Koton Mağazacılık

Calculation: numerator ÷ denominatorTRY 5,570,913,799÷TRY 27,920,065,932 (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. The ratio in the company's KAFİF declaration for the same period (20.32%) is above this bound. Note 11: “Kısa vadeli banka kredileri ve Uzun vadeli finansal borçların kısa vadeli kısımları / TL” TRY 2,851,210,897: counted in the ratio (proven); “Kısa vadeli banka kredileri ve Uzun vadeli finansal borçların kısa vadeli kısımları / Avro” TRY 2,130,742,373: counted in the ratio (proven); “Kısa vadeli banka kredileri ve Uzun vadeli finansal borçların kısa vadeli kısımları / ABD Doları” TRY 31,067,000: counted in the ratio (proven); “Kısa vadeli banka kredileri ve Uzun vadeli finansal borçların kısa vadeli kısımları / Gürcistan Larisi” TRY 114,960,069: counted in the ratio (proven); “Kısa vadeli banka kredileri ve Uzun vadeli finansal borçların kısa vadeli kısımları / Kazakistan Tengesi” TRY 79,802,026: counted in the ratio (proven); “Kısa vadeli banka kredileri ve Uzun vadeli finansal borçların kısa vadeli kısımları / Rus Rublesi” TRY 267,010,991: counted in the ratio (proven); “Kısa vadeli finansal kiralama işlemlerinden borçlar / TL” TRY 37,361,184: not counted (proven); “Kısa vadeli kiralama yükümlülükleri” TRY 2,119,731,696: not counted (proven). Note 11: “Uzun vadeli banka kredileri / Avro” TRY 7,434,775: counted in the ratio (proven); “Uzun vadeli banka kredileri / Gürcistan Larisi” TRY 9,522,758: counted in the ratio (proven); “Uzun vadeli finansal kiralama işlemlerinden borçlar / TL” TRY 64,554,503: not counted (proven); “Uzun vadeli kiralama yükümlülükleri” TRY 2,732,187,049: 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 19.67% to 19.95%; both bounds give the same result.

KAFİF declaration 20.3% (first half 2026) · Sağlama upper bound 20.0% (first half 2026) · the company declares a higher ratio · View the form on KAP

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

Calculation: numerator ÷ denominatorTRY 644,764,420÷TRY 27,920,065,932 (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 21,513,633: not counted (proven); “Bankadaki nakit / - Vadeli mevduat / TL 30 Haziran 2026-1 Temmuz 2026” TRY 633,800,905: counted in the ratio (proven); “Bankadaki nakit / - Vadesiz mevduat” TRY 695,286,795: not counted (proven); “Kredi kartı alacakları (*)” TRY 100,272,564: not counted (proven); “Faiz geliri tahakkukları” TRY 1,877,640: counted in the ratio (proven). 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 2.28% to 2.31%; both bounds give the same result.

KAFİF declaration 2.3% (first half 2026) · Sağlama range 2.3% to 2.3% (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 380,618,545÷TRY 18,936,761,637 (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 19: “Faaliyetlerden kaynaklanan kur farkı geliri” TRY 418,882,194: not counted (proven); “Ticari işlemlere ilişkin vade farkı geliri, net” TRY 218,128,266: not counted (proven); “Turquality gelirleri” TRY 61,343,774: undetermined, kept in the upper bound; “Diğer gelirler” TRY 132,565,703: undetermined, kept in the upper bound. Note 20: “Faiz gelirleri” TRY 182,750,526: counted in the ratio (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 0.97% to 2.01%; both bounds give the same result.

KAFİF declaration 1.0% (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