AYES ÇELİK HASIR VE ÇİT SANAYİ A.Ş.

Regulatory Filings • Jun 7, 2024

SUMMARY INFORMATION

Presentation Currency	TL
Financial Statement Year / Period	2023 / Annual
Nature of Financial Statements	Consolidated
1) Are there any activities that do not comply with the Participation Finance Principles written in the article of association?	NO
2) Are there any share privileges that do not comply with the Participation Finance Principles written in the article of association?	NO
3) The ratio of the company's total income that do not comply with the Participation Finance Principles (%) [ (3A+3B-3C) / 3D ] * 100	0
4) The total of the company's assets that do not comply with the Participation Finance Principles (4E-4F)	0
5) The total of the company's liabilities that do not comply with the Participation Finance Principles (5H-5I)	0

1) Activities Written In Article Of Association That Do Not Comply With The Participation Finance Principles

*	YES / NO	SECTION NUMBER
1) Does the company"s article of association include any of the activities listed in article 1.1 of the "Share Certificate Issuance And Trade Standard" (Standard)?	NO	3
2) Does the company"s article of association allow to become a partner in companies whose activities include any of the activities listed in article 1.1 of the Standard?	NO	3
3) Does it include any expression indicating that at least one of the company"s subsidiaries (if any) in which the company owns more than 50% as controlling shareholder can perform any of the activities listed in article 1.1 of the Standard in its article of association?	NO	3

2) Preferred Shares and Usufruct Shares Information

*	YES / NO	SECTION NUMBER
1) Are there any dividend privileges among the share groups of the company or, if any, in the usufruct shares?	NO	6
2) Are there any liquidation privileges among the share groups of the company or, if any, in the usufruct shares?	NO	6

3) Incomes That Do Not Comply With The Participation Finance Principles (A+B-C)

A) INCOME FROM ACTIVITIES THAT DO NOT COMPLY WITH THE PARTICIPATION FINANCE PRINCIPLES ACCOUNTED UNDER REVENUE ITEM

ITEM NAME	AMOUNT
	TL
	2023 / Annual
	Consolidated
1) Total income from activities related to the production and trade of beverages/food consisting of alcohol accounted under the financial statement item, "Revenue"	0
2) Total income from activities related to the production and trade of porks and their products accounted under the financial statement item, "Revenue"	0
3) Total income from activities related to the production and trade of tobacco products accounted under the financial statement item, "Revenue"	0
4) Total income from activities related to gamble and activities that are considered as gambling accounted under the financial statement item, "Revenue"	0
5) Total income from activities related to interest-based financial transactions accounted under the financial statement item, "Revenue"	0
6) Total income from activities related to distribution and marketing of media and publishing activities accounted under the financial statement item, "Revenue"	0
7) Total income from activities related to entertainment, hotel management, tourism and organization activities accounted under the financial statement item, "Revenue"	0
TOTAL	0

B) RELATED FINANCIAL STATEMENT ITEMS

ITEM NAME	AMOUNT
	TL
	2023 / Annual
	Consolidated
1) Other Operating Income	41.951.660
2) Finance Income	56.242.714
3) Revenue from Finance Sector Operations	0
4) Investment Activity Income	61.144.836
5) Share of Profit (Loss) of Associated and Joint Ventures Accounted for Using Equity Method	0
TOTAL	159.339.210

C) INCOME THAT COMPLY WITH THE PARTICIPATION FINANCE PRIINCIPLES THAT IS IN THE FINANCIAL STATEMENT ITEMS LISTED IN TABLE B

ITEM NAME	AMOUNT
	TL
	2023 / Annual
	Consolidated
1) Price difference income (The portion accounted for in the items listed in table B)	147.031
2) Foreign exchange gains (The portion accounted for in the items listed in table B)	44.558.857
3) Term sales income (The portion accounted for in the items listed in table B)	0
4) Income from participation-based assets and funds included currency protected deposit (The portion accounted for in the items listed in table B)	5.636.310
5) Social security contribution income	2.772.657
6) Promotion income from participation banks	0
7) Customer prepayments recorded as revenue (The portion accounted for in the items listed in table B)	0
8) Provisions no longer required	4.034.212
9) Service revenue (The portion accounted for in the items listed in table B)	0
10) Rent and maintenance-repair income (The portion accounted for in the items listed in table B)	31.437
11) Warehousing income (The portion accounted for in the items listed in table B)	0
12) Compensation and penalty income	0
13) Insurance damage compensation income	0
14) Lawsuit income	0
15) Dividend income from companies whose activities comply with the participation finance principles	0
16) Total of other income that comply with the participation finance principles not listed above	102.158.706
TOTAL	159.339.210

