CELEBI GROUND HANDLING 2025 AR

123 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.) 12. Right-of-use assets Movements in right of use assets for the period ended on 31 December 2025 are as follows: Opening 1 January 2025 Additions Disposals (*) Modifications Foreign currency translation differences Closing 31 December 2025 Cost Buildings and land 4.130.865.994 514.212.179 (777.784.941) 581.236.670 999.478.081 5.448.007.983 Machinery, plant and equipment 207.641.393 - (46.850.901) - 52.559.360 213.349.852 Motor vehicles 95.588.291 214.484.575 - - 21.507.700 331.580.566 4.434.095.678 728.696.754 (824.635.842) 581.236.670 1.073.545.141 5.992.938.401 Accumulated depreciation Buildings and land (1.733.779.125) (305.839.793) 347.514.439 (23.411.399) (397.225.258) (2.112.741.136) Machinery, plant and equipment (184.823.041) - 15.616.967 - (23.660.835) (192.866.909) Motor vehicles (95.828.163) (82.852.930) - - (52.330.603) (231.011.696) (2.014.430.329) (388.692.723) 363.131.406 (23.411.399) (473.216.696) (2.536.619.741) Net book value 2.419.665.349 3.456.318.660 (*) As explained in detail in Note 1.2, as a result of the cessation of operations in India, the lease agreements that had been recognized under right-of-use assets and entered into to support the continuation of operations have been terminated. Depreciation expense for the period ended 31 December 2025 in the amount of is included in cost of sales. Movements in right-of-use assets for the period ended 31 December 2024 are as follows: Opening 1 January 2024 Additions Disposals Modifications Foreign currency translation differences Closing 31 December 2024 Cost Buildings and land 3.662.254.993 5.798.843 (11.724.065) 27.153.926 447.382.297 4.130.865.994 Machinery, plant and equipment 184.114.987 - - - 23.526.406 207.641.393 Motor vehicles 82.639.482 - - 3.321.620 9.627.189 95.588.291 3.929.009.462 5.798.843 (11.724.065) 30.475.546 480.535.892 4.434.095.678 Accumulated depreciation Buildings and land (1.227.664.364) (367.808.645) 11.724.065 - (150.030.181) (1.733.779.125) Machinery, plant and equipment (156.294.944) (8.266.321) - - (20.261.776) (184.823.041) Motor vehicles (71.583.687) (15.804.630) - - (8.439.846) (95.828.163) (1.455.542.995) (391.879.596) 11.724.065 - (178.731.803) (2.014.430.329) Net book value 2.473.466.467 2.419.665.349 Depreciation expense for the period ended 31 December 2024 in the amount of is included in cost of sales.