CELEBI GROUND HANDLING 2025 AR
138 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.) Payables to related parties 31 December 2025 31 December 2024 Çelebi Havacılık Holding (1) (**) 209.560.105 128.952.055 Celebi Shared Services India Pvt Ltd (2) - 5.968.821 209.560.105 134.920.876 (**) As of 31 December 2025, the relevant amount consists of legal, financial, human resources, management, corporate communication, purchasing, IT and business development services received by the Group from ÇHH, business development projects and expense reflections carried out by ÇHH on behalf of the Company. ii) Significant transactions with related parties 1 January - 1 January - 31 December 2025 31 December 2024 Miscellaneous sales to related parties Çelebi Havacılık Holding (1) 22.087.053 39.275.719 Celebi Shared Services India (4) 449.895 2.392.088 22.536.948 41.667.807 1 January - 1 January - 31 December 2025 31 December 2024 Contribution to holding expenses (*) Çelebi Havacılık Holding (1) 819.436.245 565.015.586 819.436.245 565.015.586 (*) Holding expense participation shares paid to ÇHH include the legal, financial, human resources, management, business development, corporate communication, purchasing and IT consultancy services received by Çelebi Hava Hizmetleri A.Ş. from ÇHH. 1 January - 1 January - 31 December 2025 31 December 2024 Other purchases from related parties Çelebi Havacılık Holding (1) (*) 858.576.085 1.830.566.887 Celebi Shared Services India (4) 23.866.818 19.848.902 882.442.903 1.850.415.789 (*) Other purchases consist of vehicle rental, organization fees and other expenses. The purchases from ÇHH, which are classified under other purchases from related companies, consist of expenses reflected to the Company related to business development projects and tenders carried out by ÇHH on behalf and on behalf of the Company, directly related to the Company. (1) Parent company (2) Subsidiary of the Group (3) Joint venture of the Group (4) Associate of the Group (5) Other related party
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