Datawalk S.A. — Audit Report / Information 2022

Sep 14, 2022

INDEPENDENT AUDITOR'S REPORT ON REVIEW

To the Shareholders and the Supervisory Board of DataWalk S.A.

Introduction

We have reviewed the accompanying interim condensed consolidated financial statements of DataWalk S.A. (hereinafter: the 'Group') for which DataWalk S.A. with its registered office in Wrocław, ul. Rzeźnicza 32-33 is the Parent (hereinafter: the "Parent"), which comprise the interim condensed consolidated statement of financial position as at 30 June 2022, the interim condensed consolidated statement of profit or loss and other comprehensive income, interim condensed consolidated statement of changes in equity and interim condensed consolidated statement of cash flows for the period from 1 January 2022 to 30 June 2022 and selected explanatory notes (the "interim condensed consolidated financial statements").

The responsibility of the Parent's Management

The Management Board of the Parent is responsible for the preparation of these interim condensed consolidated financial statements in accordance with International Accounting Standard 34 "Interim Financial Reporting" announced in the form of announced in the form of Commission Regulations.

The Auditor's responsibilities

We are responsible to express the conclusion on these interim condensed consolidated financial statements based on our review.

Scope of Review

We conducted our review in accordance with the National Standard on Review Engagements 2410 in the wording of the International Standard on Review Engagements 2410 "Review of Interim Financial Information Performed by the Independent Auditor of the Entity" adopted by Resolution No. 3436/52e/2019 by National Council of Statutory Auditors of 8 April 2019, as amended.

A review of interim condensed consolidated financial information 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 National Standards on Auditing in line with the wording of International Standards on Auditing by Resolution No. 3436/52e/2019 by National Council of Statutory Auditors of 8 April 2019, as amended. Consequently the review 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.

Conclusion

Based on our review, nothing has come to our attention that causes us to believe that the accompanying interim condensed consolidated financial statement are not prepared, in all material respects, in accordance with International Accounting Standard 34 "Interim Financial Reporting", announced in the form of Commission Regulations.

……………………………………………………… Paweł Mróz Key Certified Auditor (PL) Licence No. 12600

on behalf of UHY ECA Audyt Spółka z ograniczoną odpowiedzialnością Sp. k. No. 3115

Wrocław, 14.09.2022

This document is a foreign language version of the original Independent Auditor's Report issued in Polish version and only the original version is binding. This document has been prepared for information purposes and could be used only for company's internal purposes. In case of any discrepancies between the Polish and English version, the Polish version shall prevail.