CELEBI GROUND HANDLING 2025 AR
137 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.) 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 - 1 January - 31 December 2025 31 December 2024 Net profit attributable to the parent company 3.637.202.794 3.566.410.436 Weighted average number of shares with 1 KR face value each 2.430.000.000 2.430.000.000 Earnings per share (Kr) 1,497 1,468 31. Related party disclosures The balances of due from related parties, other receivables from related parties and payables to related parties as of the end of the period and a summary of transactions with related parties during the period are given below: i) Balances with related parties Short-term receivables from related parties 31 December 2025 31 December 2024 Çelebi Havacılık Holding (1) - 3.343.182 - 3.343.182 Other short-term receivables from related parties 31 December 2025 31 December 2024 Çelebi Havacılık Holding (1) (*) 353.907.740 409.800.617 353.907.740 409.800.617 Other receivables from related parties 31 December 2025 31 December 2024 Çelebi Havacılık Holding (1) (*) 1.074.469.553 809.652.800 1.074.469.553 809.652.800 (*) The related amount consists of intercompany loan receivables provided by CGHH and Celebi Cargo to ÇHH. The interest rate applied is 5.65%. The maturity date of the respective loans is 12 June 2029.
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