Nature of Financial Statements Unconsolidated
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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
11/08/2025
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Board Decision Number
16
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
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Approved by the Board of Directors of Sanica Isı Sanayi A.Ş. on 11 August 2025;

Pursuant to the provisions of the Capital Markets Board (CMB) Communiqué No. II-14.1 on the "Principles Regarding Financial Reporting in the Capital Markets," published in the Official Gazette dated 13 June 2013 and numbered 28676, and the CMB Principle Decision dated 28 December 2023 regarding the application of inflation accounting, as well as in accordance with the Turkish Accounting Standards (TAS) and Turkish Financial Reporting Standards (TFRS) and their annexes and interpretations promulgated by the Public Oversight Accounting and Auditing Standards Authority (POA), and taking as a basis the sample financial statements set forth in the "Examples of Financial Statements and Usage Guide" published in the Official Gazette dated 7 June 2019 and numbered 30794 by the POA, and presented in compliance with the TFRS Taxonomy developed thereunder, the independently audited financial statements for the period 01.01.2025 – 30.06.2025;

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

have been reviewed by us,

Based on the information available to us within the scope of our duties and responsibilities, we declare that, with respect to the financial statements and the Board of Directors' activity report reviewed by our Board of Directors:

- The financial statements and the Board of Directors' activity report do not contain any material misstatements or omissions that could lead to a misleading conclusion as of the date of the disclosure;

- The financial statements, prepared in accordance with the applicable financial reporting standards, present fairly, in all material respects, the assets, liabilities, financial position, and profit or loss of the Company; and

- The activity report presents fairly the development and performance of the business and the financial position of the Company, together with the principal risks and uncertainties it faces.

We hereby declare the above.

Best regards,


SANİCA ISI SANAYİ A.Ş.

TOLGAHAN ÜREŞ
Chairman of the Audit Committee

MEHMET KAĞAN TURAN
Member of the Audit Committee

EMRE FATİNOĞLU
General Manager of Production and Management Organizations Member of the Board of Directors