CELEBI GROUND HANDLING 2025 AR

77 Çelebi Ground Handling 2025 Annual Report PAGE CONSOLIDATED STATEMENT OF FINANCIAL POSITION 78 CONSOLIDATED STATEMENT OF PROFIT OR LOSS 80 CONSOLIDATED STATEMENT OF OTHER COMPREHENSIVE INCOME 81 CONSOLIDATED STATEMENT OF CHANGES IN EQUITY 82 CONSOLIDATED STATEMENT OF CASH FLOWS 86 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 88-144 NOTE 1. ORGANIZATION AND OPERATIONS OF THE GROUP 88 NOTE 2. BASIS OF PRESENTATION OF THE CONSOLIDATED FINANCIAL STATEMENTS 91 NOTE 3. SEGMENT REPORTING 108 NOTE 4. CASH AND CASH EQUIVALENTS 110 NOTE 5. FINANCIAL INVESTMENTS 111 NOTE 6. INVESTMENTS ACCOUNTED BY USING THE EQUITY METHOD AND DISCONTINUED OPERATIONS 111 NOTE 7. SHORT-TERM AND LONG-TERM BORROWINGS 114 NOTE 8. TRADE RECEIVABLES AND PAYABLES 118 NOTE 9. OTHER RECEIVABLES AND PAYABLES 120 NOTE 10. INVENTORIES 121 NOTE 11. PROPERTY, PLANT AND EQUIPMENT 122 NOTE 12. RIGHT-OF-USE ASSETS 123 NOTE 13. INTANGIBLE ASSETS 124 NOTE 14. PROVISIONS, COMMITMENTS, CONTINGENT ASSETS AND LIABILITIES 126 NOTE 15. OTHER ASSETS AND LIABILITIES 129 NOTE 16. PREPAID EXPENSES 130 NOTE 17. DEFERRED INCOME 130 NOTE 18. PAYABLES RELATED TO EMPLOYEE BENEFITS 131 NOTE 19. EQUITY 131 NOTE 20. REVENUE AND COST OF SALES 132 NOTE 21. EXPENSES BY NATURE 132 NOTE 22. GENERAL ADMINISTRATIVE EXPENSES 132 NOTE 23. OTHER OPERATING INCOME 133 NOTE 24. OTHER OPERATING EXPENSES 133 NOTE 25. INCOME FROM INVESTING ACTIVITIES 133 NOTE 26. EXPENSES FROM INVESTING ACTIVITIES 133 NOTE 27. FINANCE INCOME 134 NOTE 28. FINANCE EXPENSES 134 NOTE 29. TAX ASSETS AND LIABILITIES 134 NOTE 30. EARNINGS PER SHARE 137 NOTE 31. RELATED PARTY DISCLOSURES 137 NOTE 32. NATURE AND LEVEL OF RISKS ARISING FROM FINANCIAL INSTRUMENTS 140 NOTE 33. FEES FOR SERVICES RECEIVED FROM INDEPENDENT AUDIT FIRM 144 NOTE 34. EVENTS AFTER THE BALANCE SHEET DATE 144 CONSOLIDATED FINANCIAL STATEMENTS FOR THE PERIOD JANUARY 1 - DECEMBER 31, 2025 CONTENTS