STATUTORY AUDITOR'S
REPORT
on the review of the interim condensed
consolidated 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
1
INDEPENDENT STATUTORY AUDITOR'S REPORT
ON THE REVIEW OF THE INTERIM CONDENSED
CONSOLIDATED 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 consolidated financial statements of DataWalk
S.A. (the “Company”), with its registered office in Wrocław at ul. Rzeźnicza 32-33, which comprise the
interim condensed consolidated statement of financial position as at 30 June 2026, the interim
condensed consolidated statement of profit or loss together with the interim condensed consolidated
statement of comprehensive income, the interim condensed consolidated statement of changes in
equity, the interim condensed consolidated statement of cash flows for the period from 1 January to
30 June 2026, and selected explanatory notes (the “interim condensed consolidated financial
statements”).
The Management Board of the Company is responsible for the preparation and presentation of the
interim condensed consolidated 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 consolidated 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 consolidated 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 consolidated financial statements.
2
Conclusion
Based on our review, nothing has come to our attention that causes us to believe that the accompanying
interim condensed consolidated 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.
