COCA-COLA İÇECEK A.Ş.

Audit Report / Information • Mar 4, 2025

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INDEPENDENT AUDITOR'S REPORT

To the General Assembly of Coca-Cola İçecek A.Ş.

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We have audited the accompanying consolidated financial statements of Coca-Cola İçecek A.Ş. (the "Company") and its subsidiaries (collectively referred to as the "Group") which comprise the consolidated statement of financial position as at 31 December 2024, the consolidated statement of profit or loss, the consolidated statement of other comprehensive income, the consolidated statement of changes in equity and the consolidated statement of cash flows for the year then ended and notes to the consolidated financial statements comprising a summary of significant accounting policies.

In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Group as at 31 December 2024, and its financial performance and its cash flows for the year then ended in accordance with Turkish Financial Reporting Standards ("TFRS").

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Our audit was conducted in accordance with the Standards on Independent Auditing (the "SIA") that are part of Turkish Standards on Auditing adopted within the framework of the regulations of the Capital Markets Board and issued by the Public Oversight Accounting and Auditing Standards Authority (the "POA"). Our responsibilities under these standards are further described in the "Auditor's Responsibilities for the Audit of the Consolidated Financial Statements" section of our report. We hereby declare that we are independent of the Group in accordance with the Ethical Rules for Independent Auditors (including Independence Standards) (the "Ethical Rules") the ethical requirements regarding independent audit in regulations issued by the POA; the regulations of the Capital Markets Board; and other relevant legislation are relevant to our audit of the financial statements. We have also fulfilled our other ethical responsibilities in accordance with the Ethical Rules and regulations. We believe that the audit evidence we have obtained during the independent audit provides a sufficient and appropriate basis for our opinion.

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Key audit matters are those matters that, in our professional judgment, were of most significance in our audit of the consolidated financial statements of the current period. Key audit matters were addressed in the context of our independent audit of the consolidated financial statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters.

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Group is expanding its operations with business	We performed the following audit procedures in
combinations. As a result of these business	relation to the impairment tests of goodwill and
combinations, the carrying amount of goodwill and	intangible assets with indefinite useful lives:
intangible assets with indefinite useful lives reached
to TRY 26.9 billion in the consolidated financial	• Evaluating the appropriateness of the cash
statements as of 31 December 2024. The total	generating units ("CGUs") determined by
amount of goodwill and intangible assets with	management,
indefinite useful lives reflects to 18% of total assets
of the Group.	• Performing interviews with Group
	Management to understand future plans for
The Group Management performs annual	each cash generating unit. Evaluating
impairment tests of its cash generating units to	management forecasts and future plans based
which goodwill and its intangible assets with	on macroeconomic information for each
indefinite useful lives have been allocated in	relevant CGU,
accordance with TFRS.
	• Comparing forecasted cash flows for each CGU
The recoverable amount of cash generating units	with its historical financial performance,
and intangible assets with indefinite lives are
determined based on value in use. The recoverable	• By involving our valuation specialists,
amount is determined based on the discounted	assessing the reasonableness of key
projected cash flows by using management	assumptions,including long-term growth rates
estimations, such as, earnings before interest, tax,	and discountrates, byconsidering
depreciation and amortization ("EBITDA"), weighted average of cost of capital and long-term	macroeconomic data,
growth rate.	• Testing the setup of the discounted cash flow
	models and their mathematical accuracy,
Since, there are significant estimatations and
assumptions used in the impairment tests	• Assessing management's sensitivity analysis of
performed by the Group management and since	key assumptions,
these assets have material magnitude on the
consolidated financial statements, the impairment	• Testing the disclosures in the consolidated
test of goodwill and intangible assets with indefinite	financial statements in relation to indefinite
useful lives is determined as a key audit matter. The	life intangible assets and evaluating the
related disclosure including the accounting policies	adequacy ofthese disclosures for TFRS
for impairment testing of goodwill and intangible	requirements.
assets with indefinite useful lives are disclosed in
Notes 2, 15 and 16.

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The Group management is responsible for the preparation and fair presentation of the consolidated financial statements in accordance with TFRS, and for such internal control as management determines is necessary to enable the preparation of consolidated financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the consolidated financial statements, management is responsible for assessing the Group's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Group or to cease operations, or has no realistic alternative but to do so.

Those charged with governance are responsible for overseeing the Group's financial reporting process.

Auditor's responsibilities for the audit of the consolidated financial statements

Responsibilities of independent auditors in an independent audit are as follows:

Our aim is to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an independent auditor's report that includes our opinion. Reasonable assurance expressed as a result of an independent audit conducted in accordance with SIA is a high level of assurance but does not guarantee that a material misstatement will always be detected. Misstatements can arise from fraud or error. Misstatements are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these consolidated financial statements.

As part of an independent audit conducted in accordance with SIA, we exercise professional judgment and maintain professional scepticism throughout the audit. We also:

• Identify and assess the risks of material misstatement in the consolidated financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

• Assess the internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Group's internal control.
• Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.
• Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Group's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the consolidated financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our independent auditor's report. However, future events or conditions may cause the Group to cease to continue as a going concern.
• Evaluate the overall presentation, structure and content of the consolidated financial statements, including the disclosures, and whether the consolidated financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
• Plan and perform the group audit to obtain sufficient appropriate audit evidence regarding the financial information of the entities or business units within the Group as a basis for forming an opinion on the consolidated financial statements. We are responsible for the direction, supervision and review of the audit work performed for purposes of the Group audit. We remain solely responsible for our audit opinion.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

We provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence. We also communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards actions taken to eliminate threats or safeguards applied.

From the matters communicated with those charged with governance, we determine those matters that were of most significance in the audit of the consolidated financial statements of the current period and are therefore the key audit matters. We describe these matters in our auditor's report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.

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• 1. No matter has come to our attention that is significant according to subparagraph 4 of Article 402 of Turkish Commercial Code ("TCC") No. 6102 and that causes us to believe that the Company's bookkeeping activities concerning the period from 1 January to 31 December 2024 period are not in compliance with the TCC and provisions of the Company's articles of association related to financial reporting.
• 1. In accordance with subparagraph 4 of Article 402 of the TCC, the Board of Directors submitted the necessary explanations to us and provided the documents required within the context of our audit.
• 1. In accordance with subparagraph 4 of Article 398 of the TCC, the auditor's report on the early risk identification system and committee was submitted to the Company's Board of Directors on 4 March 2025.

PwC Bağımsız Denetim ve Serbest Muhasebeci Mali Müşavirlik A.Ş.

Burak Özpoyraz, SMMM Independent Auditor

Istanbul, 4 March 2025

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Consolidated Statement of Financial Position for the year ended December 31, 2024

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@	@	Audited	\$XGLWHG
ASSETS	Notes	December 31, 2024	'HFHPEHU
@	@	@	@
Cash and Cash Equivalents	5	23.253.629
Financial Investments	6	95.739
Trade Receivables		12.929.093
7UDGHUHFHLYDEOHVGXHIURPUHODWHGSDUWLHV	30
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Other Receivables	10	589.685
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Derivative Financial Instruments	7 – 32	37.475
Inventories	12	15.381.432
Prepaid Expenses	11	3.672.459
Current Income Tax Assets		1.977.223
Other Current Assets	20	2.820.493
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@ Total Current Assets		60.757.228
@ Other Receivables		184.206
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Property, Plant and Equipment	14	54.255.650
Intangible Assets		29.706.278
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Right of Use Asset	14	718.795
Prepaid Expenses	11	1.643.971
Deferred Tax Assets	28	1.060.865
Derivative Financial Instruments	7 - 32	-
Other non Current Assetsther		-
Total Non-Current Assets		87.569.765
@ Total Assets		148.326.993

Consolidated Statement of Financial Position for the year ended December 31, 2024

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LIABILITIES	Notes	December 31, 2024	'HFHPEHU
@	@	@	@
Short-term Borrowings	8	15.151.409
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Current Portion of Long-term Borrowings	8	6.254.373
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Trade Payables		25.618.150
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Payables Related to Employee Benefits	21	510.252
Other Payables		3.442.781
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Derivative Financial Instruments	7 - 32	2.925
Deferred Income	11	420.905
Provision for Corporate Tax		547.722
Current Provisions		820.950
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Other Current Liabilities @	20	218.285
Total Current Liabilities		52.987.752
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Long-term Borrowings	8	27.738.759
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Trade Payables		3.604
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Non-Current Provisions		885.693
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Deferred Tax Liability	28	5.057.643
Derivative Financial Instruments	7 - 32	-
Non-Current Deferred Income	11	358
Total Non-Current Liabilities		33.686.057
@ Equity of the Parent	@	53.704.176
Share Capital	22	2.798.079
Share Capital Adjustment Differences	22	2.176.870
Share Premium		3.929.880
Other comprehensive income items not to be reclassified to		(572.029)
profit or loss
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Other comprehensive income items to be reclassified to profit or loss		(26.439.955)
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Restricted Reserves Allocated from Net Profit	22	3.183.883
Accumulated Profit / Loss		53.814.072
Net Income / (Loss) for the Year		14.813.376
Non-Controlling Interest Non-		7.949.008
Total Equity		61.653.184
Total Total Liabilities		148.326.993

Consolidated Statement of Profit or Loss for the year ended December 31, 2024

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@	@	Audited	\$XGLWHG
@		January 1 -	-DQXDU\
	Notes	December 31, 2024	'HFHPEHU
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Gross Profit / (Loss)		48.589.774
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# Profit / (Loss) From Operations		18.885.398
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Profit / (Loss) Before Financial Income / (Expense)		18.806.044
# Financial Income / (Expense)	# 27	(8.747.455)
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Monetary Gain / (Loss)	33	9.883.529
@ Profit / (Loss) Before Tax from Continuing Operations		19.942.118
# Tax Expense from Continuing Operations	28	(5.050.623)
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# Net Profit / (Loss) from Continuing Operations		14.891.495
@	@
Attributable to:	@
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Net Profit / (Loss)		14.891.495
# Equity Holders Earnings Per Share (full TL)	@

The accompanying notes form an integral part of these consolidated financial statements

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Consolidated Statement of Other Comprehensive Income for the year ended December 31, 2024

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#		January 1 -	-DQXDU\
	Notes	December 31, 2024	'HFHPEHU
# Profit / (loss) for the year		@ 14.891.495	#
# \$FWXDULDO*DLQ/RVVHV		(15.700)
'HIHUUHG7D[(IIHFW #	28	1.473
Other comprehensive income items, not to be reclassified to profit or loss		(14.227)
# +HGJHUHVHUYHJDLQORVVHV		(4.177.281)
&DVKIORZKHGJHUHVHUYHJDLQORVVHV		217.988
1HWLQYHVWPHQWKHGJHUHVHUYHJDLQORVVHV		(4.395.269)
'HIHUUHGWD[HIIHFW	28	1.119.126
&XUUHQF\WUDQVODWLRQDGMXVWPHQW		(11.569.093)
@ Other comprehensive income items to be reclassified to profit or loss, net		(14.627.248)
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Total Comprehensive Income After Tax		250.020
@ Total Comprehensive Income Attributable to:
1RQFRQWUROOLQJLQWHUHVW		403.249
(TXLW\KROGHUVRIWKHSDUHQW		(153.229)

COCA-COLA İÇECEK ANONİM ŞİRKETİ

Consolidated Statement of Change in Equity for the year ended December 31, 2024

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@					Other comprehensive income and expense items
@	@	@	@	@ Subsequently not to be reclassified to profit or loss	profit or loss@@	Subsequently to be reclassified to		@	@	@	@	@
Consolidated Statement of Changes in Shareholders' Equity	Share Capital	Share Capital Adjustment Differences	Share Premium	Actuarial Gains / Losses	Hedge Reserve	Currency Translation Adjustment	Restricted Reserves Allocated from Net Profit	Accumulated Profit / Loss	Net Profit / Loss for the Year	Total Equity of the Parent	Non Controlling Interest	Total Equity
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# January 1, 2024	@ 254.371	@	@ 4.720.578 3.929.880	@ (557.802)	@ (31.836.105)	@ 20.348.528	@ 2.947.089	@ 27.202.084	@ 29.712.936	@ 56.721.559	@ 8.183.675	@ 64.905.234
@ Other comprehensive income/(loss) Net profit / (loss) for the year	- -	- -	- -	(14.227) -	(3.058.155) -	(11.894.223) -	- -	29.712.936 -	(29.712.936) 14.813.376	(14.966.605) 14.813.376	325.130 78.119	(14.641.475) 14.891.495
@ Total Comprehensive Income / (loss)	-	-	-	(14.227)	(3.058.155)	(11.894.223)	-	29.712.936	(14.899.560)	(153.229)	403.249	250.020
@ Dividends Transfers	- 2.543.708	- (2.543.708)	- -	- -	- -	- -	- 236.794	(2.433.027) (236.794)	- -	(2.433.027) -	(53.779) -	(2.486.806) -
Effects of transactions under common control (Note 3) (*)	-	-	-	-	-	-	-	(431.127)	-	(431.127)	(584.137)	(1.015.264)
@ December 31, 2024	2.798.079		2.176.870 3.929.880	(572.029)	(34.894.260)	8.454.305	3.183.883	53.814.072	14.813.376	53.704.176	7.949.008	61.653.184

(*) As of September 28, 2024, 20% of the remaining capital of Etap was purchased for 28 million USD.

