CELEBI GROUND HANDLING 2023 ANNUAL REPORT

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2023 ÇELEBİ HAVA SERVİSİ ANONİM ŞİRKETİ AND ITS SUBSIDIARIES (Amounts expressed in Turkish Lira (“TL”) unless otherwise indicated.) 124 Çelebi Ground Handling Inc. 2023 Annual Report Total temporary differences Deferred tax assets (liabilities) 31 December 2023 31 December 2022 31 December 2023 31 December 2022 Deferred tax liabilities Adjustments related to property, plant and equipment and intangible assets 1.597.404.539 575.731.893 (388.270.446) (113.448.241) Other 182.350.188 43.456.585 (45.587.544) (8.691.315) Deferred tax liabilities (433.857.990) (122.139.556) Deferred tax assets, net 208.087.766 218.196.016 The table of deferred tax movement is as follows: 1 January - 31 December 2023 1 January - 31 December 2022 As of 1 January 218.196.016 170.707.898 Foreign currency translation differences 93.604.286 38.759.362 Deferred tax income/(expense) for the current year (143.119.948) (1.961.132) Recognized in other comprehensive income 39.407.412 10.689.888 As of the end of the period 208.087.766 218.196.016 NOTE 30 - EARNINGS PER SHARE Earnings per share disclosed in the consolidated statements of income are determined by dividing the net income by the weighted average number of shares that have been outstanding during the relevant period. Companies can increase their capital by distributing shares (“Bonus Shares”) to existing shareholders from retained earnings in proportion of their shares. When earnings per share are calculated, these bonus shares are considered as issued shares. Therefore, weighted average of shares used in earnings per share calculation are obtained by retrospective application of the issuance of the shares as free of charge. Earnings per share are determined by dividing net profit attributable to shareholders by the weighted average number of issued ordinary shares as below: 1 January - 31 December 2023 1 January - 31 December 2022 Net profit attributable to the parent company 1.667.723.088 1.079.953.824 Weighted average number of shares with 1 KR face value each 2.430.000.000 2.430.000.000 Earnings per share (Kr) 0,686 0,444