Inmark Prime Socimi: 2025-2026 Accounts Certified Without Qualification by BDO
Spanish real estate company Inmark Prime Socimi has released its consolidated financial statements for the fiscal year ended March 31, 2026, accompanied by the audit report prepared by an independent auditor.
The document includes the group's accounts and its subsidiaries as well as the consolidated management report.
An unqualified audit opinion issued by BDO
The BDO Auditores firm, represented by signing partner Francisco J. Giménez Soler, issued an opinion that the consolidated accounts give a true and fair view of the group's assets, financial position and results as of March 31, 2026, in accordance with the financial reporting regulatory framework applicable in Spain.
The report specifies that the audit was conducted in accordance with the standards governing audit activities in force in Spain, and that the auditor considered having sufficient and appropriate evidence to support its opinion. It also indicates that the information contained in the consolidated management report is consistent with that of the consolidated accounts.
The valuation of investment properties, a key audit matter
The auditor designated the evaluation of investment properties as a key audit matter. The book value of these assets, acquired by the group, is based on valuations performed by an independent expert incorporating elements of judgment at varying degrees of subjectivity.
To address this matter, BDO states that it analyzed the policies and procedures followed by management for real estate valuation at the end of the fiscal year, obtained the valuation report from the independent expert, examined the relevance of the methodologies and assumptions retained, and assessed the competence and independence of this expert.
