Summary Info	Board of Directors Resolution Regarding Dividend Distribution
Update Notification Flag	No
Correction Notification Flag	No
Postponed Notification Flag	No

Decision Date	25.03.2025
Type of Cash Dividend Payment	Cash Dividend Will Not Be Paid
Currency Unit	TRY
Stock Dividend	Will Not Be Paid

Cash Dividend Payment Amount and Rates

Share Group Info	Payment	Cash Dividend To Be Paid For Share With Par Value of 1 TL - Gross (TL)	Cash Dividend To Be Paid For Share With Par Value of 1 TL - Gross (%)	Withholding Rate (%)	Cash Dividend To Be Paid For Share With Par Value of 1 TL - Net (TL)	Cash Dividend To Be Paid For Share With Par Value of 1 TL - Net (%)
A Grubu, İşlem Görmüyor, TREBRSN00014		0,0000000	0	0	0,0000000	0
B Grubu, BRSAN, TRABRSAN91G8		0,0000000	0	0	0,0000000	0

Amount and Rate of Cash Dividend Stock Dividend Payment

Share Group Info	Amount of Stock Dividend (TL)	Rate of Stock Dividend (%)
A Grubu, İşlem Görmüyor, TREBRSN00014	0	0
B Grubu, BRSAN, TRABRSAN91G8	0	0

Additional Explanations

Our Board of Directors has convened and adopted the following resolution regarding the distribution of the profit for the year 2024.

1. In the 2024 fiscal year, the Company recorded a profit of TL 761,279,025.24 in its statutory accounts, while the consolidated financial statements prepared in accordance with the Turkish Accounting Standards / Turkish Financial Reporting Standards show a net loss of TL 227,687,701.95 (of which TL 1,075,728.30 pertains to non-controlling interests and TL 226,611,973.65 to the parent company).

2. Pursuant to Article 519 of the Turkish Commercial Code, no 5% general legal reserve will be set aside for 2024, as the existing general legal reserves recorded under the Tax Procedure Law (VUK) as of December 31, 2024, have already reached the 20% threshold of the Company's share capital,

3. Since there is no distributable profit for the period based on the financial statements prepared in accordance with the Turkish Accounting Standards / Turkish Financial Reporting Standards, no dividend distribution shall be made,

4. It has been resolved that, of the current year profit of TL 761,279,025.24 calculated based on statutory records, TL 376,285,587.80 shall be allocated to special reserves due to the fixed asset sale exemption, and the remaining amount shall be transferred to prior years' profits. This resolution shall be submitted for the approval of the shareholders at the Ordinary General Assembly Meeting to be held on April 29, 2025.

Supplementary Documents

Appendix: 1	Kar Dağıtım Tablosu.pdf
Appendix: 2	Kar Dağıtım Oranları.pdf
Appendix: 3	Dividend Distribution Table.pdf
Appendix: 4	Dividend Rate Table.pdf

DIVIDEND DISTRIBUTION TABLE

BORUSAN BİRLEŞİK BORU FABRİKALARI SANAYİ VE TİCARET A.Ş. 01.01.2024/31.12.2024 Period Dividend Payment Table (TL)

1.Paid-In / Issued Capital	141.750.000
2. Total Legal Reserves (According to Legal Records)	70.326.265
Information on privileges in dividend distribution, if any, in the Articles of Association:	There are no privileges other than the rights granted to holders of Redeemed Shares regarding profit distribution in the articles of association. There are 100 bearer Redeemed Shares among the company's shares. Redeemed Share holders have the right to participate in the remaining distributable net profit after the allocation of the general legal reserve and the first dividend according to Article 7 of the articles of association, at a rate of 10%.

*	Based on CMB Regulations	Based on Legal Records
3. Current Period Profit	-63.416.595	761.279.025,24
4. Taxes Payable (-)	-164.271.106,96	0
5. Net Current Period Profit	-226.611.974	761.279.025,24
6. Losses in Previous Years (-)	0	0
7. Primary Legal Reserve (-)	0	0
8. Net Distributable Current Period Profit	-226.611.974	761.279.025,24
Dividend Advance Distributed (-)	0	0
Dividend Advance Less Net Distributable Current Period Profit	-226.611.974	761.279.025,24
9. Donations Made During The Year ( + )	56.304.201,13	56.304.201,13
10. Donation-Added Net Distributable Current Period Profit on which First Dividend Is Calculated	-170.307.772,87	817.583.226,37
11. First Dividend to Shareholders	0	0
* Cash	0	0
* Stock	0	0
12. Dividend Distributed to Owners of Privileged Shares	0	0
13. Other Dividend Distributed	0	0
* To the Employees	0	0
* To the Members of the Board of Directors	0	0
* To Non-Shareholders	0	0
14. Dividend to Owners of Redeemed Shares	0	0
15. Second Dividend to Shareholders	0	0
16. Secondary Legal Reserves	0	0
17. Statutory Reserves	0	0
18. Special Reserves	0	376.285.587,8
19. Extraordinary Reserves	0	384.993.437,45
20. Other Distributable Resources	0	0

Dividend Payment Rates Table

Share Group	CASH DIVIDEND AMOUNT (TL) - NET	STOCK DIVIDEND AMOUNT (TL)	TOTAL DIVIDEND AMOUNT (TL) / NET DISTRIBUTABLE CURRENT PERIOD PROFIT (%)	DIVIDEND TO BE PAID FOR SHARE WITH PAR VALUE OF 1 TL - NET (TL)	DIVIDEND TO BE PAID FOR SHARE WITH PAR VALUE OF 1 TL - NET (%)
A Grubu	0	0	0	0	0
B Grubu	0	0	0	0	0
TOTAL	0	0	0	0	0