(Convenience Translation into English of Consolidated Financial Statements and Notes Originally Issued in Turkish) COCA-COLA İÇECEK ANONİM ŞİRKETİ

Notes to Consolidated Cash Flow for the year ended December 31, 2024

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@	@	Audited	\$XGLWHG
#	Notes	January 1-December	-DQXDU\'HFHPEHU
#		31, 2024
Net profit / (loss) from continuing operations for the year		14.891.495
#
Adjustments to reconcile net profit / (loss)		4.930.661	(1.718.596)
Adjustments for depreciation and amortization expense
Adjustments for impairment loss (reversal)		227.181	189.767
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Adjustments for provisions		(146.822)	702.149
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Adjustments for interest (income) expenses		7.657.120	4.876.382
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Adjustments for fair value loss (gain)		595.561	(697.341)
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Adjustments for unrealized currency translation		399.062	1.774.758
Gain / loss from joint ventures		4.793	24.324
Adjustments for tax (income) / expense		5.050.623	6.923.965
Adjustments for (gain) / loss on sale of property, plant and equipment		154.377	(230.846)
Interest expense from lease liabilities Transfer of Foreign Translation Differences Accounted in Other Comprehensive Expense in		95.712 -	107.357
the Previous Period to the Income Statement
Bargain purchase gain		(93.605)
Adjustments for monetary gain loss		(14.790.185)
Changes in working capital		3.674.318	(5.306.868)
Adjustments for decrease (increase) in trade receivables		(204.917)	(3.100.012)
'HFUHDVHLQFUHDVHRQWUDGHUHFHLYDEOHVGXHIURPUHODWHGSDUWLHV
'HFUHDVHLQFUHDVHRQWUDGHUHFHLYDEOHVGXHIURPWKLUGSDUWLHV
Adjustments for decrease / (increase) in inventories		4.191.392	181.295
Adjustments for increase (decrease) in trade payables		(234.421)	(1.897.866)
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Adjustments for increase (decrease) in other payables		(77.736)
Cash flows generated from operating activities		23.496.474	23.525.920
#
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A. NET CASH GENERATED FROM OPERATING ACTIVITIES		16.746.561	18.109.131
#
Cash outflows arising from purchase of property, plant, equipment, and intangible assets		(12.478.634)	(8.849.391)
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Proceeds from sale of property, plant and equipment and intangibles
Other inflows / (outflows) of cash
Cash outflow from acquisition of subsidiary
B. NET CASH USED IN INVESTING ACTIVITIES		(12.970.198)	(12.382.774)
# Cash outflow due to lease liabilities
Proceeds from borrowings
Repayments of borrowings
Cash inflow / outflow due to derivative instruments
Interest paid
Interest received
Dividend paid
Cash outflows resulting from changes in partnership shares that do not result in loss of
control in subsidiaries
C. NET CASH USED IN FINANCING ACTIVITIES		(10.481.718)	(5.995.632)
#
D. MONETARY GAIN / LOSS ON CASH AND CASH EQUIVALENTS		(1.522.619)
Net increase / (decrease) in cash and cash equivalents before currency translation effects		(8.227.974)	(2.036.514)
(A+B+C+D)
E. CURRENCY TRANSLATION ON CASH AND CASH EQUIVALENTS		72.450
Net increase / (decrease) in cash and cash equivalents (A+B+C+D+E)		(8.155.524)	(1.917.880)
F. CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR		31.409.153
#

CASH AND CASH EQUIVALENTS AT END OF YEAR END (A+B+C+D+E+F) 23.253.629 31.409.153

COCA-COLA İÇECEK ANONİM ŞİRKETİ

Notes to Consolidated Financial Statements for the year ended December 31, 2024

*Co qupu'gzrtgugf "lp"y qwcpf u'qh"VN"dcug" "qy'y g't wtej culpi 'r qy gt'dd'Vwtnkg "Nkc"*o'VNö+"cu'qhtF gego dgt '53. '4246.'' wprguu"qyj gty kug"uncygf +

CORPORATE INFORMATION AND NATURE OF ACTIVITIES 1.

General

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Shareholders of the Company

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Cu'qhF gego dgt'53.'4246.''cpt '4245.''j g'eqo r qukkqp''qir'y gk'tgar gewsg''r gtegov.is''' ecp"dg"uwo o ctk gf "cu"hqmqy uk"

	December 31, 2024		F gego dgt "53."4245"
	Nominal		P qo kpcn"
	Amount	Percentage	Co qwpv"	Rgtegpvci g'
Cpct qnv/Ghgu"Dltce,nmxg"O cm"Ucpc { kC0 0"oCpcf qmvChguio+"	1.122.520	40,12	324(269"	62.34"
Vj g"Eqec/Eqrc'GzrqtvEqtr qtcvkqp"%VEEGEö+"	562.257	20,09	730336"	42.2: "
Ghgu"Rc ctmo c"xg"Fc , v,o "VlectgvC0 0"o6Gh co+"	283.669	10,14	470: : "	32.36"
Rwdrlen "Vtcf gf ""	829.633	29.65	97644"	4: .87"
	2.798.079	100,00	4760593"	322.22"
lohrcvlop"Tguccgo gpv"Ghrgev"	2-176.870		6042079:
	4.974.949		60 960 6;

Nature of Activities of the Group

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Notes to Consolidated Financial Statements for the year ended December 31, 2024

*Co qwpu'gzr tguugf "lp"y qwcpf u'qh" VN"dcugf" "qy gt"qh"Vwrrkg "Nkc" "o'VNo-"cu'qhTF gego dgt '53. "246." wprguu'qyj gty kug'uxcygf +

1.

Subsidiaries and Joint Ventures"

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Undukf kct kgu"

. .				Effective Shareholding and Voting Rights (%)
. .	Place of Incorporation	Principal Activities	December 31, 2024	F gego dgt '53." 4245"
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Cpcf qnx/Gvcr "Rgpmqp"1 ,f c"xg" +gegm" ©t Aprgtk'Up0Xg''Vle0C0 0*oGvcr ö+"3+"3+" "Vwtng{ "		Rtqf we wp p"cpf "ucrg"qh"it wks." xgi g\cdrg"lwleg"cpf "eqpegp\tcvg"	100,00	: 2.22"
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Cn'Y cj c'hqt "Uqhv'F thomi. "Lukegu. "O logt cn" Y cygt. "Ricunkeu."cpf "Rmunke"Ecr u" Rtqf wevkqp"NNE"%Cn"Y cj co+"	Kcs"	Rtqf weikqp."If kntkdwkqp."cpf "ucrgu" qh"Eqec/Eqm"rtqf we'u"	100.00	322.22"
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Lakpv'X gpwt g"

	Place of Incorporation	Principal Activities	Effective Shareholding and Voting Rights (%)"
				December 31, 2024 F gego dgt "53."4245"
U{ tkp"UqhvF tlpmUcrgu"cpf " F kutklwkqp"NONEO*==UUF UF øø+"	U{ tkc"	F kntkdwkqp"cpf "ucrgu"qh" Eqec/Eqm"rtqf wew"	50.00	72.22"

⁼

COCA-COLA İÇECEK ANONİM ŞİRKETİ

Notes to Consolidated Financial Statements for the year ended December 31, 2024

*Co qupu'gzrtgugf "lp"y qwcpf u'qh"VN"dcug" "qy'y g't wtej culpi 'r qy gt'dd'Vwtnkg "Nkc"*o'VNö+"cu'qhtF gego dgt '53. '4246.'' wprguu"qyj gty kug"uncygf +

1. CORPORATE INFORMATION and NATURE OF ACTIVITIES (continued)

Economic Conditions and Risk Factors of Subsidiaries and Joint Ventures

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Average Number of Employees

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December 31, 2024	December 31, 2023
4.641	6078: "
5.724	706: : "
10.365	32089"

BASIS OF CONSOLIDATED FINANCIAL STATEMENT PRESENTATION 2.

Basis of Preparation of Financial Statements

Uxygo gpv'qh'Eqo r rkcpeg''y kj "VHFU"

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Comparative information and restatement of prior year

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COCA-COLA İÇECEK ANONİM ŞİRKETİ

Notes to Consolidated Financial Statements for the year ended December 31, 2024

*Co qupu'gzrtgugf "lp"y qwcpf u'qh"VN"dcug" "qy'y g't wtej culpi 'r qy gt'dd'Vwtnkg "Nkc"*o'VNö+"cu'qhtF gego dgt '53. '4246.'' wprguu"qyj gty kug"uncygf +

2. BASIS OF CONSOLIDATED FINANCIAL STATEMENT PRESENTATION (continued)

Financial Reporting in High-Inflation Economies

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Date	Index	Coefficient	Three Year Compound Interest Rate
53'F gego dgt "4246"	408: 6.77"	3.22222"	4: 3' "
53'F gego dgt "4245"	30 7; .5: "	3.6659; "	48: ' "
53'F gego dgt "4244"	3034: .67"	4.59: : 9"	378' "

Vi g'o clo'gro gpu'ally g'Eqo r cp () i'cf lwao gpVmt 'http://www.bp'reappo.go/gu'ctg'ou' hqmqy uk

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/"0 qpgct { "cuugu"cpf "hcdkkkgu"ctg"pqv"cf lwngf "cu"y g{ "ctg"ewt.gpv"r wj "ewt.gpv"r wtej culpi " r qy gt ":v\j g"dcrcpeg"\j gg\f\c\g0lf\"cuguly j gtg"\j g"\p\r\v\u"\h\p\/0 qpg\ct {"kgo u"gzeggt" yj g"tgeqxgtcdrg"co qwpv"qt"pg"t.gcfkccdng"xcmg."yj g"r tqxkdqpu"qd"VCU"58" cpf "VCU"4" y gtg" cr rlgf ." t gur ge ix gn { 0"

/"P qp/o qpgct{ "cuugu"cpf "hedkkkgu"cpf "gs wks{"kgo u"j cv"ctg":gulgf":p"ewtgpv"rwtej cukti "r gy gt" cv'ij g'lcmpeg'uj ggvf cvg'' cxg'dggp'eqttgevgf ''wulpi ''j g'tgrgxcpv'eqgthelgpvx0'

