Europower Enerji

Calculation: numerator ÷ denominatorTRY 3,486,832,000÷TRY 26,246,130,000 (total assets)× 100

RatioInterest-bearing loans / total assets

Upper bound. 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. Notes that could not be used: Other payables: no note was found for this item (condensed interim report). Note 6 (Short-term borrowings): a subtotal in the note could not be matched to the lines read automatically. Note 6 (Current portion of long-term borrowings): a subtotal in the note could not be matched to the lines read automatically. Note 6 (Long-term borrowings): a subtotal in the note could not be matched to the lines read automatically. There is no usable evidence from the notes, so the proven amount was set to 0 and the lower bound is 0%. The ratio is in the range 0.00% to 13.29%; both bounds give the same result.

KAFİF declaration 11.5% (first half 2026) · Sağlama range 0.0% to 13.3% (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 80,449,000÷TRY 26,246,130,000 (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 4: “Hisse senetleri” TRY 0 thousand: undetermined, kept in the upper bound; “Türk lirası yatırım fonları” TRY 54,114 thousand: undetermined, kept in the upper bound; “Girişim sermayesi fonu (Ar-Ge indirim fonu)” TRY 18,678 thousand: undetermined, kept in the upper bound; “Europower Algeria Sarl” TRY 275 thousand: undetermined, kept in the upper bound; “Europower Energy Doo Üsküp” TRY 36 thousand: undetermined, kept in the upper bound; “Epsun Power Enerji Dep. Tekn. ve Yen. Ener. Yat. A.Ş” TRY 66 thousand: undetermined, kept in the upper bound; “Epsun Enerji Depolama Tekn. ve Yen. Ener. Yat. A.Ş.” TRY 66 thousand: undetermined, kept in the upper bound; “Epsun 1 Enerji Depolama Tekn. ve Yen. Ener.Yat. A.Ş.” TRY 66 thousand: undetermined, kept in the upper bound; and 10 more lines. Note 3: “Kasa” TRY 300 thousand: not counted (proven); “Bankalar / - Vadeli mevduatlar” TRY 5,242 thousand: counted in the ratio (proven); “Bankalar / - Vadesiz mevduatlar” TRY 189,454 thousand: not counted (proven); “Diğer hazır değerler” TRY 1,251 thousand: undetermined, kept in the upper bound. The ratio is in the range 0.02% to 0.31%; both bounds give the same result.

KAFİF declaration 0.3% (first half 2026) · Sağlama range 0.0% to 0.3% (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 26,888,000÷TRY 7,206,492,000 (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 15: “Ticari işlemlerden kaynaklanan kur farkı gelirleri” TRY 51,062 thousand: not counted (proven); “Hurda satış gelirleri” TRY 27,839 thousand: not counted (proven); “Konusu kalmayan şüpheli alacaklar (Not 5)” TRY 8,915 thousand: not counted (proven); “Sigorta gelirleri” TRY 2,076 thousand: not counted (proven); “Vade farkı ve fiyat farkı gelirleri” TRY 0 thousand: not counted (proven); “Diğer gelirler” TRY 6,017 thousand: undetermined, kept in the upper bound. Note 17: “Banka ve kredi kur farkı gelirleri” TRY 19,746 thousand: not counted (proven); “Faiz gelirleri” TRY 6,962 thousand: counted in the ratio (proven). Note 16: “Fon değer değişim kazançları” TRY 13,909 thousand: undetermined, kept in the upper bound. The ratio is in the range 0.10% to 0.37%; both bounds give the same result.

KAFİF declaration 0.3% (first half 2026) · Sağlama range 0.1% to 0.4% (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