İhlas Ev Aletleri

Calculation: numerator ÷ denominatorTRY 120,049,301÷TRY 3,308,613,771 (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 4: “Banka Kredileri” TRY 814,974: undetermined, kept in the upper bound; “İlişkili Taraflara Kira Sözleşmelerinden Kaynaklanan / Yükümlülükler” TRY 156,655: not counted (proven); “İlişkili Olmayan Taraflara Kira Sözleşmelerinden / Kaynaklanan Yükümlülükler” TRY 10,235,235: not counted (proven). Note 4: “kısımları TL %34 %47 3 aya kadar” TRY 19,974,360: undetermined, kept in the upper bound; “TL %34 %47 3 ile 12 ay arası” TRY 50,318,992: undetermined, kept in the upper bound. Note 4: “Banka kredileri” TRY 44,494,546: undetermined, kept in the upper bound; “İlişkili Taraflara Kira Sözleşmelerinden Kaynaklanan / Yükümlülükler” TRY 2,960,243: not counted (proven); “İlişkili Olmayan Taraflara Kira Sözleşmelerinden / Kaynaklanan Yükümlülükler” TRY 134,468,223: not counted (proven). Notes that could not be used: Other payables: no note was found for this item (condensed interim report). The ratio is in the range 0.00% to 3.63%; both bounds give the same result.

KAFİF declaration 3.6% (first half 2026) · Sağlama range 0.0% 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

Calculation: numerator ÷ denominatorTRY 109,683,525÷TRY 3,308,613,771 (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 480,542: not counted (proven); “Banka / Vadesiz mevduatlar” TRY 162,900: not counted (proven); “Banka / Vadeli mevduatlar” TRY 13,852,975: counted in the ratio (proven); “Diğer hazır değerler (*)” TRY 4,513: undetermined, kept in the upper bound. Notes that could not be used: Financial investments (current and non-current): no note was found for this item (condensed interim report). The ratio is in the range 0.42% to 3.32%; both bounds give the same result.

KAFİF declaration 0.5% (first half 2026) · Sağlama range 0.4% to 3.3% (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 22,715,080÷TRY 2,114,257,645 (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 13: “Kur farkı gelirleri (*)” TRY 8,979,987: not counted (proven); “Kira gelirleri” TRY 18,802,032: not counted (proven); “Vade farkı gelirleri (*)” TRY 10,310,912: not counted (proven); “Konusu kalmayan karşılıklar” TRY 27,023,716: not counted (proven); “Diğer gelirler” TRY 5,194,578: undetermined, kept in the upper bound. Note 14: “Sabit kıymet satış karı” TRY 1,441,494: not counted (proven); “Finansal yatırımlar satış karları ve değer artış gelirleri” TRY 827,962: undetermined, kept in the upper bound. Notes that could not be used: Finance income: no note was found for this item (condensed interim report). The ratio is in the range 0.00% to 1.07%; both bounds give the same result.

KAFİF declaration 0.4% (first half 2026) · Sağlama range 0.0% to 1.1% (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