Katmerciler Ekipman

Calculation: numerator ÷ denominatorTRY 2,307,931,563÷TRY 14,795,418,421 (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 9: “Ödenecek vergi ve fonlar” TRY 25,577,483: not counted (proven); “Alınan depozito ve teminatlar” TRY 14,928: undetermined, kept in the upper bound; “Diğer” TRY 822,935: undetermined, kept in the upper bound. Note 43: “Banka kredileri” TRY 1,862,146,899: undetermined, kept in the upper bound; “Finansal kiralama işlemlerinden borçlar” TRY 8,138,849: not counted (proven); “Ertelenen finansal kiralama borçlanma maliyetleri” TRY -1,447,619: not counted (proven). Note 43: “Banka kredileri” TRY 290,183,023: undetermined, kept in the upper bound. Notes that could not be used: Note 43 (Long-term borrowings): the current-period amounts of the note's lines could not be read automatically. The ratio is in the range 0.00% to 15.60%; both bounds give the same result.

KAFİF declaration 9.9% (first half 2026) · Sağlama range 0.0% to 15.6% (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 125,079,667÷TRY 14,795,418,421 (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. The deductions the company declares on line 5G of its KAFİF form are not used in the measurement; they could not be confirmed from the financial statements and notes, so the deduction was set to 0. The ratio is therefore an upper bound for the items shown in the financial statements. Note 43: “Fonlar” TRY 652,652: undetermined, kept in the upper bound; “Aktif bir piyasası olan hisse senetleri” TRY 3,667,942: undetermined, kept in the upper bound. Notes that could not be used: Note 50 (Cash and cash equivalents): a subtotal in the note could not be matched to the lines read automatically. The ratio is in the range 0.00% to 0.85%; both bounds give the same result.

KAFİF declaration 0.0% (first half 2026) · Sağlama range 0.0% to 0.9% (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 84,910,351÷TRY 1,945,970,260 (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 32: “Reeskont faiz gelirleri” TRY 27,367,202: undetermined, kept in the upper bound; “Konusu kalmayan karşılıklar” TRY 5,381,134: not counted (proven); “Esas faaliyetlerden kur farkları” TRY 290,574,819: not counted (proven); “Komisyon gelirleri” TRY 47,394,415: undetermined, kept in the upper bound; “Diğer” TRY 2,473,568: undetermined, kept in the upper bound. Note 34: “Faiz gelirleri” TRY 7,571,545: counted in the ratio (proven); “Kur farkı gelirleri” TRY 5,918,960: not counted (proven). Note 33: “Yatırım amaçlı gayrimenkullerden kira gelirleri” TRY 289,620: not counted (proven); “Menkul kıymetler satış karları” TRY 103,621: undetermined, kept in the upper bound; “Maddi ve maddi olmayan duran varlıklar satış kazançları” TRY 0: undetermined, kept in the upper bound. The ratio is in the range 0.39% to 4.36%; both bounds give the same result.

KAFİF declaration 2.8% (first half 2026) · Sağlama range 0.4% to 4.4% (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