CELEBI GROUND HANDLING 2025 AR

ÇELEBİ HAVA SERVİSİ ANONİM ŞİRKETİ AND ITS SUBSIDIARIES 78 Çelebi Ground Handling 2025 Annual Report The accompanying notes form an integral part of these consolidated financial statements. CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS OF 31 DECEMBER 2025 (Amounts expressed in Turkish Lira (“TL”) unless otherwise indicated.) Audited Audited Notes 31 December 2025 31 December 2024 ASSETS Current assets Cash and cash equivalents 4 3.771.766.156 4.360.995.105 Financial investments 542.905.136 525.662.312 -Restricted bank balances 5 503.765.000 - -Time deposits 5 39.140.136 525.662.312 Trade receivables 2.106.371.933 1.991.274.429 -Trade receivables from related parties 31 - 3.343.182 -Trade receivables from third parties 8 2.106.371.933 1.987.931.247 Other receivables 1.514.114.560 704.357.331 -Other receivables from related parties 31 353.907.740 409.800.617 -Other receivables from third parties 9 1.160.206.820 294.556.714 Inventories 10 229.824.246 154.224.994 Financial Instruments 10.367.137 13.560.203 Prepaid expenses 16 311.371.747 389.273.705 Current profit tax assets 29 173.993.721 - Other current assets 15 349.666.077 188.896.709 Subtotal 9.010.380.713 8.328.244.788 Assets held for sale 6 1.022.694.297 - Total current assets 10.033.075.010 8.328.244.788 Non-current assets Financial investments 5 32.952.018 58.759.479 -Restricted bank balances 5 32.909.067 58.722.351 -Other financial assets at fair value through profit/loss 5 42.951 37.128 Other receivables 2.067.606.260 1.739.657.965 -Other receivables from related parties 31 1.074.469.553 809.652.800 -Other receivables from third parties 9 993.136.707 930.005.165 Investments accounted using equity method 6 - 31.103.605 Property, plant and equipment 11 6.514.891.638 3.593.939.904 Right-of-use assets 12 3.456.318.660 2.419.665.349 Intangible assets 1.341.843.970 2.017.799.620 -Goodwill 13 1.213.611.748 354.025.440 -Other intangible assets 13 128.232.222 1.663.774.180 Prepaid expenses 16 611.137.415 309.419.481 Deferred tax asset 29 273.273.365 817.947.292 Other non-current assets 15 123.136.478 272.288.206 Total non-current assets 14.421.159.804 11.260.580.901 Total assets 24.454.234.814 19.588.825.689