CELEBI GROUND HANDLING 2025 AR

120 Çelebi Ground Handling 2025 Annual Report ÇELEBİ HAVA SERVİSİ ANONİM ŞİRKETİ AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025 (Amounts expressed in Turkish Lira (“TL”) unless otherwise indicated.) Aging which is prepared considering the overdue days of overdue receivables that are not impaired including receivables from related parties is as follows: 31 December 2025 31 December 2024 Overdue 1 month 80.810.823 199.200.295 Overdue 1-3 months 21.697.702 96.323.215 Overdue 3-12 months 45.469.432 94.093.244 Overdue 1-5 years 36.294.925 38.367.889 184.272.882 427.984.643 As of 31 December 2025, the portion of the Group’s overdue but not impaired receivables secured by collateral is TL 44.321.134 (31 December 2024: TL 7.824.612). Short-term trade payables 31 December 2025 31 December 2024 Trade payables to third parties 977.891.621 1.336.616.341 Accrued liabilities 717.443.518 233.018.991 Total trade payables to third parties 1.695.335.139 1.569.635.332 Due to third parties (Note 31) 209.560.105 134.920.876 Total short-term trade payables 1.904.895.244 1.704.556.208 9. Other receivables and payables Other short-term receivables 31 December 2025 31 December 2024 Deposits and guarantees given (*) 1.052.351.223 78.951.480 Receivables from tax office 106.696.154 73.304.230 Airline tax - 120.016.251 Other miscellaneous receivables 1.159.443 22.284.753 Short-term other receivables from related parties 1.160.206.820 294.556.714 Other receivables from related parties (Note 31) 353.907.740 409.800.617 Total short-term other receivables 1.514.114.560 704.357.331 (*) TL 957.636.303 of the related amount consists of deposits provided to local authorities and companies for Delhi Cargo, one of the Group’s subsidiaries located in India (31 December 2024: TL 329.348.851). In accordance with the provisions of the service agreement of Delhi Cargo, the Group management has assessed that the related amount will be collected within less than one year. Negotiations with the counterparty to the agreement are ongoing and, concurrently, legal proceedings are being pursued before the courts in India. The amounts in question also reflect transfer amounts made from intangible assets.