İhlas Holding

Calculation: numerator ÷ denominatorTRY 3,083,616,373÷TRY 35,209,849,530 (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 5: “Banka kredileri” TRY 1,729,575,300: undetermined, kept in the upper bound; “Kira sözleşmelerinden kaynaklanan yükümlülükler” TRY 48,064,804: not counted (proven). Note 5: “Banka kredileri” TRY 481,265,853: undetermined, kept in the upper bound. Note 5: “Banka kredileri” TRY 779,418,331: undetermined, kept in the upper bound; “Kira sözleşmelerinden kaynaklanan yükümlülükler” TRY 400,638,401: 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 8.76%; both bounds give the same result.

KAFİF declaration 8.7% (first half 2026) · Sağlama range 0.0% to 8.8% (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 1,796,980,231÷TRY 35,209,849,530 (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: “Kasa” TRY 4,066,369: not counted (proven); “Bankalar / Vadesiz mevduatlar” TRY 101,536,406: not counted (proven); “Bankalar / Vadesi üç aydan kısa olan blokesiz mevduatlar” TRY 107,630,139: undetermined, kept in the upper bound; “Bankalar / Vadesi üç aydan kısa olan blokeli mevduatlar” TRY 2,521,000: undetermined, kept in the upper bound; “Kredi kartı slipleri” TRY 67,024,281: not counted (proven); “Diğer nakit benzerleri” TRY 827,422,468: undetermined, kept in the upper bound. Notes that could not be used: Note 2 (Financial investments (current and non-current)): no table was found in the note. The ratio is in the range 0.00% to 5.10%; both bounds give the same result.

KAFİF declaration 3.2% (first half 2026) · Sağlama range 0.0% to 5.1% (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 183,341,202÷TRY 9,180,378,470 (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: “Vade farkı gelirleri” TRY 100,651,859: not counted (proven); “Kur farkı gelirleri” TRY 106,862,337: not counted (proven); “Kira gelirleri” TRY 23,456,993: not counted (proven); “Konusu kalmayan karşılıklar” TRY 71,978,319: not counted (proven); “Diğer” TRY 35,619,538: undetermined, kept in the upper bound. Note 17: “Faiz gelirleri” TRY 91,095,237: counted in the ratio (proven); “Kur farkı gelirleri” TRY 7,895,138: 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 0.99% to 2.00%; both bounds give the same result.

KAFİF declaration 1.6% (first half 2026) · Sağlama range 1.0% to 2.0% (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