Bayrak Taban Sanayi

Calculation: numerator ÷ denominatorTRY 400,731,447÷TRY 715,064,947 (total assets)× 100

RatioInterest-bearing loans / total assets

The measurement is a range. The lower bound counts only the amounts that the statements and notes prove; the upper bound also counts, as a precaution, every item that could not be proven. The threshold falls inside this range, so the outcome depends on the company's KAFİF declaration.

Upper bound. TRY 236,782 that is proven not to count was deducted from the debt numerator (source: Note 6). Of the lease liabilities shown on the balance sheet, TRY 39,545,445 are debts that do not count under TKBB Guideline 6.2, so they were deducted from the debt numerator (source: balance sheet, page 5). As a precaution, financial liabilities other than leases shown on separate lines outside the main debt total were added once, after they were confirmed against their section total. This is an assumption: it is not proven that these items carry interest. Because extra items are included, the ratio is an upper bound for the items shown in the financial statements. Note 6: “Ortaklara borçlar (Not :12)” TRY 165,022,324: undetermined, kept in the upper bound; “İlişkili taraflara borçlar (Not: 12)” TRY 15,639,690: undetermined, kept in the upper bound; “Ödenecek vergi ve fonlar” TRY 236,782: not counted (proven); “Vadesi geçmiş vergi yapılandırma borçları” TRY 0: undetermined, kept in the upper bound; “Diğer borçlar” TRY 12,721: undetermined, kept in the upper bound. Note 4: “Banka kredileri” TRY 32,188,415: undetermined, kept in the upper bound. Notes that could not be used: Note 4 (Short-term borrowings): the note's amounts could not be matched to this item automatically. Note 4 (Long-term borrowings): the note's amounts could not be matched to this item automatically. The ratio is in the range 0.00% to 56.04%; the outcome depends on the company's declaration.

KAFİF declaration 30.6% (first half 2026) · Sağlama range 0.0% to 56.0% (first half 2026) · the declaration is inside the range · View the form on KAP

Source: company financial report, first half 2026 statements · Jun 30, 2026

Calculation: numerator ÷ denominatorTRY 11,110,696÷TRY 166,863,897 (total income)× 100

RatioExcluded income / total income

On the KAP form this item is titled “Katılım Finans İlkelerine Uygun Olmayan Gelir”, which means income not in line with participation finance principles.

The measurement is a range. The lower bound counts only the amounts that the statements and notes prove; the upper bound also counts, as a precaution, every item that could not be proven. The threshold falls inside this range, so the outcome depends on the company's KAFİF declaration.

Measured on the items we can calculate. Income items that may count as excluded (line 4C of the KAFİF form) were taken in full from the public statements. Income that the notes prove does not count (line 4D of the KAFİF form) was deducted. Items that could not be separated stayed in the numerator, as a precaution. For these income lines (line 4C), the ratio is an upper bound. Excluded income from business activities (line 4B of the KAFİF form) does not appear in the financial statements; it is only in the company's KAFİF declaration on KAP. This measurement sets it to 0. If there is a declaration, the record shows it separately, with a link. Note 16: “Vadeli alımlardan kaynaklanan finansman geliri” TRY 6,579,931: undetermined, kept in the upper bound; “Kur farkı geliri” TRY 214,330: not counted (proven); “Vade farkı gelirleri” TRY 22,544: not counted (proven); “Teşvik gelirleri” TRY 2,162,087: not counted (proven); “Diğer gelirler” TRY 1,081,841: undetermined, kept in the upper bound. Note 18: “Kur farkı gelirleri” TRY 573,367: not counted (proven). Note 17: “Finansal varlık değerleme artışı” TRY 3,448,924: undetermined, kept in the upper bound. The ratio is in the range 0.00% to 6.66%; the outcome depends on the company's declaration.

KAFİF declaration 0.2% (first half 2026) · Sağlama range 0.0% to 6.7% (first half 2026) · the declaration is inside the range · View the form on KAP

Source: company financial report, first half 2026 statements · Jun 30, 2026