Sabancı Holding

Calculation: numerator ÷ denominatorTRY 3,639,546,316,000÷TRY 4,653,123,126,000 (total assets)× 100

RatioInterest-bearing loans / total assets

The measurement is a range. The lower bound counts only the amounts that the statements and notes prove; the upper bound also counts, as a precaution, every item that could not be proven. The threshold falls inside this range, so the outcome depends on the company's KAFİF declaration.

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. Of the lease liabilities shown on the balance sheet, TRY 12,835,787 thousand are debts that do not count under TKBB Guideline 6.2, so they were deducted from the debt numerator (source: balance sheet, page 6). 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 (78.32%) is above this bound. Note 8: “Kredi kartı işlemleriyle ilgili borçlar” TRY 64,781,563 thousand: undetermined, kept in the upper bound; “Ödenecek vergiler ve fonlar” TRY 17,397,063 thousand: not counted (proven); “İhracat depozitoları ve transfer talimatları” TRY 491,579 thousand: undetermined, kept in the upper bound; “Muhabir bankalara ödeme emirleri” TRY 412,403 thousand: undetermined, kept in the upper bound; “Diğer (*)” TRY 54,006,792 thousand: undetermined, kept in the upper bound; “Diğer (*)” TRY 4,842,022 thousand: undetermined, kept in the upper bound. Note 18: “Kısa vadeli” TRY 152,454,637 thousand: undetermined, kept in the upper bound. Note 18: “Uzun vadelilerin kısa vadeli kısmı” TRY 112,281,324 thousand: undetermined, kept in the upper bound. Note 18: “Uzun vadeli” TRY 373,361,819 thousand: undetermined, kept in the upper bound. The ratio is in the range 0.00% to 78.22%; the outcome depends on the company's declaration.

KAFİF declaration 78.3% (first half 2026) · Sağlama upper bound 78.2% (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 3,451,899,251,000÷TRY 4,653,123,126,000 (total assets)× 100

RatioInterest-bearing cash and securities / total assets

The measurement is a range. The lower bound counts only the amounts that the statements and notes prove; the upper bound also counts, as a precaution, every item that could not be proven. The threshold falls inside this range, so the outcome depends on the company's KAFİF declaration.

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 5: “Vadesiz” TRY 93,019,424 thousand: not counted (proven); “3 aya kadar” TRY 63,984,485 thousand: undetermined, kept in the upper bound. Notes that could not be used: Note 7 (Financial investments (current and non-current)): the columns of the note's table could not be read reliably. The ratio is in the range 0.00% to 74.18%; the outcome depends on the company's declaration.

KAFİF declaration 71.1% (first half 2026) · Sağlama range 0.0% to 74.2% (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 526,173,361,000÷TRY 666,533,760,000 (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.

The measurement is a range. The lower bound counts only the amounts that the statements and notes prove; the upper bound also counts, as a precaution, every item that could not be proven. The threshold falls inside this range, so the outcome depends on the company's KAFİF declaration.

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 28: “Faaliyetlerden kaynaklanan kur farkı geliri” TRY 3,532,619 thousand: not counted (proven); “Ticari alacakların vade farkı gelirleri” TRY 407,194 thousand: not counted (proven); “Diğer gelirler (*)” TRY 14,366,230 thousand: undetermined, kept in the upper bound. Note 30: “Faiz geliri” TRY 2,527,702 thousand: counted in the ratio (proven); “Kur farkı geliri” TRY 551,786 thousand: not counted (proven); “Diğer finansman gelirleri” TRY 1,194,820 thousand: undetermined, kept in the upper bound. Note 29: “İştirak satış karı (*)” TRY 10,298,902 thousand: undetermined, kept in the upper bound; “Temettü geliri” TRY 336,273 thousand: undetermined, kept in the upper bound; “Sabit kıymet satış karı” TRY 740,888 thousand: not counted (proven); “Diğer” TRY 63,942 thousand: undetermined, kept in the upper bound. Notes that could not be used: Note 26 (Revenue from finance-sector activities): the note's heading does not name the item. The ratio is in the range 0.38% to 78.94%; the outcome depends on the company's declaration.

KAFİF declaration 78.1% (first half 2026) · Sağlama range 0.4% to 78.9% (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