Denge Yatırım Holding

Calculation: numerator ÷ denominatorTRY 2,018,784,378÷TRY 3,835,717,455 (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. Debt items that may count as interest-bearing (line 6I of the KAFİF form) were taken in full from the public statements. Debts proven not to count (line 6J of the KAFİF form) were deducted as far as the notes prove them; items that could not be separated stayed in the numerator, as a precaution. Of the lease liabilities shown on the balance sheet, TRY 2,070,094 are debts that do not count under TKBB Guideline 6.2, so they were deducted from the debt numerator (source: balance sheet, page 5). The ratio in the company's KAFİF declaration for the same period (61.21%) is above this measurement. Note 9: “Alınan Depozito Ve Teminatlar” TRY 656,980: undetermined, kept in the upper bound; “İlişkili Taraflara Borçlar (Dipnot 27)” TRY 50,173,000: undetermined, kept in the upper bound; “Ödenecek Vergi Ve Fonlar” TRY 77,607,432: not counted (proven); “Ödenecek Diğer Yükümlülükler” TRY 121,959: undetermined, kept in the upper bound; “Diğer Çeşitli Borçlar” TRY 526,165,428: undetermined, kept in the upper bound; “Diğer Çeşitli Borçlar” TRY 1,250,000,000: undetermined, kept in the upper bound. Notes that could not be used: Note 7 (Short-term borrowings): no table was found in the note. Note 7 (Current portion of long-term borrowings): no table was found in the note. Note 7 (Long-term borrowings): no table was found in the note. The ratio is in the range 0.00% to 52.63%; the outcome depends on the company's declaration.

KAFİF declaration 61.2% (first half 2026) · Sağlama measurement 52.6% (first half 2026) · the declaration is above this measurement · View the form on KAP

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

Calculation: numerator ÷ denominatorTRY 1,752,350,696÷TRY 3,835,717,455 (total assets)× 100

RatioInterest-bearing cash and securities / 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. Asset items that may count as interest-bearing (line 5F of the KAFİF form) were taken in full from the public statements. Assets proven not to count (line 5G of the KAFİF form) were deducted as far as the notes prove them; items that could not be separated stayed in the numerator, as a precaution. The ratio is therefore an upper bound for the items shown in the financial statements. Note 6: “Metrobil AZ MMC” TRY 321,247: undetermined, kept in the upper bound; “Seven Sea Shipping INC” TRY 6,153: undetermined, kept in the upper bound; “Brightone Capital Limited (*)” TRY 6,555: undetermined, kept in the upper bound; “SB Çelik Madencilik San.Ve Tic.A.Ş. (**)” TRY 1,750,000,000: undetermined, kept in the upper bound. Note 5: “Kasa” TRY 33,541: not counted (proven); “Bankadaki Nakit / - Vadesiz Mevduatlar” TRY 9,199,705: not counted (proven); “Bankadaki Nakit / - Vadeli Mevduatlar” TRY 2,016,741: counted in the ratio (proven). The ratio is in the range 0.05% to 45.69%; the outcome depends on the company's declaration.

KAFİF declaration 45.4% (first half 2026) · Sağlama range 0.1% to 45.7% (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

Calculation: numerator ÷ denominatorTRY 15,245,759÷TRY 275,735,552 (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 23: “Şüpheli ticari ve diğer alacak karşılık iptalleri” TRY 4,884,343: not counted (proven); “Kıdem tazminatı ve izin karşılık iptalleri” TRY 849,761: not counted (proven); “Ertelenmiş finansman geliri” TRY 10,579,281: undetermined, kept in the upper bound; “Cari hesap kur farkı gelirleri” TRY 294,708: not counted (proven); “Dava karşılık iptalleri” TRY 0: not counted (proven); “Kira Geliri” TRY 1,846,202: not counted (proven); “Hizmet Geliri” TRY 2,452,727: not counted (proven); “Diğer Gelirler” TRY 2,946,395: undetermined, kept in the upper bound. Note 24: “Mevduat faiz gelirleri” TRY 1,720,083: counted in the ratio (proven); “Yatırım Amaçlı Gayrimenkul Satış Karı” TRY 0: not counted (proven); “Sabit kıymet satış karı” TRY 3,024,596: not counted (proven). The ratio is in the range 0.62% to 5.53%; the outcome depends on the company's declaration.

KAFİF declaration 6.2% (first half 2026) · Sağlama measurement 5.5% (first half 2026) · the declaration is above this measurement · View the form on KAP

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