• Plásticos Compuestos announced Ernst & Young’s qualified limited review of interim financial statements for the six months ended June 30, 2026.
• Deferred tax assets were overstated by EUR 1.11 million because recurring annual losses prevented recognition beyond deferred tax liabilities.
• Reserves were overstated by EUR 1.23 million; net income was understated by EUR 113,000.
• Except for this issue, the auditor found nothing indicating the statements failed to present fairly the financial position, results or cash flows.
• An emphasis-of-matter paragraph highlighted going-concern risks and mitigating factors without modifying the conclusion.

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