/"Cmlkgo ulkpensf gf "k"j g"lpeqo g"ucrgo gpw"cpf "qyj gt"eqo g"ucvgo gpw."gzegr vequi"d" ucrgu."f gr tgelevkqp"gzr gpug."r tqhkquu"qp" cuygV ucrgu." j cxg" dggp" cf lwngt " www." yj g"tggxcpv' o qpy n" " cf Iwno gpv" eqghtlelgpul" Equv" qh" itgelcvkpp" gzr gpug." cuugv" it tqhkilquu" kgo u" j cxg" dggp" t gecrewr yg 'y g"dcuku"qh"cf lwuyf "dcrcpeg"uj ggvkgo u"wiki "eqttgevkqp"eqgthelgpull"

/"Cm"kgo u"k"y g"uncyo gp"qh"ecuj "my u"ctg"gzr tgaug" "p"yj g"wpk"qh" "v"y g"gf "ql"y g" t grat upi "r gt kqf "

/"\/ g"ghgev"qh"kphrvqp"qy"y g"Eqo r cp{ x"pgv" qukkqp"k"jj g"ewt.gpv"r gtlqf"|1"|1geqtf gf"|0" yj g"pg"o qpgvct { "r qukkqp"muu"ceeqwpv"kp"yj g"lpeqo g"ucvgo gpW"

Eqorctctkg"Hk wguk"

/"Vj g"tggxcpv"hi wtgu"nt"\j g"r tgxlqwi'tgr qtkpi "r gtktf "ctg":gcttcpi gt" "cr rn kpi "yj g" gpgtcd": tleg"|yf gz" uq"yj cvleqo r ctcvkg"hpcpelcriucvgo gpw"ctg"r tgugpygf "ky"y g"wtgo gpv"xcrkf "cv"y g"gf"dd"y g" t gr at woi "r gt lqf 0%ht o cwqp"t kerqugf "ht" tgxlqwi'r gtlaf u'kl'crach tgugngf "ky"ij g"o gcuntgo gpv'hpkyxcht" cv'y g"gpf "qh"y g"t gr qt upi "r gtlqf 0"

New and Amended Turkish Financial Reporting Standards

a) Standards, amendments,"and interpretations applicable as of 31 December 2024:"

Amendment"to IAS 1 – Non-current liabilities with covenants; girgeskxg"tqo "cppwcri " qp"qt"chgt"3"Lcpwct { "42460"Vj gug"co gpf o gpw"erctkk("j qy "eqpf kkqpu"y kj "y j lej "cp"gpkw"o ww'eqo r r(" y kj lp"y grkg"o qpy u"chgt"y g"tgr qt tp1 "r gtlqt "chgev"y g"erculdlecskyp"al"c"hcdktsv(0"Yj g"co gpf o gpw"cnxq" clo "sq"lo r tqxg"lphto cvqp"cp"gpvky"r tqxkf gu"tgrcyf "q"itcdkkkgu"uwdlgev"q" jy gug"eqpf kkqpul""

COCA-COLA İÇECEK ANONİM ŞİRKETİ

Notes to Consolidated Financial Statements for the year ended December 31, 2024

*Co qupu'gzrtgugf "lp"y qwcpf u'qh"VN"dcug" "qy'y g't wtej culpi 'r qy gt'dd'Vwtnkg "Nkc"*o'VNö+"cu'qhtF gego dgt '53. '4246.'' wprguu"qyj gty kug"uncygf +

2. BASIS OF CONSOLIDATED FINANCIAL STATEMENT PRESENTATION (continued)

New and Amended Turkish Financial Reporting Standards (continued)

a) Standards, amendments,"and interpretations applicable as of 31 December 2024 (continued):"

Amendment"to IFRS 16 - Leases on sale and leaseback; gifgesky u'dgi u'dgi u'dgi "q"qt":'hgg'":'' Lepwet "42460Vj gug"co gpf o gpwlpent g'tgs wtgo gpw'htt 'ucrg'op' 'igcugdcen'tcpuces/qpu'lp" HTU "38" q"gzr rch" y y "re" gpks("ceeqwpw")qt":"lurg"cpf")gcugdcentichgt")j g"tcpuceMp0Ucrg"cpf "rgcugdcenttcpuces\qpu'y j gg"uqo g"qt" cm'\j g'lgcug'r c{o gpw"ctg'xctlcdrg'rgcug''c { o gpw'y cvf' q' pov'' gr gr' 'tcvg''ct 'tcvg'' ctg'' o qu'illegy( ''q" dy' o r ce gf 0' Amendments to IAS 7 and IFRS 7 on Supplier finance arrangements; gheewsg"tqo "cppwcir glaf u" dgi lppk1 "qp"qt"chgt"3"1cpwct ("42460"){ gug":0 gpw"tgs wtg":1"g":1cpeg" jg":1cpurct.gpe{"cliuwr riggt" hkocpeg'.tt.cpi go grw'cpf 'jj gk''.ghgew'gp''.edg r cp { ai'hedktkgu.''ecuj 'hs vkf ky' 'lkm0Vj g'f kæquw.g'' t gs wtgo gpw"ctg" jy g"fCUDail gur qpug" q" prily o g"eqo r cplgustiw r rigt' lepcpeg" tt cpi go gnu'ctg" qu' uwhkelgpvn{ "xkukdrg."j kpf gtkpi "kpxguvqtuø"cpcn{ uku(0"

IFRS S1, 'General requirements for disclosure of sustainability-related financial information; ghgevksg' lt qo "cppwctir gtlgi lpplpi "qp"qt"chgt"3"Lpvct | "42460Vj kl"ucpf ctf "loent gu"y g"eqtg"!tco gy qtmltgt" jg "f keequwsg" qh'o cytlerillphpto cvqp''cdqw'uxuckpcdkks/ tgrougf 'tkmi'cpf ''qr r qtwpkkgu'cetqui''cp''grold{ d'Acnug'ej clp0'

IFRS S2, 'Climate-related disclosures'; gtheeks.g'hqo "cppwcir gtlcf u'dgi lpplpi "qp'qt"chgt'3"Lpwct ("42460Vf ki" ki'y g'htuv'y go cue'urcpf ctf "kuwgf ''j cv'ugu''gw'tgs wtgo gpw"rnt o cwp''cdqw'eno cyg'tgrough " tkuml":pf "qr r qt wpkkgu()

J qy gxgt."lp"yj g"Dqctf "F gelalqp"qd'y g"M M'r wdrkgj gf "ly" jj g"Qthelcri" c| gwg" crgf "F gego dgt" 4; . "4245."egt vch" dwdpgugu""W"j cu"dggp"cppqwpegf"y cv"k"y kn'dg"uwdlgev"q"o cpf cvqt { "uww.lpcdkts{ "tgr qtspi" cp">( "cy": ''cy'l' lcpwct ( ''. ' ' 2460' Y kj lo''y g'uegr g''ah' y g''SDqct ''F gelalap''gh' y''l y rhecvap'' oh' Vitniki ''' www.pcclkky''' '' gr at voi'' 'Ucof ctf u'' *VUTU4St cugf "Lopwct '7."4246."dwukguugu'y cvlcm'y kj lp" jj g'veqr g'qh'imuclpcdkky''r tceweg'' 'htt'y g't wt qug'' qhf ggto lphpi "y g"dwlggurgu"y cv"y kri'dg"uwdlgev"q"uwnclpcdkkt("tgr qttps") gt"] cpf."lp"ceeqtf cpeg"y kjj "y g" \$Dqctf"Fgeklep"qp"yjg"Ueqr g"ql"Cr r rlecvlqp",h"/wtnkjj "Uwclocdkks/ Tgr qtvpi "Ucpf ctf u"*VUTUA"f cygf "F gego dgt" 38. ¼246. 'ij g'ieqr g'qh'ij g'dwlggwl'j cv'y knilgev'iq'inwclpcdkkw 'tgr qtspi''j cu'dggp'ej cpi gf 0Vj g'f tqw 'lrmi'y kj jq" yj g'tgrgxcpv'ueqr g0'

b) Standards, amendments, and interpretations that are issued but not effective as of 31 December 2024:

Vj g"l tqw") cu"pqV{gv"ly g"mmy lpi "ucpf ctfu"| cv"] cxg"pqv"|gylgpgtgf"|pq"hqteg":pf"|jg"hqmy lgil" ej cpi gu"cpf "\p\gtr tg\c\kqpu"\q"gzku\pi "r tgx\qwu"ucpf ctf u<"

IFRS 17, 'Insurance Contracts'; 'ghge\kg'hqo ''ppwcir gtlgf'ctsgt'3''Lpwct '42450Vj ki'ncyf ctf " tgrrcegu"HTU"6."y j kej "r gto kwgt"c"y k g"xctlgy,"gh"r tcelegu"!p" ceeqwplpi "htt" kpustcpeg" eqptcew0 HTU" 39"y kn" hwpf co gpvcm{ "ej cpi g"y g"ceeqwpwpi "d{ "cm"gpvkkgu"y cv"runtcpeg"eqptccvu0"

Amendments to IAS 21 - Lack of Exchangeability; ghgesksg'hqo "cpwcit gtlqf u'lgi lpplpi "qp"ot"chgt" "Lowet {" 42470Cp'gpks' 'ki'lo r cewf 'd{ 'j g''co gpf o gpy''; ip' xtc 'tcouce kgp''c 'http' p'entt.gpe( '\i cVallpov' gzej cpi gcdng"!pqjj gt"ewttgpe{"cv"c"o gcuntgo gpv"t cvg"l"ewttgpe{"lu"grej opi gcdn"y j gp" y gtg'lu''cp''cdktv' ''q"qdclp'y g"qy gt'ewtgpe("fy kg","cyto cricf o lphatcakg") g"tcpuceup"} qwf "cry"r rceg" y tqwjj "c"o ctmgVqt"gzej cpi g"o gej cpk10 "ij cv'etgcygu'gphqtegcdrg":ki j w"cpf "qdri cvqpul"

Amendment to IFRS 9 and IFRS 7 - Classification and Measurement of Financial Instruments=" ghgevksg"ftqo "cppwcitigr qtvpi "r gtlqf u"dgi loplpi "qp"qt"chgt"3"Lcpwct ("4248" gctn" "cf qr wqp"kl":xckrdg-fl Vj gug"co gpf o gpw""

• É c"pgy "gzegr vgp"hqt"uqo g"hocpelcrithedktkgu"ugwgf"\j tqwi j "cp"grgestaple"></argo =""
• É erctkk{ 'f 'htt j gt' i wf cpeg'htt'curguly: ''y j gy gt'c'hpcpelcil'curgVo ggw'y g'uqgy('' c { o gpw'dh't thele cricpt' '' lpvgt guv "URRK" et kgt kqp=""
• É lputwo gpw'y kj 'lgcwtgu'hpmgf 'q"\j g"cej lgxgo gpv"ngeknicpf 'i qxgtpcpeg"GUI +'tct gw="cpf
• ட் o cmp"wr f c gu"rq"yj g"f kterquntgu"rat"gs vkst "Pout w gpw"f gult "Xcrag"y t qwi j "Qy gt "Eqo r t gj gpuksg" Kpeqo g":HXQEK0"

COCA-COLA İÇECEK ANONİM ŞİRKETİ

Notes to Consolidated Financial Statements for the year ended December 31, 2024

*Co qupu'gzrtgugf "lp"y qwcpf u'qh"VN"dcug" "qy'y g't wtej culpi 'r qy gt'dd'Vwtnkg "Nkc"*o'VNö+"cu'qhtF gego dgt '53. '4246.'' wprguu"qyj gty kug"uncygf +

2. BASIS OF CONSOLIDATED FINANCIAL STATEMENT PRESENTATION (continued)

New and Amended Turkish Financial Reporting Standards (continued)

b) Standards, amendments, and interpretations that are issued but not effective as of 31 December 2024 (continued):

