible for the preparation and presentation of the
interim condensed financial statements in accordance with the requirements of International Accounting
Standard 34 “Interim Financial Reporting”, as adopted by the European Union.
Our responsibility is to express a conclusion on the interim condensed financial statements based on
our review.
Scope of the Review
We conducted our review in accordance with National Standard on Review Engagements 2410 in the
wording of International Standard on Review Engagements 2410, “Review of Interim Financial
Information Performed by the Independent Auditor of the Entity”, adopted by resolution of the National
Council of Statutory Auditors.
A review of interim condensed financial statements consists of making inquiries, primarily of persons
responsible for financial and accounting matters, and applying analytical and other review procedures.
A review is substantially less in scope than an audit conducted in accordance with the National
Standards on Auditing in the wording of the International Standards on Auditing adopted by resolution
of the National Council of Statutory Auditors and, consequently, does not enable us to obtain assurance
that we would become aware of all significant matters that might be identified in an audit. Accordingly,
we do not express an audit opinion on these interim condensed financial statements.
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Conclusion
Based on our review, nothing has come to our attention that causes us to believe that the accompanying
interim condensed financial statements have not been prepared, in all material respects, in accordance
with the requirements of International Accounting Standard 34 “Interim Financial Reporting”, as adopted
by the European Union.
Beata Wójciak-Dziechciarz
Key Statutory Auditor
Registration number 10948
Acting on behalf of:
Moore Polska Audyt sp. z o.o.
00-844 Warsaw, ul. Grzybowska 87,
entered on the list of audit firms under number 4326
Poznań, 27 August 2026
THIS IS TRANSLATION ONLY. The Polish language version of the report is the only valid and legally
binding version. This translation into English is provided to facilitate understanding of the report.