Explanation for the article 16 above	Katılım Bankaları Vadeli Mevduat Kar Payları: 36.907.099 TL Menkul Kıymet Satış Karları: 55.508.526 TL Reeskont Gelirleri:6.238.315 TL Sabit Kıymet Satış Karları:1.406.471 TL Diğer Gelir ve Karlar: 2.098.295 TL

D) TOTAL INCOME

ITEM NAME	AMOUNT
	TL
	2023 / Annual
	Consolidated
1) Revenue	5.398.379.838
2) Other Operating Income	41.951.660
3) Finance Income	56.242.714
4) Investment Activity Income	61.144.836
5) Revenue from Finance Sector Operations	0
6) Share of Profit (Loss) of Associates and Joint Ventures Accounted for Using Equity Method	0
TOTAL	5.557.719.048

4) Assets That Do Not Comply With The Participation Finance Principles (E-F)

E) RELATED FINANCIAL STATEMENT ITEMS

ITEM NAME	AMOUNT
	TL
	2023 / Annual
	Consolidated
1) Cash and cash equivalents	72.657.232
2) Financial Investments (Total of Those Classified in Current and Noncurrent Assets)	666.914.316
3) Derivative Financial Assets (Total of Current and Noncurrent Assets)	5.636.310
4) Receivables From Financial Sector Operations (Total of Current and Noncurrent Assets)	0
5) Investments Accounted For Using Equity Method	0
6) Investments In Subsidiaries Joint Ventures And Associates	0
TOTAL	745.207.858

F) ASSETS THAT COMPLY WITH THE PARTICIPATION FINANCE PRINCIPLES THAT IS IN THE FINANCIAL STATEMENT ITEMS LISTED IN TABLE E

ITEM NAME	AMOUNT
	TL
	2023 / Annual
	Consolidated
1) Checks	0
2) Cash	39.314
3) Demand deposits	52.498.506
4) Total invested amount in participation-based financialinstruments (Lease certificates, sukuk, profit share deposit included currency protected deposit)	16.951.898
5) Shares in subsidiaries joint ventures and associates complying with the participation finance principles	0
6) Credit card receivables	3.167.514
7) Total of other assets that are considered as compliying with the participation finance principles not listed above	672.550.626
TOTAL	745.207.858

Explanation for the article 7 above

G) TOTAL ASSETS

ITEM NAME	AMOUNT
	TL
	2023 / Annual
	Consolidated
TOTAL ASSETS	1.793.661.349

5) Liabilities That Do Not Comply With The Participation Finance Principles (H-I)

H) RELATED FINANCIAL STATEMENT ITEMS

ITEM NAME	AMOUNT
	TL
	2023 / Annual
	Consolidated
1) Current Borowings	800.423.461
2) Current Portion Of Noncurrent Borrowings	1.062.779
3) Noncurrent Borrowings	372.337
4) Derivative Financial Liabilities (Total of Those Classified in Current and Noncurrent Liabilities)	0
5) Payables On Financial Sector Operations (Total of Those Classified in Current and Noncurrent Liabilities)	0
6) Other Payables (Total of Those Classified in Current and Noncurrent Liabilities)	55.699.979
TOTAL	857.558.556

I) LIABILITES THAT COMPLY WITH THE PARTICIPATION FINANCE PRINCIPLES AND LISTED IN THE TABLE H

ITEM NAME	AMOUNT
	TL
	2023 / Annual
	Consolidated
1) Lease Liabilities (Total of Those Classified in Current and Noncurrent Liabilities)	0
2) Bank Loans From Participation Banks	584.146.334
3) Issued Debt Instruments in interest-free instruments e.g.lease certificates, sukuk	0
4) Total of other debts that are considered as complying with the participation finance principles not listed above	273.412.222
TOTAL	857.558.556

Explanation for the article 4 above	İhracat Kredisi: 273.412.222 TL