Annual improvements to IFRS – Volume 11; Cppwcd'ko rtqxgo gpw'ctg"no kgf "q"ej cpi gu"gi gt" erctM("yj g"y qtf kpi "lp" cp" Ceeqwpipi " Ucpf ctf "qt" eqttgev" o kpqt" wployen gf "eqpugs wgpegu." qxgtuk j w/at 'eqphlew'dgy ggp'yj g''tgs wtgo gpw'lp''y g''Ceeqwpupi' 'Ucpf ctf ul'Vj g''4246''co gpf o gpw.''ctg'''q" yj g'hqmqy kpi 'uxpf ctf u<

• É KHI U'3 "Houv vo g'Cf qr vkgp"qh"Kygtpc vqpcn"HocpelcriT gr qt skpi "Ux"
• E KITU9"Hocpelcn"Kputwo gpus"Fkemuwtgu"cpf "ku"ceeqo r cp{ kpi "I wk cpeg" p"10 r rgo gpvpi "KHTU9="
• É KHI U'; "Hocpekn"Kurt wo gpw="
• É KHI U'32"Eqpuqrkf cvgf "Hlocpelcn"Ucvgo gpw="cpf "
• É KU9"Uxeygo gpv"qh"Ecuj "Hrqy u0"

IFRS 18 Presentation and Disclosure in Financial Statements; ghgekxg"tqo "cppwcnly glqf u'dgi " qp"qt"chgt"3"Lpwct { "42490 Vj killel", g"pgy "ucpf ctf "qp": tgugpycvkgp":pf "f kerquwtg"lg":n0cpelcriuncigo gpw." y kj "c"hqew"qp"w f cygu'q"y g"mcvgo gpv"gh" tqtky'qt"pgy "eqpegr w1lptqf vegt" lp" HT U"3: "tgrvg" vq<"

• É y g"untwewtg"qh"y g"ucvgo gpv"qh"r tqhk"qt "muu=""
• E tgs wtgf "f kerquntgu"p" y g"hocpekcriucygo gpw"nt "egt clop": gthato cpeg"o gcusted" in vict g" tgr qt gt "qwwk g"cp"gptky al"hocpelcriuncigo gpw" ghlygf "r gthyto cpeg"o gcuwgn=" cpf ""
• É gpj cpegf "tkpek rgu"qp"ci i tgi cvkp"cpf "fluci i tgi cvkqp"y j lej "cr rn" vq"jj g"t tlo ct { "hpcpekcilivego gpu" cpf "pqvgu"kp"i gpgtcn0"

IFRS 19 Subsidiaries without Public Accountability: Disclosures; grheeksg" ttqo " cppwch"rghyf u" dgi kpploi "qp"qt"chgt"3"1cpwct {"42490Cctrlgt":"r rt necvap","id"pgy" "ncpf ctf" y qtml":rrpi udf g" qy gt 'KITU'Ceeqwpupi 'Ucp' ctf u0Cp'grid kirg'iwdukl ktt { 'cr rrigu'ij g'lgs wtgo goullp'orj gt'HTU'Ceeqwpulpi '' Ucpf ctf u'gzegr vl'htt 'y g'f kemuwtg't gs wego gow'cpt "lour cf "f kernuwtg"tgs wtgo gru'lly" KHTU'3; di'tgf vegf 'f kerquwtg'tgs wtgo gpw'dcroped'y g"kplato cwqp'nggf u'qh'y g"wgtu'qh'grid king" uwduk letguølkocpelcriunergo gowly kj 'equivexkoi u'ht't tgr etgtu0HTU'3; 'Ni'c''xqmpvct { 'htt'grid klm'' uwdukf kctkgu()C "uwdukf lct { "ku"grki kdrg"]hk""

• É kif qgu'þqv'j cxg'r wdrke"ceeqwpwcdkkv{ =cpf ""
• É ki'j cu'cp'wiko cyg'at 'lpygto gf levg'r ctgpv'y cv'r tqf wegu'eqpuqrif cyg' 'hpcpelcn'ucvgo gpw'cxclxcdrz'hgt' r wdrke"wug"y cv'eqo r n{ ''y ky "KHTU"Ceeqwpskpi "Uxpf ctf u0"

Vj guy'ej cpi gu''ctg'bqv'gzr gevg' 'kq'' cxg'c''lui pklecpvlo r cev'q ''j g'hlocpelarit qukkqp'';pf' '; gthyto cpeg',h'ij g'' tqw 0'

Notes to Consolidated Financial Statements for the year ended December 31, 2024

*Co qupu'gzrtgugf "lp"y qwcpf u'qh"VN"dcug" "qy'y g't wtej culpi 'r qy gt'dd'Vwtnkg "Nkc"*o'VNö+"cu'qhtF gego dgt '53. '4246.'' wprguu"qyj gty kug"uncygf +

2. BASIS OF CONSOLIDATED FINANCIAL STATEMENT PRESENTATION (continued)

Functional and Presentation Currency

Vj g"o clatky "ql"y g"eqpuqtf cigi":n":n\r\r\x\x\x\x\x\x\x\x\x\x\x\x\x\x\x\x\x\x\x\x\x\x\x\x\'\x\x\'\'\'\'\'\'\'\'\'\'\'\'\'\'\'\'\'\'\'\'\'\'\'\'\'\'\'\'\'\'\'\'\'\'\'\'\'\ ctg'hpcpelcm'. "gegpqo lecm{ "cpt" ctspcm{ "cwqpqo qwd0Vj g"I tqwr 'stcpurvgu'lp"ceeqtf cpeg"y kjj "SVCU'43" Vj g"Ghgew"qh"Ej cpi gu"ky"Hatgii p"Czej cpi g"Tcvguvalpi "tcpurcyf "co qwpw"mt"pqp/o qpgct {"kgo u'ctg" vtgcvgf "cu"vj gkt"j knqtkecn"equv0"

Hwevkqpcd'cpf "rtgugpvckqp"ewt.gpe/"ql"\jg"[1]qw"]w"\wthkpedapcd'ewt.gpelga"qd"\j g"uwduk{ktlgu" cpf "lqkpv'xgpwtgu"ctg"cu"hqmqy u<"

		December 31, 2024		F gego dgt "53."4245"
	Local Currency	Functional Currency	Ngecn"Ext gpe{ "	Hwpeyqpcn"Ewtgpe{ "
CCSD	Turkish Lira	Turkish Lira	Vutmuj "Nktc"	Vutmuj "Nktc"
ETAP	Turkish Lira	Turkish Lira	Vutmuj "Nktc"	Vutmuj "Nktc"
Almaty CC	Kazakh Tenge	Kazakh Tenge	Mc cm "Vgpi g"	Mc cm "Vgpi g"
Azerbaijan CC	Manat	Manat	O cpcv"	O cpcv"
Turkmenistan CC	Turkmen Manat	Turkmen Manat	Votmo gp'O cpcv"	Votmo gp'Ocpcv'
Bishkek CC	Som	Som	Uqo "	Ugo "
TCCBCJ	Jordanian Dinar	Jordanian Dinar	lqtf cpkcp"F kpct"	lgtf cplcp"F kpct"
SBIL	Iraq Dinar	Iraq Dinar	Kcs 'F kpct"	Kcs "F kpct"
SSDSD	Syrian Pound	Syrian Pound	U{ tkp'Rqwpf "	U{ tkp"Rqwpf "
CCBPL	Pakistan Rupee	Pakistan Rupee	Romancp "Tw gg"	Romancp'Tw gg"
CCBB	Bangladesh Taka	Bangladesh Taka	Depi nf guj "Vem"	Depi ref guj "Vem"
CCI Holland	Euro	U.S. Dollars	Gwtq""	W00F qmctu"
Waha B.V.	Euro	U.S. Dollars	Gwq"	W00F qmctu"
Al Waha	Iraq Dinar	Iraq Dinar	Kcs "F kpct"	Kcs "F kpct"
Tajikistan CC	Somoni	Somoni	Ugo qpk"	Ugo qpk"
CCBU	Som	Som	Uqo "	Uqo "
Samarkand	Som	Som	Uqo	Uqo
Namangan	Som	Som	Uqo	Uqo

Foreign Currency Translations

Vtcpccelqpv"kp"1gtgk p"ewt.geegtf.gf":c"j g"tcvg":whpi":cv"j g"f.cg":ql"y g":tcpuceskqp0Cmff khgtgpegu":tg" t geatf gf "ly g"eqpuqtf cyf "lpeqo g"ucrgo gpv"qlf jj g"t.ggxcpv"r.gtlqf."cu"httgli p"ewt.gli p" ewtgpe{"tcpurchap":cygl":ppqwpegf"|} }j g'Egr\crlDcpm',lt',j g'Tgr wdde'qh'Vwtng{ 'id/'j g'1 tqwrddiwddf lettgu" lp">wtng{0MLF 'co qupul't.gygryf 'p'y g'cuuyceequpu'ctg'.tcpurcyf 'lp'y "jr_'qthelen'VN'gzej coi g'log"qd' WJF "dwlpi "qp"F gego dgt"53."4246."WJF"3.22" "1wn"?" "VN"57.4: 25" "f gego dgt"53."4245="WJF"3.22" "1wn"?" "VN" 4; .65: 4+'y j gtgcu"WF "co qwpw"p"y g"hcdktv" ceeqwpw"ctg" topuryer "y g"qthelcn"/N"gzej cpi g"tcvg" qh"WJF"ugmpi "qp"Fgego dgt"53."4246."WLF "3.22" "1wn":""W"57.565: ""F gego dgt"53."4245 "WJF"3.22" "1wn":"" VN4; 6; 35-01Ewty gto qtg."WUF "co qwpwlp"jj g'lpeqo g'uctg'tcpurvgf 'lpy'VN''vv'y g'exgtci g'VN'gzej cpi g'' tcvg"nt"WJF "dvd lpi "htt" j g"r gtlqf" "kd"WJF "3.22" "twm"? "VN"54.9; : 6"81cpwct { "3"/"F gego dgt "53."4245="WJF"3.22" *hwm+"? "VN"45.999840"

Vj g''cuygu'cp' 'tleckkkgu'qh'uwdukf lettgu'cp' 'lqlpy'xgp wtgu''cr gtc wp't.gu''cy g'tcgureyf ''v'ig'log''dl' gzej cpi g''twipi ''cv'y g'dcryeg''y gy'f cyg'opt' 'y g'lpeqo g'undukt lettgu'cnt 'lglov'xgrwggi'ctg' stcpursgf":v\:xgtci g"gzej cpi g"tcrgulFktgtgpegu"y cv"gew.ig"gh",ngtci g"gzej cpi g"ccgulctg" hqmy gf "wpf gt "ewt gpe{ "tcpurc sqp"f khgtgpegu"ercuuktkgf "wpf gt "gs wks(0"

Offsetting

Hpcpelcn'cuugu'cpf 'hcdkkkgu'ct.g'qftugs:''cp' 'y g''pgv'co qwpvlki''gr qtvgf 'lp''y g'dcrcpeg''ij gg''y gg'y'y grg''ir grg''' gphrtegcdrg'tkij v'vq'lyg'tgeqi pk gf ''co quovu''cpt''ij g'ig''ka''cp''lg''dcukl'at'tgcrkg''y g'' cuugvcpf "ugwrg"y g"rkcdkrky "uko wricpgqwun{0"

-

• =
• =

Notes to Consolidated Financial Statements for the year ended December 31, 2024

*Co qupu'gzrtgugf "lp"y qwcpf u'qh"VN"dcug" "qy'y g't wtej culpi 'r qy gt'dd'Vwtnkg "Nkc"*o'VNö+"cu'qhtF gego dgt '53. '4246.'' wprguu"qyj gty kug"uncygf +

2. BASIS OF CONSOLIDATED FINANCIAL STATEMENT PRESENTATION (continued)

Estimates, Assumptions and Judgements Used"

