How and when DeepSnow reports financial information.

SnowLabs Limited is the consolidating reporting entity. We are not currently a public-interest entity, so statutory audit is required only above the Irish thresholds. We have committed to commission an annual statutory audit beginning with the financial year following our first commercial sales — earlier than required by law.

Reporting framework

Reporting entity: SnowLabs Limited (consolidated)
Accounting standards: Irish GAAP (FRS 102) currently; transition to IFRS evaluated upon group revenue threshold or capital event.
Functional currency: EUR
Financial year-end: 31 December
External auditor: To be appointed prior to first commercial sales year.
Publication channel: Irish Companies Registration Office (CRO); summary disclosed via the Investors portal.

Reporting calendar

Cadence	Output	Audience
Monthly	Management accounts (P&L, cash position, runway, pipeline KPIs).	Board; founder; fractional CFO.
Quarterly	Board pack (financial review + pipeline + risk register + commercial pipeline).	Board; investors via the Investors portal.
Annual	Statutory financial statements (audited from FY following first commercial sales); directors’ report; ESG metrics.	Public via CRO; investors and licensees via the Investors portal.

Why we audit earlier than required

A polymer-IP licensing business sells, at its core, trust in the integrity of a multi-decade royalty stream. Licensees and investors need to see audited numbers earlier than the law requires, because the alternative — taking unaudited management accounts on trust — is a structural mismatch with how long-duration polymer-IP deals work. An early audit cycle is one of the cheapest credibility investments we can make.