Efor Yatırım

Calculation: numerator ÷ denominatorTRY 3,335,520,084÷TRY 13,845,649,710 (total assets)× 100

RatioInterest-bearing loans / total assets

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 142,640,511 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 is therefore an upper bound for the items shown in the financial statements. Note 6: “Alınan depozito ve teminatlar” TRY 2,095: undetermined, kept in the upper bound; “Diğer çeşitli borçlar- 3. taraflara” TRY 93,174,042: undetermined, kept in the upper bound; “Diğer çeşitli borçlar- ilişkili taraflara” TRY 0: undetermined, kept in the upper bound; “Ödenecek vergi ve fonlar” TRY 30,371,648: not counted (proven). Notes that could not be used: Note 9 (Short-term borrowings): the note's amounts could not be matched to this item automatically. Note 9 (Long-term borrowings): the note's amounts could not be matched to this item automatically. The ratio is in the range 0.00% to 24.09%; both bounds give the same result.

KAFİF declaration 9.4% (first half 2026) · Sağlama range 0.0% to 24.1% (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 460,339,979÷TRY 13,845,649,710 (total assets)× 100

RatioInterest-bearing cash and securities / total assets

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 3: “Kasa” TRY 113,652: not counted (proven); “Banka- vadesiz mevduatlar” TRY 51,270,087: not counted (proven); “Banka- vadeli mevduatlar” TRY 460,339,979: counted in the ratio (proven); “Kredi kartı alacakları” TRY 9,511,482: not counted (proven). The lower and upper bounds are the same: 3.32%.

KAFİF declaration 0.1% (first half 2026) · Sağlama proven lower bound 3.3% (first half 2026) · the declaration is below the proven lower bound, a question for the KAFİF Committee · View the form on KAP

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

Calculation: numerator ÷ denominatorTRY 289,214,527÷TRY 8,253,581,100 (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.

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: “Kambiyo gelirleri” TRY 101,635,265: not counted (proven); “Kira gelirleri” TRY 1,946,392: not counted (proven); “Konusu kalmayan karşılıklar” TRY 1,457,086: not counted (proven); “Diğer gelirler” TRY 17,472,184: undetermined, kept in the upper bound. Note 17: “Faiz gelirleri” TRY 260,173,222: counted in the ratio (proven); “Menkul kıymet satış karları” TRY 3,265,440: undetermined, kept in the upper bound; “Kambiyo karları” TRY 13,100,910: not counted (proven). Notes that could not be used: Income from investing activities: no note was found for this item (condensed interim report). The ratio is in the range 3.15% to 3.50%; both bounds give the same result.

KAFİF declaration 3.1% (first half 2026) · Sağlama proven lower bound 3.2% (first half 2026) · the declaration is below the proven lower bound, a question for the KAFİF Committee · View the form on KAP

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