ÇELEBİ HAVA SERVİSİ ANNUAL REPORT 2024

ÇELEBİ HAVA SERVİSİ ANONİM ŞİRKETİ VE BAĞLI ORTAKLIKLARI 114 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024 (Amounts expressed in Turkish Lira (“TL”) unless otherwise indicated.) Çelebi Ground Handling 2024 Annual Report 11. Property, plant and equipment Movements in property, plant and equipment for the period ended on 31 December 2024 are as follows: Opening 1 January 2024 Additions Disposals Transfers Foreign currency translation differences Purchase Impact (Note 2) Closing 31 December 2024 Cost Plant, machinery and equipment 2.755.861.609 363.803.398 (103.919.489) 585.546.267 428.885.673 172.207.757 4.202.385.215 Motor vehicles 616.285.009 36.540.046 (1.714.387) 40.031.572 56.682.538 6.595.381 754.420.159 Furniture and fixtures 288.033.831 56.257.405 (5.640.231) 16.102.455 37.358.532 - 392.111.992 Leasehold improvements 926.935.091 112.166.513 (3.522.130) 34.347.545 120.986.953 - 1.190.913.972 Construction in progress 111.619.899 739.308.769 - (676.027.839) 4.262.929 - 179.163.758 4.698.735.439 1.308.076.131 (114.796.237) - 648.176.625 178.803.138 6.718.995.096 Accumulated depreciation Plant, machinery and equipment (1.574.792.231) (224.708.035) 94.989.595 (1.138.293) (255.797.586) (2.103.103.163) Motor vehicles (338.123.376) (49.802.874) 1.699.039 - (34.184.796) (427.007.388) Furniture and fixtures (173.031.486) (40.799.795) 4.859.663 1.138.293 (23.476.255) (231.309.580) Leasehold improvements (285.820.396) (43.699.243) 2.759.671 - (36.875.093) (363.635.061) (2.371.767.489) (359.009.947) 104.307.968 - (350.333.730) (3.125.055.192) Net book value 2.326.967.950 3.593.939.904 Depreciation cost amounting to TL 347.440.578 for the period ended on 31 December 2024 was included in cost of sales and TL 11.569.369 was included in general administrative expenses. Movements in property, plant and equipment for the period ended on 31 December 2023 are as follows: Opening 1 January 2023 Additions Disposals Transfers Foreign currency translation differences Closing 31 December 2023 Cost Plant, machinery and equipment 1.489.198.096 299.483.444 (33.558.808) 72.739.935 927.998.942 2.755.861.609 Motor vehicles 323.134.741 53.377.895 (5.557.353) 32.154.919 213.174.807 616.285.009 Furniture and fixtures 161.464.516 23.369.386 (6.616.975) 6.812.104 103.004.800 288.033.831 Leasehold improvements 522.334.696 50.564.118 - 4.830.744 349.205.533 926.935.091 Construction in progress 120.831.028 128.119.713 - (198.456.220) 61.125.378 111.619.899 2.616.963.077 554.914.556 (45.733.136) (81.918.518) 1.654.509.460 4.698.735.439 Accumulated depreciation Plant, machinery and equipment (925.053.586) (129.146.302) 26.950.855 128.298 (547.671.496) (1.574.792.231) Motor vehicles (190.978.302) (28.981.075) 3.713.212 - (121.877.211) (338.123.376) Furniture and fixtures (92.351.471) (24.541.458) 6.409.959 (118.190) (62.430.326) (173.031.486) Leasehold improvements (142.966.800) (31.237.923) - (10.108) (111.605.565) (285.820.396) (1.351.350.159) (213.906.758) 37.074.026 - (843.584.598) (2.371.767.489) Net book value 1.265.612.918 2.326.967.950 Depreciation cost amounting to TL 203.717.469 for the period ended on 31 December 2024 was included in cost of sales and TL 10.189.289 was included in operating expenses.