[CONSOLIDATION_METHOD_TITLE] [CONSOLIDATION_METHOD]
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Related Party Transactions
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Hayır (No)
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Explanations
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In accordance with our Company's Principles Regarding Related Party Transactions, at the beginning of each fiscal year, the Recurring Related Party Transactions anticipated to be carried out in the relevant fiscal year are subject to the approval of the Board of Directors, and a summary of the non-confidential content of the said Board of Directors' resolution must be publicly disclosed.

Furthermore, in addition to the Board of Directors' resolution, if it is foreseen that the total amount of common and recurring transactions between the Company and its related parties within an accounting period will reach 10% or more of the cost of sales according to the latest annual financial statements for purchase transactions, or 10% or more of the revenue according to the latest annual financial statements for sales transactions, a report must be prepared regarding the terms of the transactions and their comparison with market conditions, and the conclusion section of the relevant report must be publicly disclosed.

In this regard, with the Board of Directors' resolution dated March 2, 2026, and numbered 2026/06, the conclusion section of the report prepared by our Board of Directors is stated below.

Board of Directors' Report Conclusion Section Regarding 2026 Fiscal Year Related Party Transactions:

The Turkish transfer pricing legislation and the OECD Guidelines stipulate that transactions between related parties must comply with the arm's length principle.

Pursuant to the Company's Related Party Transactions Policy and Article 10 of the Capital Markets Board (CMB) Communiqué Serial II.17.1 (the "Communiqué"):

It is expected that the amount of the Company's recurrent and continuous purchase transactions with Aydem Holding during the fiscal period between 01.01.2026 and 31.12.2026 will exceed 3% of the cost of sales reported in the previous year's financial statements in accordance with the Company policy; however, it is not expected to exceed 10% pursuant to the above-mentioned article of the Communiqué.

It is not expected that the amount of the Company's recurrent and continuous purchase transactions with other related parties during the fiscal period between 01.01.2026 and 31.12.2026 will exceed 3% in accordance with the Company policy or 10% pursuant to the above-mentioned article of the Communiqué, calculated over the cost of sales reported in the previous year's financial statements.

It is anticipated that the amount of the Company's recurrent and continuous sales transactions with Aydem EPSAŞ during the fiscal period between 01.01.2026 and 31.12.2026 will exceed 3% in accordance with the Company policy and 10% pursuant to the above-mentioned article of the Communiqué, calculated over the revenue reported in the previous year's financial statements.

It is not expected that the amount of the Company's recurrent and continuous sales transactions with other related parties during the fiscal period between 01.01.2026 and 31.12.2026 will exceed 3% in accordance with the Company policy or 10% pursuant to the above-mentioned article of the Communiqué, calculated over the revenue reported in the previous year's financial statements.

The Company's intra-group transactions, including those exceeding the thresholds specified under the Principles, which are carried out by assuming different functions and risks, are tested using the transfer pricing methods prescribed under Turkish transfer pricing legislation. Detailed information regarding the transfer pricing methods applied in determining the prices and considerations used in these transactions is provided in the relevant sections of this report.

This report presents information on the terms of the transactions conducted with the above-mentioned related parties during 2026, the pricing methods applied, and the rationale for selecting such methods, and provides an assessment of the compliance of these transactions with market conditions.

This statement has been translated into English for informational purposes. In case of a discrepancy between the Turkish and the English versions of this disclosure statement, the Turkish version shall prevail.