CELEBI GROUND HANDLING 2025 AR

26 Çelebi Ground Handling 2025 Annual Report The functional currencies of the Group companies as of 31 December 2025 are presented below. Company Currency Çelebi Ground Handling Euro (EUR) Çelebi Kargo (*) Turkish Lira (TL) Celebi Cargo Euro (EUR) CGHH Hungarian Forint (HUF) Celebi Tanzania Tanzanian Shilling (TZS) PTN Indonesian Rupee (IDR) CAI Indonesian Rupee (IDR) TCC Kenyan Shilling (KES) Celebi Delhi Cargo Indian Rupee (INR) Celebi NAS Indian Rupee (INR) CASI Indian Rupee (INR) CGHI Indian Rupee (INR) CGSC Indian Rupee (INR) KSU Indian Rupee (INR) (*) Since the functional currency of Çelebi Cargo is the same as the presentation currency, TL, the financial statements of Çelebi Cargo were consolidated directly in TL using the direct method, and no translation differences were recognized arising from Çelebi Cargo’s financial statements. Companies Incorporated into Consolidation The Group’s consolidated financial statements for the period ending 31 December 2025 include the results of the Company, CGHH, Çelebi Kargo, Celebi Cargo, Celebi Tanzania, PTN, CAI, TCC, Celebi NAS, Celebi Delhi Cargo, CASI, KSU, CGHI and CGSC, which are jointly referred to as the “Group”. The consolidated financial statements for the period 1 January-31 December 2025 has been approved for the issuance by the Board of Directors on 11 March 2026, and signed by Osman Yılmaz, the General Manager, and Deniz Bal, the Director of Financial Affairs, on behalf of Board of Directors. 10. DONATIONS In the year ending 31 December 2025, the Group’s donations and grants to various foundations, associations, chambers, public institutions and organizations amounted to TL 159,225,619. TL 157,121,614 of this donation amount consists of the construction expenses of the additional building of the Erzincan University, which was realized as per the upper limits determined at the Ordinary General Assembly Meeting held on 17 April 2025. IV - FINANCIAL STANDING 11. KEY FINANCIAL RATIOS The key ratios showing the Company’s financial structure, profitability, and debt-servicing were calculated on the basis of the consolidated financial statements dated 31 December 2025 and 31 December 2024. 31 December 2025 31 December 2024 Current Ratio (Current Assets/Current Liability) 1.37 1.31 Cash Ratio (Cash Assets/Current Liabilities) 0.51 0.69 Short-Term Liabilities/Total Liabilities 48.77% 53.30% External Resources/Shareholders’ Equity 160.28% 155.20% 31 December 2025 31 December 2024 Average Collection Time 40.46 47.32 Gross Profit Margin 34.44% 34.56% Operating Profit (Loss)/Net Sales Revenues 22.98% 24.25% Operating Profit (Loss)/Total Assets 17.13% 15.72% EBITDA/Net Sales Revenues 31.51% 34.60% BOARD OF DIRECTORS 2025 Annual Report