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• a) ` Vj g''l tqw 'tgxlgy u'y g'ectt{kpi ''xcmgu'qd'r tqr gtv'.''rrepv'cpf ''go r cko gpv'y j gp''gxgpu''qt'' ej cpi gu"kp"eltewo uspegu"kpf lectg"y cv"y g"ectt { kpi "xcnwg"o c{ "pqv"dg"tgequery"} "Wej "lpf lecwqp" gzkuu'cpf 'y j gtg'y g'ectt { kpi 'xcmgu'gzeggt 'tj g'gunko cyf 'tgeqxgtcdng''co qwpx' '' wpku"ctg"y tkvgp"f qy p"1q"1j gtt"tgeqxgtcdrg"co qwpv0"y g"tgeqxgtcdng"ccdrg"xcmg="qd" r tqr gtv{. "r repv'cpf "gs wr o gpVkd'y g" tgcyst"gh'pgvbgmpi "ttleg":pf 'xcmg'lp'wg"36"cpf "P qqg'3740"
• b) ` F ghgttgf "cz"cuugv"k1"qpn" tyeqtf gf "ki"k"ki"r tqdcdrg"peqo g"y kn"dg"tgcrk gf" "lp" y g"hww.g0" Wpf gt 'y g'eltewo ucpegu'y cv'c' ccdrg' pego g'y kn'dg' gcrk gf 'lg' g'hwwg.'' gbgttgf ' 'cz' wecrewrigh '' gxgt'' y g"\go r qtct { "f khgtgpegu"d{ "ectt { kgi "htty ctf "y g"f ghgttgf "xcz", www.vgctul"
• c) Czr gevgf "etgf kVmul"ki"tgeqi pkgf "d{"wuldi" g"gzr gergt "etgf kVmun"f ghlygf "lp">VHTU"; 00zr gevgf "etgf kV muugu'ctg'ecrewrigh 'dcugt 'qp'll tqwr ullwwwg'gund cygu'cy g'r cu'l gctu''el g'r cu''l gctu''el gyg'; +0'
• d) Vj g'f kteqwov'tcygl't gryef 'y kj ''tgløgo gpv'r c{ 'ikclkky''ctg''cewcr vqpu''f ggto løgf ''y kj "hww.g' ucrct { "loetgcug"cpf "yj g"go r m{ gggu"wtpqxgt "tcvgu" "P qyg"43 +0"
• e) I tqw "crr rkgu"utck j virpg"f grtgekskgp" gyj qf "ceeqtf kpi "xq"yj g"gto u"qh"ko g/dcugf"o ctmgylpi "celkkkgu" r ctvkk cvkqp"eqptcew."cpf"j cu"f ggto lpgf" c" o czlo wo "qh"4" { gctu"rqt" f gr tgelcvkqp" ceeqtf kpi " vq" y g" tgs wkgo gpw"qh";j g"Eqo r gwyqp"Ncy "qp"4243"
• f) y j gp "ekewo uspegu" lof lect] { cv" j g" ectt { kn " xcmg" o c{ "dg" lo r ckgf 0 Cu" qh" F gego dgt" 53." 4246." ko r cko gpv'gwhtt''jj g'lpvcpi king'cuugu'y kjj 'lpf ghpkg'withy''; pf '' qqf y kriki'' gogtcygf''d ''eqo r ctlpi''' ku'ectt { } } ''co quov'y kj ''j g'tgeqxgtcdrg'co quovl'Vj g'' geqsgtcdrg'' conpi'' vj g'' xchg' k" wg" ecrewr vqp" cu" dould F whoi " y gug" 32" { gctu" r gtly c vg "htgg" ecuj "https" ecup "https" "https" hpcpelch"dwf i gu"y cv"ctg"wgf "ht"5/{gct"r gtlqf00Gusto cygf "ltgg"ecuj "hyy u"chgt"5/{gct"rgtlqf" "htt" y g" t go clplpi '9''{ gctu'ctg'ecrewr.gf 'd{ 'wulpi ''gzr gevgf''it.gy y 'tcygl'Guil ''my u'dghtg' vc' 'ctg' f keqwpyf "q"gzr gesgf "r tgugpv'xcrwg"ht"hww.g"ecuj "hqy ul"vj g"l tqw "eqpulf gtu"c"o qtg" jj cp"lksg/ {gct" r gtlef "cpcx uku'q"dg"o qtg"cr tqr tlcvg"lp"ku"ecrewrskqpu"dt'j g"tgragf"ecuj " gpgtown" " wpku"go gti kpi "o ctngv"eqpf kkqpu0"Vj gtghtg."yj g"lo r ckto gpv"guv"y cu"r gthqto gf "gxgf ull Mg{ "curso r skpu"usej "cu"eqwpt { "ur gettle"o ctmgv" i qual" qq guse" t tqf wev"r gt "ecr kc" cpt" " " yengt "lpf kkf wcm "ctg"i tqw gf "qi gy gt"lpvq"y g"uo crrgw"i tqw "qh"cuygu."ecuj "i gpg"37" cpf "P qgg"3840"

Notes to Consolidated Financial Statements for the year ended December 31, 2024

*Co qupu'gzrtgugf "lp"y qwcpf u'qh"VN"dcug" "qy'y g't wtej culpi 'r qy gt'dd'Vwtnkg "Nkc"*o'VNö+"cu'qhtF gego dgt '53. '4246.'' wprguu'qyj gty kug'uxcygf +

2. BASIS OF CONSOLIDATED FINANCIAL STATEMENT PRESENTATION (continued)

Estimates, Assumptions and Judgements Used (continued)

Hqt'y g'lo r cko gpv'iguv.''dgray "cuwo r vqpu'y gtg'wigf "htt''y g"{ gct/gpf "F gego dgt"53."42460"

	Perpetuity Growth Rate (%)	Weighted Average Cost of Capital (%)
Cm cv "EE"	: .82"	32 .: 7"
C gtdcklcp"EE"	7 :: 2"	32.9; "
Vutmo gpkrcp"EE"	32.62"	46.36"
Dkuj mgmEE"	: .42"	38.56"
VEEDEL"	6.62"	32.53"
EEDRN"	35.42"	43.86"
UDKV"	6 .; : "	36.92"
CnY cj c"	6 .: : "	36.92"
Vclkmancp"EE"	32.22"	3: 35"
EEDW'	33.22"	35.97"

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COCA-COLA İÇECEK ANONİM ŞİRKETİ

Notes to Consolidated Financial Statements for the year ended December 31, 2024

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2. BASIS OF CONSOLIDATED FINANCIAL STATEMENT PRESENTATION (continued)"

Basis of Consolidation and Interests in Joint Ventures

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COCA-COLA İÇECEK ANONİM ŞİRKETİ

Notes to Consolidated Financial Statements for the year ended December 31, 2024

*Co qupu'gzrtgugf "lp"y qwcpf u'qh"VN"dcug" "qy'y g't wtej culpi 'r qy gt'dd'Vwtnkg "Nkc"*o'VNö+"cu'qhtF gego dgt '53. '4246.'' wprguu"qyj gty kug"uncygf +

2. BASIS OF CONSOLIDATED FINANCIAL STATEMENT PRESENTATION (continued)

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Cash and Cash Equivalents

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Financial assets classification and measurement

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c #Hpcpekri'cugu'ect1kgf "cv'co qtrkgf "equ=Cugu'y cv'ctg", gff"|qt"eqmgewgp"|h"eqptcewcd'ecuj "my u'y j gtg" ecuj "hqy u'tgrtgugpv'uqngly'r c{o gpw'qd't tlpek cricpt"} j qug''r c{o gpw'ctg'llegf "qt''r tgf ggto logf. 'y j lej " ctg'þqVcekkggl'."cpf 'y j lej "ctg"pqVf gtkvcvksg'lputwo gpw"ctg"o qtvkgf "equ0Vj g{ "ctg"pemf gf" lp'ewt.gpv'cuugu."gzegr vhtt'o cwtkkgu'o qtg'y cp'34''o qpy u'chgt'y gyff cyglVy qug'y kj ''o cwtkkgu'o qtg'' y cp'34''o qpy u'ct g'ervuldgt "cu'pqp/ewt.gpvcusudVi g"I taw allocoekn'curgu'ecttlgf "cv'co qt tkg" õt cf g" (gegkccdrguï" cpf "õecuj " cs wacrgpuö" lp" y g" unevgo gpv" ah" hopelca'r quil cr r nga " uko r nkket "cr t qcej "cpf"|wgf"|o r cko gpv"o cvtle"|y g"ecrewc.kgp"|q"|ku"|gegkcdrgu"|cct.lgf"|"cy" co qt tk gf "equv."ikpeg"vj g{ "f q"pqv'eqo r tkug"qh"cpg"eqo r qpgpv"> qyg"; +0

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Derivative financial instruments

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COCA-COLA İÇECEK ANONİM ŞİRKETİ

Notes to Consolidated Financial Statements for the year ended December 31, 2024

*Co qupu'gzrtgugf "lp"y qwcpf u'qh"VN"dcug" "qy'y g't wtej culpi 'r qy gt'dd'Vwtnkg "Nkc"*o'VNö+"cu'qhtF gego dgt '53. '4246.'' wprguu"qyj gty kug"uncygf +

BASIS OF CONSOLIDATED FINANCIAL STATEMENT PRESENTATION (continued) 2.

Hedge accounting

Hqt'j gf i g'ceeqwp vpi .''j gf i gu'ct g''ercuukhkgf "cu<"

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• cuuqekygf "y kij "c"tgeqi pk gf "cuugv"at":n","gzco r m."cm"qt":c"r qt vap" ch","mww.g","plgtguv" c { o gpw" qq" xct.cdrg'hcdkkkgu+'qt''; 'j. j. j. j. j. j. j. j. j. j. j.g.j.gl.pl.gl.p", '.j.gl.gl.p", wt.gpe{ 'tkurllo''.p'lypt.geqi.pk gf '' hto "eqo o ko gpv"

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Hqt"ecuj "hqy"j gl'i gu'y g''ghgelskg'' g'i clo'' qu'' qu'' ky y'i g'' j g'' j g'' j j '' ' lout wo gov'lu'' geqi ph g' '' i' geval ''ou'' qyj gt 'eqo r tgj gpuks g'lp 'y g'ecuj 'my'' gf i g'tgugtxg.''y j kg'cp{'lggdrgekkg'' qtvap'kl'tgeqi p} gf 'lo o gf kvggt'' lp"\j g"ucygo gpv"qh"eqpuqrkf cygf "lpeqo g"cu"r ctv"qh"hpcpelcn"|peqo g"cpf "equud"

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Vj g"l tqw "j cu"o cf g"cmo kpw "uy cr "cm"qr vep"eqp"cew"p"atf gt":q"qlYugVj g"r qualdry'nuweu" y cvo c { 'ttleg'ftqo 'cp kels cygl'hl'ecpu'y i lej 'tt g'lmdlgev'n'omo lowo 't tleg' xqromkty ''of 'f guli power' i guy'' слио круст "ксрисемдри"си"ј gf i kpi "kримо gpw"htt"ecuj "hqy"j gf i g"tgrovkg"ci clopu") i j it "r tqdcdrg"hwwtg" qwhrqy u"cu"vj g"j gf i gf "kgo "MP qyg"9."53."5440"

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Other derivatives not designated for hedge accounting

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COCA-COLA İÇECEK ANONİM ŞİRKETİ

Notes to Consolidated Financial Statements for the year ended December 31, 2024

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2. BASIS OF CONSOLIDATED FINANCIAL STATEMENT PRESENTATION (continued)

Trade Receivables

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Ko r ck o gpv'q l'ht o pekc n'c uugul"

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Related Parties

• *c+ C"r gtuap"at":"emug"o go dgt":qh", cv": gtupp.ulroo kn", ku"tgrat thpi "gpkk{ "kl", cv"r gtuap<" Vj g'r gtugp'kp''s wgungp."
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  • *xk
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Inventories

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COCA-COLA İÇECEK ANONİM ŞİRKETİ

Notes to Consolidated Financial Statements for the year ended December 31, 2024

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BASIS OF CONSOLIDATED FINANCIAL STATEMENT PRESENTATION (continued) 2.

