ÇİMENTAŞ İZMİR ÇİMENTO FABRİKASI T.A.Ş.

Interim / Quarterly Report • Aug 3, 2023

SUMMARY INFORMATION

Presentation Currency	1.000 TL
Financial Statement Year / Period	2023 / 6 Months
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?	YES
2) Are there any share privileges that do not comply with the Participation Finance Principles written in the article of association?	YES
3) The ratio of the company's total income that do not comply with the Participation Finance Principles (%) [ (3A+3B-3C) / 3D ] * 100	0,73
4) The total of the company's assets that do not comply with the Participation Finance Principles (4E-4F)	217.679
5) The total of the company's liabilities that do not comply with the Participation Finance Principles (5H-5I)	211.943

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)?	YES	Madde 7
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) 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

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?	YES	Türk Ticaret Kanunu'nun 519.maddesi hükümlerine göre %5 genel kanuni yedek akçe ayrılır. Kalandan varsa yıl içinde yapılan bağış tutarının ilavesi ile bulunacak meblağ üzerinden Sermaye Piyasası Kanunu hükümlerine ve Sermaye Piyasası Kurulu düzenlemelerine uygun olarak %50 oranında birinci kar payı ayrılır. Kalan miktarın %10'u kurucu intifa senedi sahibi ortaklara eşit oranlarda dağıtılır.
2) Are there any liquidation privileges among the share groups of the company or, if any, in the usufruct shares?	NO

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
	1.000 TL
	2023 / 6 Months
	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
	1.000 TL
	2023 / 6 Months
	Consolidated
1) Other Operating Income	64.888
2) Finance Income	66.750
3) Revenue from Finance Sector Operations	0
4) Investment Activity Income	702.028
5) Share of Profit (Loss) of Associated and Joint Ventures Accounted for Using Equity Method	0
TOTAL	833.666

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

ITEM NAME	AMOUNT
	1.000 TL
	2023 / 6 Months
	Consolidated
1) Price difference income (The portion accounted for in the items listed in table B)	0
2) Foreign exchange gains (The portion accounted for in the items listed in table B)	89.947
3) Term sales income (The portion accounted for in the items listed in table B)	3.598
4) Income from participation-based assets and funds included currency protected deposit (The portion accounted for in the items listed in table B)	0
5) Social security contribution income	0
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	403
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)	1.417
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	707.323
TOTAL	802.688

Explanation for the article 16 above	Hurda ve diğer malzeme satış geliri, Yatırım amaçlı gayrimenkullerin değer artış kazancı, Faiz geliri,Sabit kıymet satış karı ve Diğer gelirlerden oluşmaktadır.

D) TOTAL INCOME

ITEM NAME	AMOUNT
	1.000 TL
	2023 / 6 Months
	Consolidated
1) Revenue	3.426.210
2) Other Operating Income	64.888
3) Finance Income	66.750
4) Investment Activity Income	702.028
5) Revenue from Finance Sector Operations	0
6) Share of Profit (Loss) of Associates and Joint Ventures Accounted for Using Equity Method	0
TOTAL	4.259.876

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

E) RELATED FINANCIAL STATEMENT ITEMS

ITEM NAME	AMOUNT
	1.000 TL
	2023 / 6 Months
	Consolidated
1) Cash and cash equivalents	278.997
2) Financial Investments (Total of Those Classified in Current and Noncurrent Assets)	0
3) Derivative Financial Assets (Total of Current and Noncurrent Assets)	0
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	278.997

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

ITEM NAME	AMOUNT
	1.000 TL
	2023 / 6 Months
	Consolidated
1) Checks	0
2) Cash	672
3) Demand deposits	56.922
4) Total invested amount in participation-based financialinstruments (Lease certificates, sukuk, profit share deposit included currency protected deposit)	0
5) Shares in subsidiaries joint ventures and associates complying with the participation finance principles	0
6) Credit card receivables	3.724
7) Total of other assets that are considered as compliying with the participation finance principles not listed above	0
TOTAL	61.318

Explanation for the article 7 above	Vadeli mevduat hesaplarından oluşmaktadır.

G) TOTAL ASSETS

ITEM NAME	AMOUNT
	1.000 TL
	2023 / 6 Months
	Consolidated
TOTAL ASSETS	6.241.920

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

H) RELATED FINANCIAL STATEMENT ITEMS

ITEM NAME	AMOUNT
	1.000 TL
	2023 / 6 Months
	Consolidated
1) Current Borowings	211.943
2) Current Portion Of Noncurrent Borrowings	83.722
3) Noncurrent Borrowings	35.110
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)	3.618
TOTAL	334.393

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

ITEM NAME	AMOUNT
	1.000 TL
	2023 / 6 Months
	Consolidated
1) Lease Liabilities (Total of Those Classified in Current and Noncurrent Liabilities)	118.832
2) Bank Loans From Participation Banks	0
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	3.618
TOTAL	122.450

Explanation for the article 4 above