Appendix no. 1 to the Resolution of the Supervisory Board no. 9/RN/2023 of 23 March 2023
Assessment of the Supervisory Board of the company under the business name of:
"TOYA" joint-stock company with its registered office in Wrocław
(hereinafter also referred to as the "Company")
regarding the Director's report on operations of "TOYA" S.A., Director's report on operations
of the Group of "TOYA" S.A., financial statements and consolidated financial statements
in the scope of their compliance with the books, documents and facts
The Supervisory Board of the Company, pursuant to article 382 §3 of the Act of 15 September 2000 –
Code of Commercial Companies and Partnerships (Journal of Laws of 2022, item 1467), §70 section 1
point 14 and §71 section 1 point 12 of the Regulation of the Minister of Finance of 29 March 2018 on
current and periodic information published by issuers of securities and the conditions for regarding as
equivalent the information required by the law of a non-member state (consolidated text, Journal of Laws
of 2018, item 757, as amended, hereinafter referred to as: the "Regulation"), hereby makes an
assessment concerning:
─ Director’s report on operations of "TOYA" S.A. for 2022;
─ Director’s report on operations of the Group of "TOYA" S.A. for 2022
─ Standalone financial statements of "TOYA" S.A. for the financial year ended on 31 December
2022;
─ Consolidated financial statements of the Group of "TOYA" S.A. for the financial year ended on
31 December 2022.
in the scope of their compliance with the books, documents and facts
I. Assessment of the Directors' report on operations of "TOYA" S.A. for 2022
The Supervisory Board, upon reading the Director’s report on operations of "TOYA" S.A. for 2022, under
the opinion of the Company's auditor, KPMG Audyt spółka z ograniczoną odpowiedzialnością sp.k.
(hereinafter referred to as: the Company's auditor) on the audit of these documents, according to which
the Director’s report on operations of the Company, in all material respects
─ was prepared pursuant to applicable provisions of law; and
─ is compliant with the information included in the standalone financial statements.
and under the information obtained by the Supervisory Board in the scope of its powers, including but
not limited to internal control and audit as well as access to documents, financial books and information
provided to the Supervisory Board by the Audit Committee in the scope of performing the tasks by the
Audit Committee under the applicable provisions of law, hereby declares that the aforementioned report
was prepared under the requirements of Art. 49 of the Accounting Act of 29 September 1994 (Journal
of Laws of 2019, item 351, as amended) and §70 of the Regulation and positively assesses the
aforementioned Report as compliant with the books, documents and facts.
II. Assessment of the Director’s report on operations of the Group of "TOYA" S.A. for 2022
The Supervisory Board, upon reading the Director’s report on operations of the Group of "TOYA" S.A.
for 2022 under the opinion of the Company's auditor on the audit of these documents, according to
which the Director’s report on operations of the Group of "TOYA" S.A., in all material respects
TOYA S.A. with its registered office in Wrocław, ul. Sołtysowicka 13-15, postal code 51-168, entered in the Register
of Entrepreneurs of the National Court Register kept by the 6th Economic Division of the District Court for Wrocław
– Fabryczna under KRS [National Court Register] no. 0000066712, fully paid-up share capital: PLN 7 883 084.10;
NIP [Tax Identification Number]: 895-16-86-107; REGON [National Official Business Register]: 932093253.
─ was prepared pursuant to applicable provisions of law; and
─ is compliant with the information included in the standalone financial statements.
and under the information obtained by the Supervisory Board in the scope of its powers, including but
not limited to internal control and audit as well as access to documents, financial books and information
provided to the Supervisory Board by the Audit Committee in the scope of performing the tasks by the
Audit Committee under the applicable provisions of law, hereby declares that the aforementioned report
was prepared under the requirements of Art. 49 of the Accounting Act of 29 September 1994 (Journal
of Laws of 2019, item 351, as amended) and §71 of the Regulation and positively assesses the
aforementioned Report as compliant with the books, documents and facts.