Property, Plant and Equipment

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Intangible Assets

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Qyj gt 'tiki j w'ctg''co qt tk gf 'qp''c'utchi j vikeg'dcukd'ax.gt' 'y gkt''/w/ghwilks/gul'

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COCA-COLA İÇECEK ANONİM ŞİRKETİ

Notes to Consolidated Financial Statements for the year ended December 31, 2024

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BASIS OF CONSOLIDATED FINANCIAL STATEMENT PRESENTATION (continued)" 2.

Business Combinations and Goodwill

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C p { qqf y kn'ctalpi "it qo "y g"ces wakkqp"ql":"https://t.wiktchsg":f lwno gpw"q"yj g"ect {kgi "co qwpu" qh'cuugul'cpf 'hedkkkgu'ctg't gcygt "cu"cuugu"cpt":j g"ces wtgf "httgki p"ar gtc wp0Vj gtghttg." jggg"cuugul cpf "hcdkrkkgu"ctg"\tcpurcyft"cv\j g"erqulpi "tcvg"lttgo "vj gkt"r tgugptcvkppelgal""

Recognition and Derecognition of Financial Instruments

Vj g"l tqw "tghgew"htocpelcricu.gw"qt"htcdkkkgu"qp"ku"dcrcpeg"uj ggy"qnt"!h"cpf" "qpn" "M"kl"x" ctv "y g" eqptcev'ql'y g'hpcpelcn'lloutwo gpVVj g'l tqw ''f gtgeqi plk gu'c":''' qtvkqp''ql'ic'hpcpelcricuug''qpt'' y j gp 'ki'nygu'eqptqd'axgt' 'j g''eqptcewcitki j w'y'y j lej ''y g'ougw'ctg'uwdlge0'Vj g" tqw "f gtgeqi' ncdktky "qpr\ "kt'y g"qdrki cvkp"f ghtpgf "lp" y g"eqpt cev'egcugu."lu"ecpegrgf . "qt "gzr kgull"

Financial liabilities

Hocoelcriticakkkgu'ctg"erruuklgf":"cu"cv"HXVRV"qp"lpkkcit.geqi.pkkqp"|http://thcdkkkgu'qy.gg"\j.cn" y qug'y cv'ctg'tgeqi pk gf''cv'HXVRN.'tcpuceskgp'equu'f kgevt ''; g''ces wkkkgp'q"kuncpeg''j gtgglYctg'' cnq"tgeqi pk gf "kp"yj g"hckt"xcnng0"

C "hocpek n'he dkky" "ku"uwdugs wgp wn" "encuuktigf "cv"co qt the gf "equv"gzegr v"

"c+"Hocpelcn'hcdkkkgu"cv"HXVRNKVj gng"hcdktkgu"kpermi kpi "f gtlkcvkg"kputvo gpw"ctg"uwdugs vgpxnj "o geum.gf"cv" hckt":chug0"

*i+"Hocpelci'ncdkkkgu"ctkkpi "kt'y g"tcpubgt"gh"y g"hpcpelcn"cuugv" qgv"pq" o ggt"y g"eqpt" kkqpu"qh" gtgeqi phkkgp" ftqo 'y g'hpcpekchlacgo grw'gt" khj g'gpi qlgi 'lgrrtqcej' ka'crrngi <Y j gp' jj g1 tqw 'eqploygu'q' tgugn' cp'cuugi'dcug' 'qp''y g''qpi qkn't greep. 'c'hedkks ''lp't grown ''q" ki'ki'cna'tgeqi pk gf "lp"y g"hpcpelcn" ucveo gpw0Vj g"tcpubgttgf"cwgvcpf"y g"tgrcygf "hcdkkk" "ctg"o gcuntgf "q"tghgev"y g"th j w"cpf "reclkkkgu" j cv" j g" I tqw "eqpløygu"rq"j qrf 0'Vj g"tcpubgttgt "hcdkkt" ku"o gcunter" "p"y g"vgv"dqqm'xcwg"gh" y g" vtcpubgttgf "cuugv()"

*e+" C" eqpløi gpv" eqpuk gtc kgp" tgeqi pk gt" 'lpcpelcn' ux go gpw" d (" yj g" gp kq" ces wtgf " lp" c" dwilpgul" eqo dkpcvqp'y j gtg'VHTU'5 'kv'cr r tgf <C'hgt'lpkkent geqi pkkqp.''y g'tgrysf ''eqpilpi gcwtgf''cu'' cv'HXVRN0"

Vj g"I tqwr "f qgu"pqvtgercuukh{ "cp{ "htpcpelcn"ncdkrk{ 0""

F gt geqi pkkqp"qh"|qcpekcnita dkikgu"

Vj g'l tqw 'i gtgeqi pk gulkocoekikadiy j go.''y go.'y g'l tqwr al'addi cwqpu'cg'l kej cti gf .''ecpegmy'. ' at","cx.g"gzr.kgf0"Vj g"f kthgtgpeg" dgy ggp" yj g"ectt { kpi "co qwpv"qlt" jy g" "cpt" y g" "cpt" y g" eqpulf gtc:kjp''r ck ''cpt''r c{ cdrg."lpqp/ecuj "curgult.tcpubgt.tgf ''qt' hcdkkkgu'curwo gf ."Ni'tgeqi pk gf"rp" r tqhk/qt "muu0"

COCA-COLA İÇECEK ANONİM ŞİRKETİ

Notes to Consolidated Financial Statements for the year ended December 31, 2024

*Co qupu'gzrtgugf "lp"y qwcpf u'qh"VN"dcug" "qy'y g't wtej culpi 'r qy gt'dd'Vwtnkg "Nkc"*o'VNö+"cu'qhtF gego dgt '53. '4246.'' wprguu"qyj gty kug"uncygf +

2. BASIS OF CONSOLIDATED FINANCIAL STATEMENT PRESENTATION (continued)"

Leases

The Group as lessee

Vj g"1 tqwr"cwgulgu'y j gy gt"c"eqptcev"a"qt"eqpvclou"c"rgcug."cv"lg"eqpt.cet0"} g"l tqw "tgegi plgn"c" tkij v qhtwg"cuugvcpf "c"eatt gur qpf kgi "tgur gev"sq"cttcpi go go gnullo"y j lej "kVk"y g"gugg." gzegr vlat "uj qt v yto "gcugu"f glkgcycly kj "c"rgcug"gto "qt":gun":of "grup":ch","gcugul","hy" "xcng","cugw0" Hqt 'y gug'rgcugu.''y g''l taw 'tgeaug't c { o gour'cu''cr gtc store's ''gzr grug''ap''c'htch i v 1rge'dcubd'ax.gt' iy g' ygto "qh"yj g"rgcug" wpgw"cpqyjgt"u{ urgo cve" dcular", "g" tgugno wxg" cwgtp" lg" y j lej "geapqo le" dgpghku'ltqo "yj g"rgcugf "cuugul"ctg"eqpuwo gf 0"

Vj g"rgcug" dedktv{ "ki"kpkkert{" o gcuntgf" cv" y g"r tgugpv" xcmg" q1' v g" rgcug" r c{ o gpw" y cv" ctg" pq" r cf " cv" y g" eqo o gpego gpvffcvg." kteqwpyf 'd { 'wilpi' 'j g'tcvg'ld'ij lu'tcw'ecppqvdg'tgcf kg'f ggto log'. 'y g' I tqw "wugu"ku"kpetgo gpvcn"dqttqy kpi "tcvg0"

Ngcug"r c { o gpw" pennf gf "ky" j g"o gcunt go gpv"ah" j g"rgcug" hcdkrkv "eqo r thug "

• E lkzgf "rgcug": c{o gpw"*penwf lpi "kp/unduscpeg"hkgf "r c{ o gpwt: "guu"cp{ "rgcug" spee"
• E' xctlcdg'rgcug'r c{o grw'y cv'f gr gpf "qp":p" yp" cz" t" tcvg." pkkern " o gcunt gf " w g" v" y g" y t g" cv" y g" y " t c g" v" y g" eqo o gpego gpvff cvg="
• É' yj g''co qwpv'gzr geygf '\q"dg'r c{ cdng''d{ 'yj g'hgulgg''\pf gt'tgulf wcri'xcmg'i wctcpvggu='
• Ë'y g'yzgtekug't tleg"ah' wej cug'ar vapu."M'y g'iguugg'ku'tgouqpcdn{ "eg'ycky'y"g"gr" vapu"cpt" "
• " y g'rgcug0'

Vj g'hgoug'leclkkk/ ku't tgugngf 'cu'c'hg'lgg'lp'y g'eqpuntf cvgf 'incvgo gpv'dthlycpelcur quideddids'" kı"uwduğs vegyal "o gcunt gi" d'i g'ect { }pi "co qwpv' q"t ghreev" gp yg guy 'n '' g'' gcug' hcdklsk '' y g'' ghreeks.g"|pygtguv' o gy af +"cpf "d{"tef welpi"|ig":co qwp\"|g"tgrug":c{\o gpw"> of g0"| g"| tgwr" t go gcuntgu'y g'igcug'hcdkk{ "cpf "o crgx"c"eatt.gur qpf kpi "cf lwno gpVvq"yj g'tgrogt" yj gggxgt <

• É j g'hgcug'hgto 'j cu'ej coi g' 'tt''y gtg'kd'c''ej cuuguo gpv'ql'yzgteky"ght'c'' wtej cug''qr wqp.'lp'y j lej 'ecug'' y g'rgcug'hcdktv' 'ki'tgo gcustgf 'd/ ''f keqwpupi ''i g'tgxlug' c/ o gpw'wwpi ''c'tgxlugf 'f keqwpVtcg0'
• É' j g'hgoug'' c { o gpw'ej cpi g'l wg'tg'lej cpi gilly":" j cpi g'lg"gzr gengt' i' c { o gpVwpf gt'c' i wctcnyggt " tgulf wcilxcavg."lp"y j lej "ecugu" jj g"rgcug'hcdkkj "kt" go gcuntef" i' j g"tgxkug" "gcug" c { o gpu' 'www.i '' y g"lokkedf keqwovtcvg"wpmgud'y g"rgcug"r c{ o gpw"ej cpi g"lv":"http://pi."lrqckpi."lpgtgwVcvg."lp"y.j.lej " ecug"c"tgxlugf "f kneqwpv"tcvg"ku"wugf 40"
• E c'hgcug'eqptcevlar'o af kkgf . 'cpt 'ij g'rgcug'o af kheckqp'lu''bgr ctc g'rgcug. Ip'y i lej 'ecug' ip'' rgcug"rlcdkkq"|k1"1go gcuntgf"|d|"f ktequp\p\""j g"tgxkgf"|gcug":"c{o gpw"|wipi "c"tgxlugf":"https://ty.g" ghhgexxg"fcvg"qh"y g"o qf khkecvkqp""

Vj g"I tqwr "fkf "pqv"o cng"cp{"uwej "cf lwno gpw"f wtkpi "y g"r gtlqf u"r tgugpygf 0"

Thi j vqh/wg"cuugul"penw g"yj g"lgkkcrio gcuntgo gpVql'iy g"eqttgur qpf lpi "rgcug"r c{o gpw'o of g'qp''qt" dgtatg"yj g"ego o gpego gpv"i cyg."cpf "f itgev"phkcd"equw0"Vf gug"cuugu"ceevo wryg1" f gr tgelcycp "cpf "lo r cloo gpv"muugu()"

