Kim Market-Ersan Alışveriş

Calculation: numerator ÷ denominatorTRY 474,859,075÷TRY 10,933,462,987 (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. Of the lease liabilities shown on the balance sheet, TRY 2,136,186,307 are debts that do not count under TKBB Guideline 6.2, so they were deducted from the debt numerator (source: balance sheet, page 5). Deductions on line 6J of the company's KAFİF declaration are taken only when the financial statements or notes confirm them. The ratio is therefore an upper bound for the items shown in the financial statements. (Loans from participation banks and lease certificates (sukuk) are deducted only when a note shows them separately; none of them was deducted in this measurement.) Note 5: “Kredi kartı borçları” TRY 408,779,707: undetermined, kept in the upper bound; “Uzun vadeli banka kredilerinin kısa vadeli kısımları” TRY 0: undetermined, kept in the upper bound. Notes that could not be used: Other payables: no note was found for this item (condensed interim report). Note 5 (Current portion of long-term borrowings): the note's amounts could not be matched to this item automatically. The ratio is in the range 0.00% to 4.34%; both bounds give the same result.

KAFİF declaration 0.0% (first half 2026) · Sağlama range 0.0% to 4.3% (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 1,712,379,228÷TRY 10,933,462,987 (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 51,804,706: not counted (proven); “Bankadaki nakit / - Vadesiz mevduat” TRY 3,790,602: not counted (proven); “Bankadaki nakit / - Vadeli mevduat” TRY 1,032,349,232: counted in the ratio (proven); “Pos alacakları (***)” TRY 25,578,361: undetermined, kept in the upper bound; “Diğer hazır değerler (**)” TRY 636,523,402: undetermined, kept in the upper bound; “Yoldaki para (*)” TRY 17,291,055: 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 9.44% to 15.66%; both bounds give the same result.

KAFİF declaration 0.0% (first half 2026) · Sağlama proven lower bound 9.4% (first half 2026) · the declaration is below the proven lower bound, a question for the KAFİF Committee · View the form on KAP

Source: company financial report, first half 2026 statements · Jun 30, 2026

Calculation: numerator ÷ denominatorTRY 343,874,754÷TRY 9,217,089,081 (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 16: “Ertelenmiş finansman geliri” TRY 75,916,920: undetermined, kept in the upper bound; “Kira gelirleri” TRY 17,034,837: not counted (proven); “Teşvik gelirleri” TRY 9,561,823: not counted (proven); “Komisyon gelirleri” TRY 5,827,232: undetermined, kept in the upper bound; “Kur farkı gelirleri” TRY 157,612: not counted (proven); “Şüpheli diğer karşılık iptalleri” TRY 104,741: not counted (proven); “Şüpheli ticari alacak karşılık iptalleri” TRY 0: not counted (proven); “Diğer” TRY 6,230,877: undetermined, kept in the upper bound. Note 18: “Kar payı gelirleri” TRY 92,506,177: undetermined, kept in the upper bound; “Fon satış ve değerleme gelirleri” TRY 163,393,548: undetermined, kept in the upper bound. Note 17: “Sabit kıymet satış karı” TRY 10,861,101: not counted (proven); “Yatırım amaçlı gayrimenkul kira gelirleri” TRY 2,855,726: not counted (proven). The ratio is in the range 0.00% to 3.73%; both bounds give the same result.

KAFİF declaration 3.6% (first half 2026) · Sağlama range 0.0% to 3.7% (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