Hat-San Gemi

Calculation: numerator ÷ denominatorTRY 818,584,995÷TRY 9,022,029,784 (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. The ratio is therefore an upper bound for the items shown in the financial statements. Note 8: “İlişkili taraflara borçlar” TRY 1,265,120: undetermined, kept in the upper bound. Note 6: “Diğer finansal borçlar” TRY 390,553: undetermined, kept in the upper bound. Note 6: “Uzun vadeli banka kredilerinin kısa vadeye düşen kısmı” TRY 410,028,533: undetermined, kept in the upper bound; “Kısa vadeli finansal kiralama borçları” TRY 9,467,468: not counted (proven); “İlişkili Taraflardan Kiralama İşlemlerinden Borçlar” TRY 7,080,085: not counted (proven). Note 6: “Uzun vadeli banka kredileri” TRY 406,900,789: undetermined, kept in the upper bound; “İlişkili Taraflardan Kiralama İşlemlerinden Borçlar” TRY 35,587,948: not counted (proven); “Uzun vadeli finansal kiralama borçları, net” TRY 0: not counted (proven). The ratio is in the range 0.00% to 9.07%; both bounds give the same result.

KAFİF declaration 0.5% (first half 2026) · Sağlama range 0.0% to 9.1% (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 255,552,356÷TRY 9,022,029,784 (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 5: “Yatırım fonları” TRY 43,200,474: undetermined, kept in the upper bound; “Yalova Altınova Tersane Girişimcileri A.Ş. (“Yalova Altınova”)” TRY 166,287,766: undetermined, kept in the upper bound; “Yalova Pilotaj A.Ş. (“Yalova Pilotaj”)” TRY 2,988,915: undetermined, kept in the upper bound. Note 4: “Kasa” TRY 3,707,511: not counted (proven); “Banka - vadesiz mevduat” TRY 530,648,822: not counted (proven); “Vadesi üç aydan kısa vadeli mevduatlar” TRY 43,075,201: counted in the ratio (proven). The ratio is in the range 0.48% to 2.83%; both bounds give the same result.

KAFİF declaration 0.7% (first half 2026) · Sağlama range 0.5% to 2.8% (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 52,852,350÷TRY 1,489,666,576 (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 23: “Konusu kalmayan karşılıklar” TRY 199,826: not counted (proven); “Ticari alacak ve borç hesaplarına ait kur farkı gelirleri” TRY 67,973,299: not counted (proven); “Ticari borçlar reeskont gelirleri” TRY 4,946,443: undetermined, kept in the upper bound; “Diğer gelirler” TRY 31,726,032: undetermined, kept in the upper bound. Note 24: “Faiz gelirleri” TRY 4,898,718: counted in the ratio (proven); “Menkul kıymet satış karları” TRY 8,897,324: undetermined, kept in the upper bound; “Temettü gelirleri” TRY 2,383,833: undetermined, kept in the upper bound; “Maddi duran varlık satış karları” TRY 0: not counted (proven). The ratio is in the range 0.33% to 3.55%; both bounds give the same result.

KAFİF declaration 0.7% (first half 2026) · Sağlama range 0.3% to 3.6% (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