Kütahya Porselen

Calculation: numerator ÷ denominatorTRY 13,519,643÷TRY 6,299,048,414 (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 10: “Ödenecek vergi ve fonlar” TRY 23,477,939: not counted (proven); “Ortaklara borçlar (Not 4)” TRY 100,467: undetermined, kept in the upper bound; “Ortaklara borçlar (Not 4)” TRY 5,904,000: undetermined, kept in the upper bound; “Alınan depozito ve garantiler” TRY 59,567: undetermined, kept in the upper bound. Note 8: “Diğer mali borçlar (kredi kartları)” TRY 7,455,609: undetermined, kept in the upper bound. Note 8: “Kiralamalardan kaynaklanan kısa vadeli borçlar” TRY 8,039,027: not counted (proven). Note 8: “Kiralamalardan kaynaklanan uzun vadeli borçlar” TRY 112,769,679: not counted (proven). The ratio is in the range 0.00% to 0.21%; both bounds give the same result.

KAFİF declaration 0.0% (first half 2026) · Sağlama range 0.0% to 0.2% (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 121,829,854÷TRY 6,299,048,414 (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 7: “Kütahya Spor Akademisi Anonim Şirketi (*)” TRY 2,250,000: undetermined, kept in the upper bound; “Seramik Araştırma Merkezi A.Ş.” TRY 31,386: undetermined, kept in the upper bound; “Ankara Porselen A.Ş.” TRY 52: undetermined, kept in the upper bound. Note 6: “Kasa” TRY 118,303: not counted (proven); “Bankalar / Vadeli mevduat” TRY 118,162,477: counted in the ratio (proven); “Bankalar / Vadesiz mevduat” TRY 84,829,587: not counted (proven); “Kredi kartı alacakları” TRY 25,911,041: not counted (proven); “Likit fonlar” TRY 1,385,939: undetermined, kept in the upper bound. The ratio is in the range 1.88% to 1.93%; both bounds give the same result.

KAFİF declaration 1.9% (first half 2026) · Sağlama range 1.9% to 1.9% (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 99,096,169÷TRY 2,403,609,613 (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 26.1: “Ticari faaliyetlerden kur farkı geliri” TRY 13,014,865: not counted (proven); “Reeskont geliri” TRY 47,515,780: undetermined, kept in the upper bound; “Konusu kalmayan karşılıklar (Not 9)” TRY 2,951,648: not counted (proven); “Diğer gelirler” TRY 27,618,664: undetermined, kept in the upper bound. Note 28.1: “Faiz gelirleri” TRY 23,961,725: counted in the ratio (proven); “Kur farkı gelirleri” TRY 5,875,867: not counted (proven). Note 27.1: “Sabit kıymet satış karı” TRY 504,933: not counted (proven); “Yatırım amaçlı gayrimenkul kira gelirleri” TRY 6,467,350: not counted (proven); “Finansal yatırımlar gerçeğe uygun değer farkı gelirleri” TRY 0: undetermined, kept in the upper bound. The ratio is in the range 1.00% to 4.12%; both bounds give the same result.

KAFİF declaration 2.2% (first half 2026) · Sağlama range 1.0% to 4.1% (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