16-2026 5th Planet Games A/S – Annual report for 2025 will contain a qualified auditor's opinion

08 Apr 2026 15:45 CEST

COPENHAGEN, April 8, 2026, 5th Planet Games A/S (OAX: 5PG).

5th Planet Games A/S announces that its auditor, KPMG, has informed the company
that it will issue a qualified audit opinion in the company's annual report for
the financial year 1 January – 31 December 2025, which is expected to be
published today, 8 April 2026.

The qualification relates to the valuation of the company's co-publishing games,
which have been reclassified from intangible assets measured at cost to a
financial asset measured at fair value.

Management has corrected this by restating the comparative figures as at 31
December 2024 to DKK 42,127k, with a corresponding adjustment to opening equity
of DKK 8,340k, in accordance with IFRS.

As at 31 December 2025, the co-publishing games are recognized as a financial
asset in the balance sheet at DKK 54,864k. Management has determined the fair
value of these co-publishing games based on assumptions regarding the future
performance of games that are not yet released to the market and the valuation
is as such subject to significant estimation uncertainty.

KPMG’s qualified opinion is based on the fact that management has not been able
to provide sufficient documentation to support the assumptions used in the fair
value assessment. Consequently, KPMG has not been able to obtain sufficient and
appropriate audit evidence regarding the valuation of the co-publishing games.
As a result, KPMG has been unable to determine whether adjustments to profit for
the year, financial assets, or opening balances are necessary.

Management has worked diligently and collaboratively with KPMG on this matter,
and the challenges in meeting the IFRS requirements are largely because these
are new games without direct comparables or established financial benchmarks

The full annual report, including the complete audit opinion, will be published
today, 8 April 2026.

For further information, please contact:
Pernille Miller, Finance Manager at ir@5thplanetgames.com

ABOUT 5TH PLANET GAMES
5th Planet Games is a video games financing and publishing company located in
Copenhagen, active in games across all global platforms and devices. It has a
long and successful history of working with established brands and strong IP.
Now, in partnership with Skybound Entertainment, the company has extended access
to compelling, global IP such as The Walking Dead, Invincible, and more.

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670158_16-2026 5th Planet Games - Qualified Auditors Opinion.pdf