C"rtqxkukqp"k1'tgeqi pk gf "lp"ceeqtf cpeg"y kj "VCU"59''y j g" tqw "lpewtu"equu"q" kuruy"nh" "f kur quy"nh" rgcug"cuugu"!guqtg"\j g"ctgc"qp"y j lej "y g"cuugvku"mecrgf ."qt"tgpvcuugdly"ceeqtf cpeg"y kj "j g"gto u"pt" eqpf kkqpu'ql'y g'rgugOVj guy'equu'ctg'lp' jy g'lggyccpVlki j vqh'wg'cuugv'ypgw'y g{"ctg'hewtgf" 'qq'r weg" lpxgpqt { 0"

T k j v qh wug" curgule tg "i geleyef "ax gt 'i g'uj qt tet ": gtlaf" "ht'rgcug" geto "cpf" wighwirkle" only gtn' kgi "cury(0' "curg(0'N't" rgcug' tcpubgtu'qy pgtuj kr 'ql'iy g'wof gtrt kpi "cuugv'qt'y g''tkij v' qh'wug''cuugv'tghreew'y cv'j g''t tow ''gzr gew' \q"gzgtekg"c":\tej cug":\r vtqp.'\j g"\groug":\j vqh':wg":cuugvluff grtgels:gt",jg",y"g",gtn}},i"cuys(f Vj g"f gr tgekcyqp"uctwi'cv'yj g"eqo o gpego gpv"f cvg"qh'yj g"rgcug0"

Vj g'tki j v'qh'wig'cuugul'ctg''t gugpyg' 'cu'c 'ug' ctcvg'hqg'lp''y g''eqpuqnf crgf 'ux-gp0'

Vj g"l tqw "crrrdgu"VCU"58":q"f ggto lpg"y j gj gt":"tki j v qh/wwg":curgv"}a"} o r ckgf "cpf "ff gyWhg" " lo r cko gpv'rquu'cu'f guetkigf "kp''y g''-Rtqr gt y'. "Rapv'cpf "Cs wkr o gpyø'r qrke { 0'

COCA-COLA İÇECEK ANONİM ŞİRKETİ

Notes to Consolidated Financial Statements for the year ended December 31, 2024

*Co qupu'gzrtgugf "lp"y qwcpf u'qh"VN"dcug" "qy'y g't wtej culpi 'r qy gt'dd'Vwtnkg "Nkc"*o'VNö+"cu'qhtF gego dgt '53. '4246.'' wprguu"qyj gty kug"uncygf +

2. BASIS OF CONSOLIDATED FINANCIAL STATEMENT PRESENTATION (continued)

Leases (continued)

The Group as lessee (continued)

Xctlcdny'tgpw'y cv'f q'pqV' gr gpf 'qp''cy":cy'ctg''pqv'lpenw gf 'lp"'y g'o gcustgo gpv'ql'iy g'rgcug'hcdktv' ''pp' '' y g"tkj vqhlwg"cuugdVfgg"tgrygf"rc{o gpw"ctg"tgeqipkgf":jjg"r gtkqf"lp"yjlej":''j g"gxgv"qt" eqpf kkqp"y cv"t.ki i gtu"y qug"r c{ o gpw"qeewtu":pf "ctg":{yj gt"gzr gpugus10"r tqhkV'qt "mux0"

Cu'c'h tce decrigzt gf lggpv:"VHFU"38"r gto ku'c'hgugg'bqv'igcug'eqo r qpgpvx."cpf "levycf"ceeqwylltqt" cp{"rgcug"cpf"|cuuqelcyf"|pqp/gcug"eqo rqpgw"cu"c"uking":cttcpi go gpv0"vj g"I tqw"|j kl":tcellectl gzr gf lgpv0"

The Group as lessor

Vj g"l tqwr "gygtu"lpvq"rgcug"cu"c"rgunt"y kj "tgurgev"q"uqo g"qh"ku"lpxguo gpv"r tqr gtskgul"hgcilgt" y j lej ''y g''l tqwr 'ki'c''rguuqt''ct'cr'htpcpeg''qt''qr gtcvpi 'igcuga0'' j gpgxgt' 'j g''gcug' topurgi'' uwducp kem{ "cm"} g"tlum"cpf "tgy ctf u"ql"qy pgtyj kr":q"yj g"rgunge."kj"ercukligf"cu"c":n"e":"hpcpeg"gcug0Cn" qy gt "rgcugu"ct g"ercuukhkgf "cu"qr gtc tkpi "rgcugu0"

Y j gp 'y g'l tqw "ku"cp"kygto gf krg"rguuqt."k"ceeqwpul"qt" y g"j gcf "rgcug"cu"y q"ugr ctcvg"eqptcewl Vj g'luvdrgcug'ki'ercuikkef' 'cu'c'hpcpeg''qt''n gtcvp'd("tgtgpeg":q")j g'hi j vqh'wug"cuugvct.kxlpi 'trqo' ''ig'] g'f g'f g'f g'f g'f g'f g'f g'f g'f g'f g'f g'f g'f g'f g'f rgcug(),

T goverlipeqo g'htqo 'qr gtcskpi 'regi pk gf' 'qp''c'htck j v ripg'dcukd'qxgt'y g' gryscovirgougly(kkcci f kgev'equu'keewtgf "lp"pgi qkcvpi "cp" "cttcpi kpi "cp"gr gtc wpi "gcug"ct f gf" ig" co qwpvqh'ij g'hgcugd" cuugv'cpf "tgeqi pk gf "qp"c"uxtcki j v rkpg"dcukl"qxgt"y g"rgcug"ggto 0"

Co qwpw'f wg"f qo "rgugga" wpf gt "hpcpeg" rgcuj pk gf "cu" gegkcdrgu" cv" y g" o qwpv" gl" tqw ad' pg" loxguno govly" j g'igcugulHocoeg'igcug'loego g'la''crmecygf' 'q"ceeqwoloi ''r gtlaf il'aj' el' gright el' el' el' greve "equivov'r gtkrif le" tcvg"qh"tgwtp"gp"y g"l tqwrai"pgv"pxguvo gpv"qwuxcpf kp"tgur gev"qh"j g"rgcugu0"

Y j gp'c'eqptcevlpend gu'rgcug'eqo r qpgpul 'y g'1 tqw "cr r rdgu"VHIU'37''q"cmecve''y g"eqpulf gtcwqp" wpf gt "y g"eqpytcev"\q"gcej "eqo r qpgp\0"

Trade Payables

Vj g"l tqw )r'tcf g'opt "r tqo kuat/ "pqgu"y kj "o cwtkkgu"i gggtcm" w "xq"; 2"f c{ u' ctg" grgergf "cv"co quow" j cv' tgrtgugpv'y g'hck 'xcnwg'qh'hww.g''r c {o gpw"hqt 'lpxqlegf''; qqf u'cpf 'lygtxlegu0'

Partial Capital Repayment from a Foreign Operation

Hqt"y g"f kur querlah"c"httgki p"g"ceewo wrigf "httgki p"gzej cpi g"i clphquu"qh"y cv"qr gtcvqp."yj lej "ctg" t geaj pk gf "lp" qj gt "eqo rtgj gpuksg" ppego g" ceewo wrigh "ly g"gs wkt ."ctg" gercuulikge "ftqo " gs wk{ 'iq''i talkv'q''yuu0Kp'cf f kkqp'iq'iy g'int.gli p'ar gtcvap.'' ct tskrif kur qucul'ctg'ceeqwpgf 'cuf kr quock'

*o+'y j g'r ct kerff kur quedlox.grigal'y g'hyu"qtleqptqrlatio'lot( 'j cvipend gu'c 'httpk' p'ar gtcvqp.'tgi ctf guu' qh'y j gi'y g''gr'y g''grlov' 'tgclou'c''pqp/eqpttqnkp' ku'rqto gt'uwdukt kt { 'chgt' 'j g''r ctvlcn't kur quere'opt ''

*i+'y j go'y g'tgclogf "lpvgtguv'chgt''y g''r ct verligh'cp'lqvgtgw"lp"cttcpi go gpVqt"c"r ct verif kr queri'dd' cp"lpygtgwVp"cylgenf gu'c"htglip"gr gtcvlgp"kl"c"hpcpelcn"cuugd'y cvlpensf gd'c"httgk p"qr gtcvkp"cpf" yj g'huu'qh'lqkpv'eqpytqn'qxgt'":"lqkpvt("eqpstqmgf","gtc"|qtgli p"qr gtcvqp0"

Kp "tgrokap" vq"hqtgli p"qr gtc kqpu"y kj ky g" tawr. "gxgp" kl"pq"ej cpi g"lg"o kootky "gy pgtyjk" "lpvgtgmu'qt"kp" y g"wnlo cyg"gy pgtyj k"r gtegnci g"qh"c"uwdulf kt1 { "lp"|purcpegu"qh"s wcuKecr kcritig" c} o gpv." jj gug" vt puceslapu" ctg" " ttgcgf"cu"c":checkf lar qued","ewtgpe{"stcpe{"itcpurckqp":f","vi",g"c{ o gpVctg":cruwkkgf","p" yj g"lpeqo g"uxcvgo gpv"cu"gkj gt"1 clpu"qt"muugu0"

COCA-COLA İÇECEK ANONİM ŞİRKETİ

Notes to Consolidated Financial Statements for the year ended December 31, 2024

*Co qupu'gzrtgugf "lp"y qwcpf u'qh"VN"dcug" "qy'y g't wtej culpi 'r qy gt'dd'Vwtnkg "Nkc"*o'VNö+"cu'qhtF gego dgt '53. '4246.'' wprguu"qyj gty kug"uncygf +

2. BASIS OF CONSOLIDATED FINANCIAL STATEMENT PRESENTATION (continued)

Employee Benefits

Turkish Entities:

Defined Benefit Plans (a)

Vj g'lgggtxg'hq''go r q{ gg'gto lpcvqp'd.gpgkw'ki'r tqxlf gf 'ht'l 'VCU'3; '60 r rq{ gg'Dggghkw''cpt' '' ku"dcugf "qp"cewctkcn"uwf { 0"

Ki'ij g'eqpunk cyf "hpcpelcilucyo gpw."jj g"l tqw"j cu"tghrgeyf "wwi "y g"oRtqlgeyf "Wpk" Etgf kV O gyj qf ö0' Ceeqtf kpi " vq" y g" xcravelgt" cewctlgu " cm" cewctlcn' i clpu" cpf " quugu" ctg" t geai pk gf "lg" j g"eqpuqdf cycler" talki'qt"tqualVi g"go r m} gg"gto lpc kqp"dgpgtku"ctg" in "i g" r tgggvyxcmg'hhj g'guno cyf 'hwwtg'ecuj ''qwlmy u'wdoi'' qxgtpo gpv'dgpf ug'dcrccg'q' g'dcrcceg'in ggVf crg0' Vi g" i cloulquu" at k locycl " ttao " y g" ej cpi gu" cpt" y g" hnewcyapu" dgy ggp" cewctlcd" cuuwo r vqpu'cpf 'y g'cewcritguwnu'ctg'tghrgevgf ''qy'qy gt'eqo rtgj gpukxg'lpeqo g0'''

Cewctlcuwo r wqpu'wyf 'tq'lf gigto lpg'pgv'r gtlqf le''r gpulqp''equw't:tg''dcrepeg''ij ggV't vgu''

		December 31, 2024 F gego dgt "53."4245"
"Fluequpv"tcvg"	4: .54'	46.82' "
"Khrcyqp"	46.65'	42 .: 9' "

Defined Contribution Plan (b)

