Nature of Financial Statements Consolidated
Related Companies
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Related Funds
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English
oda_RepresentationLetterAbstract|
Representation Letter
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Correction Notification Flag
Hayır (No)
oda_DateOfThePreviousNotificationAboutTheSameSubject|
Date Of The Previous Notification About The Same Subject
-
oda_BoardDecisionDateAndNumberForApprovalOfFinancialStatementsAndOperatingReviewReportAbstract|http://www.xbrl.org/2003/role/verboseLabel
Board Decision Date and Number for Approval of Financial Statements and Operating Review Report
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Board Decision Date
10/11/2025
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Board Decision Number
008
oda_RepresentationLetterPreparedAccordingToRelatedCMBCommuniqueAbstract|http://www.xbrl.org/2003/role/terseLabel
Representation Letter Prepared According to Item 9, Section 2 of "Principles About Financial Reporting in Capital Market" Communiqué of CMB
oda_ExplanationTextBlock|
Pursuant to the Board of Directors Resolution of Elite Naturel Organik Gıda Sanayi ve Ticaret A.Ş. dated 10.11.2025:

The consolidated financial statements for the period 01.01.2025 – 30.09.2025, which have been prepared in accordance with the provisions of the Capital Markets Board (CMB) Communiqué No. II-14.1 on the "Principles of Financial Reporting in Capital Markets" published in the Official Gazette dated 13 June 2013 and numbered 28676, the CMB's Guideline Decision dated 28.12.2023 regarding the implementation of inflation accounting, and the Turkish Accounting Standards and Turkish Financial Reporting Standards (TFRS), including their amendments and interpretations, as enacted by the Public Oversight Accounting and Auditing Standards Authority (POA), and which are presented in compliance with the TFRS Taxonomy developed based on the sample financial statement templates specified in the "Financial Statement Samples and Application Guide" published by the POA in the Official Gazette dated 7 June 2019 and numbered 30794; and

the Board of Directors' annual report for the 9-month accounting period of 2025, prepared in accordance with the Turkish Commercial Code, the Regulation on the "Minimum Content of Annual Activity Reports of Companies" issued by the Ministry of Customs and Trade, and the CMB Communiqué No. II-14.1 on the "Principles of Financial Reporting in Capital Markets" and the relevant legislation;

have been reviewed by us,
Reviewed by our side,

Based on the information within our scope of duties and responsibilities, the financial statements and activity report reviewed by our Board of Directors are as follows and we declare:

- That the financial statements, the annual report, the corporate governance compliance reports, and the sustainability compliance report do not contain any material misstatements or omissions that could lead to a misleading interpretation as of the date of disclosure.

- The financial statements prepared in accordance with the current financial reporting standards truthfully reflect the assets, liabilities, financial position, and profit or loss of the business; and

- The activity report honestly reflects the business's development and performance, along with the financial position, significant risks, and uncertainties faced by the business;

Best regards,


ELİTE NATUREL ORGANİK GIDA SANAYİ VE TİCARET A.Ş.

KÜRŞAD TÜZMEN
Chairman of the Audit Committee

HASAN CEBECİ
Member of the Audit Committee

ÇAĞRI EŞMEKAYA
General Manager and
Vice Chairman of the Board of Directors