III. Assessment of the Standalone financial statements of "TOYA" S.A. for the financial year
ended on 31 December 2022
The Supervisory Board, upon reading the Standalone financial statements of "TOYA" S.A. for the
financial year ended on 31 December 2022, according to which:
─ balance sheet total amounted to PLN 417 402 thousand (say: four hundred seventeen million
four hundred two thousand Zloty),
─ net profit amounted to PLN 46 069 thousand (say: forty six million sixty nine thousand Zloty),
and upon reading the the opinion of the Company's auditor on the audit of this document, according to
which the Statements:
─ give a fair and clear view of the Company’s financial and economic position as at 31 December
2022, profit/loss and cash flows for the financial year then ended under the International
Financial Reporting Standards approved by the European Union and the adopted accounting
policies;
─ comply, in all material respects, in form and content with the applicable provisions of law and
the Company's Articles of Association;
─ were prepared, in all material respects, pursuant to properly kept books of account under the
provisions of Chapter 2 of the Accounting Act of 29 September 1994 ("the Accounting Act").
and under the information obtained by the Supervisory Board in the scope of its powers, including but
not limited to internal control and audit as well as access to documents, financial books and information
provided to the Supervisory Board by the Audit Committee in the scope of performing the tasks by the
Audit Committee under the applicable provisions of law, hereby declares that the aforementioned
Statements were prepared under the International Financial Reporting Standards, give a fair and clear
view of the Company’s financial and economic position and it positively assesses the aforementioned
Statements as compliant with the books, documents and facts.
IV. Assessment of the Consolidated financial statements of the Group of "TOYA" S.A. for
the financial year ended on 31 December 2022
The Supervisory Board, upon reading the Consolidated financial statements of the Group of "TOYA"
S.A. for the financial year ended 31 December 2022, according to which:
TOYA S.A. with its registered office in Wrocław, ul. Sołtysowicka 13-15, postal code 51-168, entered in the Register
of Entrepreneurs of the National Court Register kept by the 6th Economic Division of the District Court for Wrocław
– Fabryczna under KRS no. 0000066712, fully paid-up share capital: PLN 7 883 084.10; NIP: 895-16-86-107;
REGON: 932093253.
─ balance sheet total amounted to PLN 590 798 thousand (say: five hundred ninety million seven
hundred ninety eight thousand Zloty),
─ net profit amounted to PLN 70 220 thousand (say: seventy million two hundred and twenty
thousand)
and upon reading the opinion of the Company's auditor on the audit of this document, according to which
the consolidated Statements:
─ give a fair and clear view of the consolidated financial and economic position of the Group as at
31 December 2022, consolidated profit/loss and consolidated cash flows for the year then ended
under the International Financial Reporting Standards approved by the European Union and
the adopted accounting policies;
─ comply, in all material respects, in form and content with the provisions of law applicable to the
Group and the Parent Company's Articles of Association;
and under the information obtained by the Supervisory Board in the scope of its powers, including but
not limited to internal control and audit as well as access to documents, financial books and information
provided to the Supervisory Board by the Audit Committee in the scope of performing the tasks by the
Audit Committee under the applicable provisions of law, hereby declares that the aforementioned
Statements were prepared under the International Financial Reporting Standards, give a fair and clear
view of the Group of the Company and it positively assesses the aforementioned Statements as
compliant with the books, documents and facts.
______________
Piotr Mondalski
______________
Jan Szmidt
______________
Dariusz Górka
______________
Grzegorz Maciąg
______________
Wojciech Papierak
______________
Michał Kobus
______________
Beata Szmidt
TOYA S.A. with its registered office in Wrocław, ul. Sołtysowicka 13-15, postal code 51-168, entered in the Register
of Entrepreneurs of the National Court Register kept by the 6th Economic Division of the District Court for Wrocław
– Fabryczna under KRS no. 0000066712, fully paid-up share capital: PLN 7 883 084.10; NIP: 895-16-86-107;
REGON: 932093253.