CELEBI GROUND HANDLING 2025 AR

125 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.) Movements in other intangible assets for the period ended 31 December 2024 are as follows: Opening 1 January 2024 Additions Disposals Transfers Foreign currency translation differences Closing 31 December 2024 Cost Rights 48.236.123 - - - 6.610.159 54.846.282 Software 164.308.572 9.330.804 (634.386) - 19.708.287 192.713.277 Concession rights (*) 844.967.001 - - - 138.844.456 983.811.457 Build-operate- transfer investments (**) 1.768.629.775 81.462.672 - - 294.802.034 2.144.894.481 2.826.141.471 90.793.476 (634.386) - 459.964.936 3.376.265.497 Accumulated depreciation Rights (22.879.495) (6.635.645) - - (3.264.812) (32.779.952) Software (131.790.196) (10.109.736) 634.386 - (16.402.017) (157.667.563) Concession rights (*) (481.631.967) (39.303.355) - - (81.192.141) (602.127.463) Build-operate- transfer investments (**) (664.021.992) (139.556.761) - - (116.337.586) (919.916.339) (1.300.323.650) (195.605.497) 634.386 - (217.196.556) (1.712.491.317) Net book value 1.525.817.821 1.663.774.180 (*) Refers to fixed asset expenditures made within the scope of the concession agreement signed between Celebi Delhi Cargo and Celebi Nas and are recognized in accordance with TFRIC 12. Goodwill Goodwill as of 31 December 2025 and 2024 is as follows: 31 December 2025 31 December 2024 Goodwill due to acquisition of TCC (note 2.8.11) 798.962.538 - Goodwill due to acquisition of CGHH 305.957.473 208.994.971 Goodwill due to acquisition of PTN (note 2.8.11) 108.691.737 131.660.311 Goodwill due to acquisition of KSU - 13.370.158 1.213.611.748 354.025.440 Goodwill movement table as of 31 December 2025 is as follows: 31 December 2025 31 December 2024 1 January 354.025.440 211.435.188 Additions (note 2.8.11) 798.962.538 131.660.311 Foreign currency translation differences 73.993.928 10.929.941 Impairment (note 26) (13.370.158) - Goodwill 1.213.611.748 354.025.440