Revisorns yttrande enliqt 13 kap. 31 § m.h.t. 13 kap. 6 § aktiebolaqslaqen (2005:551) over styrelsens redoqorelse for vasentliqa handelser for perioden 2025-03-18 - 2025-07-11
Auditor's statement pursuant to Chapter 13, Section 31 with reference to Chapter 13, Section 6 of the Swedish Companies Act (200a:IfiE1) concerning the board of d/rectors' report regarding events of material significance for the period 2025-03-18 - 2025-07-11
Till styrelsen for BE Group AB (publ), org.nr 556578-4724
To the board of directors of BE Group AB (publ), reg. no 556578-4724
Vi har granskat styrelsens redoqorelse daterad den 11 juli 2025.
We have reviewed the board of directors' report dated Ju/y 11, 2025.
Styrelsens ansvar for redoqorelsen / The board of directors' responsibility for the report
Det ar styrelsen som har ansvaret for att ta fram redogorelsen enligt aktiebolagslagen och for att det finns en sadan intern kontroll som styrelsen bedomer nodvandig for att kunna ta fram redogorelsen utan vasentliga felaktigheter, vare sig dessa beror pa oegentligheter eller misstag.
The board of directors is responsible for the preparation and fair presentation of the report in accordance with the Swedish Companies Act, and for such internal control as the board of directors determine is necessary to enable the preparation of the report that is free from material misstatement, whether due to fraud or mistake.
Revisorns ansvar / The avd/tors responsibility
Var uppgift ar att uttala oss om styrelsens redogorelse pa grundval av var granskning. Vi har utfort granskningen enligt FARs rekommendation RevR 9 Revisorns vriga yttranden enligt aktiebolagslagen och aktieboIagsf'orordningen. Denna rekommendation kraver att vi planerar och utfor granskningen for att uppna begransad sakerhet att styrelsens redogorelse inte innehaller vasentliga felaktigheter. Revisionsforetaget tillampar ISOM 1 (International Standard on Ouality Management), som kraver att foretaget utformar, implementerar och hanterar ett system for kvalitetsstyrning inklusive riktlinjer eller rutiner avseende efterlevnad av yrkesetiska krav, standarder for yrkesutovningen och tillampliga krav i lagar och andra forfattningar.
Our responsibility is to express a statement on the report based on our review. be have conducted our review in accordance with Recommendation RevR 9 issued b/ rar (the Swedish professional institute for accountants and auditors) regarding the auditor's statements in accordance with the Swedish Companies Act and the Swedish Companies Ordinance. This recommendation requires that we comply with ethical requirements and plan and perform the review to obtain limited assurance about whether the report is free from material misstatement.
The firm applies ISOM 1 (International Standard on Ouality Management), which requires the firm to design, implement and operate a system of quality management including policies or procedures regarding compliance with ethical requirements, professional standards and applicable legal and regulatory requirements.
Vi ar oberoende i forhallande till BE Group AB (publ) enligt god revisorssed i Sverige och har i ovrigt fullgjort vart yrkesetiska ansvar enligt dessa krav.
We are independent in relation to BE Group AB (publ) according to generally accepted auditing standards in Sweden and have fulfilled the ethical responsibility according to these requirements.
Granskningen innefattar att genom olika atgarder inhamta bevis om finansiell och annan information i styrelsens redogorelse. Revisorn valjer vilka atgarder som ska utforas, bland annat genom att bedonna riskerna for vasentliga felaktigheter i redogorelsen, vare sig dessa beror pa oegentligheter eller misstag. Vid denna riskbedomning beaktar revisorn de delar av den interna kontrollen som ar relevanta for hur styrelsen upprattar redogorelsen i syfte att utforma granskningsatgarder som ar andamalsenliga med hansyn till omstandigheterna, men inte i syfte att gora ett uttalande om effektiviteten i den interna kontrollen.
Granskningen har begransats till oversiktlig analys av redogorelsen och underlag till denna samt forfragningar
hos bolagets personal. Vart bestyrkande grundar sig darmed pa en begransad sakerhet jamfort med en revision. Vi anser att de bevis vi har inhamtat ar tillrackliga och andamalsenliga som grund for vart uttalande.
The review involves performing procedures to obtain evidence about the amounts and disclosures in the report. The procedures selected depend on the auditor's judgement, including the assessment of the risks of material misstatement of the annual accounts, whether due to fraud or mistake. In making those risk assessments, the auditor considers internal control relevant to the company's preparation and fair presentation of the report in order to design review procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the company's internal control. The review has been limited to a general review of the board of directors' report including supporting information to the report and discussions with management. Therefore, our statement is based on limited assurance compared to an audit. I4/ebelieve that the evidence we have obtained is sufficient and appropriate to provide a basis for our statement.
Uttalande / Statement
Grundat pa var granskning har det inte kommit fram nâgra omstandigheter som ger oss anledning att anse att styrelsens redogorelse inte avspeglar vasentliga handelser for bolaget pa ett rattvisande satt under perioden 2025-03-18 - 2025-0T-11.
Based on our review no circumstances have been revealed that gives us any reason to believe that the board of directors' report for the period 2025-03-18 - 2025-07-11 is not true and fair.
Ovriga upplysningar/ Other information
Detta yttrande har endast till syfte att fullgora det krav som uppstalls i 13 kap. 31 § m.h.t. 13 kap. 6 § aktiebolagslagen och far inte anvandas for nagot annat andamal.
This statement is provided only for the purpose of fulfilling the requirements set forth in Chapter 13, Section 31 with reference to Chapter 13, Section 6 of the Swedish Companies Act and may not be used for any other purpose.
Malmo per dagen for elektronisk signatur
Maim"o as per the day of electronic signature
Ernst & Young AB
Peter Gunnarsson Auktoriserad revisor Authorized Public Accountant