Tofaş

Calculation: numerator ÷ denominatorTRY 76,885,316,000÷TRY 215,813,377,000 (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. The ratio is therefore an upper bound for the items shown in the financial statements. Note 8: “birleşmesi sonucu muhasebeleştirilen şarta bağlı yükümlülükler (*)” TRY 1,579,987 thousand: undetermined, kept in the upper bound; “Ödenecek vergi, harç ve diğer kesintiler” TRY 369,331 thousand: not counted (proven); “BPF Pazarlama ve Acentelik Hizmetleri A.Ş. birleşmesi sonucu muhasebeleştirilen şarta bağlı yükümlülükler” TRY 94,500 thousand: undetermined, kept in the upper bound; “Diğer” TRY 0 thousand: undetermined, kept in the upper bound; “sonucu muhasebeleştirilen şarta bağlı yükümlülükler (*)” TRY 4,846,096 thousand: undetermined, kept in the upper bound. Note 13: “1-2 yıl arası” TRY 23,067,784 thousand: undetermined, kept in the upper bound; “2-3 yıl arası” TRY 3,585,873 thousand: undetermined, kept in the upper bound; “3-4 yıl arası” TRY 3,585,873 thousand: undetermined, kept in the upper bound; “4-5 yıl arası” TRY 3,598,209 thousand: undetermined, kept in the upper bound; “5 yıl ve üzeri” TRY 6,952,838 thousand: undetermined, kept in the upper bound. Notes that could not be used: Note 13 (Short-term borrowings): the columns of the note's table could not be read reliably. Note 13 (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 35.63%; the outcome depends on the company's declaration.

KAFİF declaration 32.6% (first half 2026) · Sağlama range 0.0% to 35.6% (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 14,074,964,000÷TRY 222,957,554,000 (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 19: “vade farkı gelirleri” TRY 3,161,178 thousand: not counted (proven); “Ticari işlemlere ilişkin / kur farkı gelirleri” TRY 1,775,131 thousand: not counted (proven); “Diğer” TRY 181,815 thousand: undetermined, kept in the upper bound. Note 20: “Faiz gelirleri” TRY 2,401,718 thousand: counted in the ratio (proven); “Kur farkı gelirleri” TRY 2,149,173 thousand: not counted (proven). Notes that could not be used: Note 4 (Revenue from finance-sector activities): the note's heading does not name the item. Income from investing activities: no note was found for this item (condensed interim report). The ratio is in the range 1.08% to 6.31%; the outcome depends on the company's declaration.

KAFİF declaration 7.1% (first half 2026) · Sağlama measurement 6.3% (first half 2026) · the declaration is above this measurement · View the form on KAP

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