Current report 25/2026
26/08/2026 • 20:09
Subject:
Notice Regarding a Significant Update to the Method of Recognizing the Tax Effects of the Sale of Vercom S.A. Shares in the Consolidated Financial Statements for the First Half of the 2026 Fiscal Year
Legal basis:
Article 17(1) of the MAR Regulation—Confidential Information
Content:
The Management Board of cyber_Folks S.A., with its registered office in Poznań (the “Company,” the “Issuer”), with reference to Current Report No. 17/2026 dated June 2, 2026, regarding the completion of the sale of Vercom S.A. shares conducted through an accelerated book-building process [“Transaction”], hereby announces that today, August 26, 2026, the Company received from the independent auditor, in connection with the ongoing review of the Issuer’s financial statements for the first half of 2026, information regarding a material update to the Issuer’s method of recognizing the tax effects of the Transaction in the consolidated financial statements of the Issuer’s group for the first half of the 2026 fiscal year, i.e., for the period from January 1, 2026, to June 30, 2026.
Previous assumptions provided for the recognition of the entire tax effect directly in the Issuer’s group’s consolidated equity. In accordance with the auditor’s final opinion, based on the interpretation of IAS 12 and IFRS 10, the total corporate income tax (CIT) liability calculated on the taxable profit from the Transaction, amounting to PLN 96,708 thousand, must be allocated and recognized in the Issuer’s Group’s consolidated financial statements as follows:
- The amount of PLN 73,600 thousand (representing tax on consolidated profit, i.e., the difference between the sale price less costs of sale and the Issuer’s group’s share in the net assets of Vercom S.A. and its subsidiaries being sold) will be recognized directly in consolidated equity, reducing the gain on the equity transaction.
- The amount of PLN 23,108,000 (representing the difference between the total tax liability on the Transaction and the tax allocated to consolidated net income) will be recognized as an income tax expense in the consolidated statement of income for the first half of the 2026 fiscal year. This amount reflects the reversal of external temporary differences historically accrued from Vercom S.A.’s retained earnings.
The Company notes that the above change is one-time in nature, is directly related to the sale of Vercom S.A. shares, and concerns solely the method of recognizing the tax effects of the Transaction in the Issuer’s group consolidated financial statements. The change has no impact on the total amount of the income tax expense related to the Transaction.