Vj g"l tqw "r c { u"eqpt.klwkqpu"q"y g"UqelcriUgew.kr/","fwtmg{"qp"c"o cpf cvqt{"dcukdVj.g"/ tqw" jcu"pq" lwty gt"r c { o gpy'qdri cyqpu'qpeg''y g'eqptidwlqpu'' cx("dgg": ckl("[ g"eqpt.klwkqpu"ctg"] geqi p\$( gg" dgpghk"gzr gpug"y j gp" j g("ctg"f wg0Fat" j g" gct"gpf gf "F gego dgt "53."4246."eqpt1klwkqpu"r ck "d/ "vj g" tq"vq" vq" jq" UqelcriUgew.kk "Kukwkqp"qh"Vwtmg{"ki"co qupulpi "iq"VN"8: 7(659"*F gego dgt":53."4245"/"VN"6: 9067-0

Foreign Subsidiaries

Uwdukf.ctgrl'op ''x.gpwtgu'lp'httgki p'eqwotlgu'r c\''eqpt.klwkqpu''ceeatf.lpi ''q"gcej''eqwpt('gi' wrskqu'' cpf "yj gug"r c{o gpw"ctg"gzr gpugf "cu"kpewtgf0Dqyj "go r m{gg"cpf"go r m{gt"o cmg"rc{o gpw"cu"uqelcal"ugewtly" eqptklwkqp"ecrewr.gg" go r m{ gg"ucrct{ "cpf" y gyg" eqpt.klwkqpu"tghger.gr/ go r m{ gg" gzr.gng" y j g{" ceet wgf 0'

	Employee contribution rate	Employer contribution rate
Cm cv{ "EE"	34' "	36.
C gtdckcp"EE"	32"	37"
Dkuj mgmEE"	32'	4.47'
Vutmo gpkrcp"EE"		42'
Vclkmarcp"EE"	4" "	42'
VEEDEL'	9.7" "	36.47"
UDKV"	7"	34'
CnY cj c"	7"	34'
EEDW"	34'	34'
EEDD"	34'	34'
EEDRN"	3' "*qp"o kpko wo "y ci g+"	7' "*qp"o kpko wo "y ci g+"

Cnq."EEDRN" i cu"i tcwksf "hypf "r tqxkdqp"cw"c"f ghogf "ecrewryg" "p" ceeqtf cpeg"y kj "VCU"3; " ÷30 rm/ gg"Dgpglkup" www "cewctleri"y gtml" Co r m { gg" w"grid" tcwkd "chgt" eqo r rggloi "5" { gctu'y ki " i g" I tqw "cpt"ecp") kl"ceetwgf "i tcwks{"co qwpvcv'y g"the g"qd":tqo "y g"I tqw"qt":v\tg\lg0 gp\"ci g0Vj kl" r tqxkdqp"|x|"crewr.gf "d{"cewctlcn"|c(o "cyf "ij g"cewctlcn"| closerve wrygf "qp"|i ki": tqxklqp"|kd"tghgeyg" "q" hocpektiucyo gowl'y g'i cloulquatis locyf 'ttqo 'y g'ej cpi gullp'cewctlericumo r vapu'cyf' 'y g'hnewckqpu'dgy ggp'' cewctlcn'cuwor r kqpu'cpf 'sj g'cewcritgumu'ctg"tghgevgf "q"qy gt"eqo rtgj gpuksg'lpeqo g0

COCA-COLA İÇECEK ANONİM ŞİRKETİ

Notes to Consolidated Financial Statements for the year ended December 31, 2024

*Co qupu'gzrtgugf "lp"y qwcpf u'qh"VN"dcug" "qy'y g't wtej culpi 'r qy gt'dd'Vwtnkg "Nkc"*o'VNö+"cu'qhtF gego dgt '53. '4246.'' wprguu"qyj gty kug"uncygf +

2. BASIS OF CONSOLIDATED FINANCIAL STATEMENT PRESENTATION (continued)

Provisions, Contingent Assets and Liabilities

Rtqxkxpxl'ctg'tgeqi plt gf''y j gp''y g''' tqw'' j cu'c''t gugpv'qdrki cwqp'''rgi cx''dgecwy'd'll' '' cw'gxgpv.' k' ki't tadcdry'y cv'cp''qwhrqy 'qh'tguqstegu'go dqf { kn' 'geapqo le''dgpghw'y kn'dg'tgs wtgf' ''' tgrlcdn","g"ecp"dg"o cf g"ql"y g"co qupy"ght","g"qdrid":j g"ghgev"qd"j g":ko g"xcng","ld"o cyghcn" r taxkapu'ctg'f ggto logf 'd{ 'f kreqwpi ''j g'gzr gegf 'hww.g'ecuj 'http' vcz' tcvg' j cv'tgtreeul'ewt.gov'' cctmp' curguo gov'qh'y g'ho g'xcmg'qh'o qpg{ ''cp'.'y j gtg'cr r tqr tlcvg.''j g'hcdkkv(0' j gtg'f keeqwpwpi '' ki'wugf .''j g'lpet.goug'ly 'y g'r tqxklkqp'f wg''r cuxci g''ql'ilo g'lu'tgeqi pk gf 'cu'lpygtguv'gzr gpugl"

Eqpwoi gov'hcdkkgu'ccg'pqv'tgeqi pk g''lp''y g'hpcpelcriuncyo gpu'dw'qpr(''\g'r qualdkk ''dh'cp'' qwhay "ahl guqwtegu"go dqf { kpi "geqpqo le"gpgtku"ku"r tqdcungVkl"pqvbgeqi pk gf "kp"y g"Hpcpelcn" uccgo gpw"dw"f kuerqugf "y j gp"cp"kplmy "qh"geqpqo ke"dgpgtku"ku"r tqdcdrg0"

Revenue Recognition

Tgxgpwg"

Vj g"l tqw "igeqi pk gu'tgxgpwg"kj "j g'hcpf ctf"y j lej "lu"VHFU"37"0Tgxgpwg"ltqo "Eqptceu"Y kj " Ewango gtuo"dcugf "hkg/uvgr "o qf gn'ugv"qw"dgrqy <"

• K gpvth{ kpi "eqpytcev"u+"y kj "c"ewnqo gt"
• • K gpwh{ "y g"r gthqto cpeg"qdrki cvkqpu"kp"y g"eqptcev"
• · F gigto log"y g"t cpuce vqp"r tleg"
• Cmqecvg"\j g"\tcpuce\kqp"r tleg"\q"\j g"r gthqto cpeg"qdrki cvkqpu"ky g"eqp\cev"
• • Tgeqi pk g'tgxgpwg'y j gp'*qt''cu+'y g'gpvky 'ucvkihgu'c''r gthqto cpeg''qdric wqp''

Vj g" tqw "ceeqwpw"mt"c"eqptcev"y kj "ku"ewnqo gt"cu"tgxgpyg"ld"cm'jj g"gto "ctg" o gr"

• Vj g"r ct bgu" y g" eqp vcev" j cx g" cr tqxgf " y g" eqpt cev" qt" lp" ceegt cpeg" y kj " yy gt" eqo o gtelcrit tcevegu+"cpf "ctg"eqo o kwgf "q"lmtknkpi" "j gkt"gy p"r gthqto cpeg"qdrki cvkgpul"
• Vj g'tkij w'qh'gcej 'r ct x{ 'tgrcvgf ''q''y g'[ qqf u'qt'')gtxlegu''q"dg''tcpubgttgf 'ecp'dg'l' ghlogf 0'
• Rc{o gpv\gto u'hqt'i qqf u'qt'ugtxlegu'vq"dg'\tcpuhgttgf 'ecp''dg'l'ghlygf ''
• Vi g'eqptcev'ki'lpj gtgpvq ''eqo o gteknilly''n cvij g''t taw ''y krilegmev''.''tleg''nt'' i qqf u'' at"ugtxlegu"\q"dg":tcpubgtt.gf":q"\j g"ewnqo gt0" { j gyj gt"c":ttleg":\"rthg":\"d":\"g",\"g",\"g",\"g",\"g",\"g",\"g",\"g",\"g",\"g",\"g",\"g",\"g",\"g",\"g",\"g",\"g",\"g", I tqw "icmgu"kpq"ceeqwpv"qprt "y g"ewnqo gt x"cdktsf "vg"r cy "i wg"f cvg"cpf "ku"lygpykqp0"

Vj g"l tqwr"cwgulgu'y g"i qqf u'qt'ugtxlegu'r tqo kuff "lo"c"eqptcev'y kjj "c"lf"lf grthtto cpeg" qdrki cvkqp"gcej "r tqo kug"\q"\tcpuhgt"\q"yj g"ewuqo gt0"

Hqt'ycej 'r gthqto cpeg'hdri cvqp.'kv'i g'dgi loploi 'all'ij g'eqptcevy j gyj g''y g't g't g't g't g't g't g't gth to cpeg''ddi cwqp'' y kridg" aw"qxgt" ko g"q" cv" cv" cv" cv" " t qw " tcpubgtu"eqpstadi" i" qq " "qt "ugt xleg" quer" " y gtgtg"!wthu"ku"r gthto cpeg"|ddi cwpu"tgi ctf lpi "y g"\gryyf "lo g."W'o gcuntgu"y g"r tqi tgul" qy cf u" y g"hwtho gov'qh'y g'r gthtto cpeg",ddi cvapu'lo"s wgulap"cpf "cmgu'y g'fgxgpwg"vq'yj g'llocpelcriucygo gpw0'

Y j gp''y g''l tqur'lhu'lku'r gthato cpeg"addit cwp'd { 'tcpubgttlyi ''c''eqo o kngf '' qqf ''gt' 'igt xleg' y "kw'ewngo gt."k" t geatf u'y g''t cpuce wp'' catigur qpf kp'' 'q''y ki''r gtrato cpeg''igdir ckgp'''p''' y ''y g'' y g' eqptqd'yj g''i qqf u'qt'lygtxlegu'cmgu'qxgt''it cwgu+'iq''y g''ewnqo gtu.''y g'' qqf u'qt'lygt:klegu":tgf 0'

Κρ''ή ε''αριφί "φή'ή g''eqptcev.''y g''l tqw''' qgu''pqv'' cf lwwo gpw"rqt''' j g''gthgev'ql'.'' eqo r qpgrVlp''y g''t qo lug' 't tleg']d'ij g''r gtlqt''' cy"gh'y g'i qqf u'cpf' 'igh xlegu'r tqo lug' 'y 'y 'y 'y 'y 'y 'y 'y 'y 'y ' ewnqo gt 'cpf''y g''f cy"y j g'ewuqo gt'r c { u'y g'r tleg''qh' j la''i qqf u''qt'' gt' 'qt''gull'(0'' j g'' qvj gt '¡ çpf .'kl'i gtg'ld'o'o cytlerillocoeki ''ggo gpvk'xcmg'lu'i gygto logf' 'l 'l g'lwwt ''j g'lwwtg'' eqmgelapu"y kj 'i g'lpygtguvtcvg'lpend gf 'lp''i g'hpcpeloi ''gro gpwVi g'f khztgpeg'ld'geatf gf 'lp''i g'lggxcyl' gtlgf u' cu"qy gt"|peqo g"ltqo "yj g"o clp"cevkxkkgu"qp"cp"ceetworldcuku0"

Kliy gtg'kd'pq''qdid cwqp'lq''y g'ewnqo gt'tgi ctf kpi 'y g''tcpulgt''yg'.rydy''y g'gpwtg'qt''cro quv'cm'dd'y g'' r tleg": tqo lagf "d{ 'jj g'ewuqo gt'lal'eqmeyef 'd{ 'jj g'dwulggul'cpf' [gwtp''; j kd'r tleg, 'qt''j g''eqpt.cev' ki'gto locyf "cpf "ki'ki'pqv't quudng''q''t tleg''equrgeyf 'itqo ''y g''ewuqo gt. 'ki'ki''eqpuk' gtgt "cu'c''tglwpf 0

COCA-COLA İÇECEK ANONİM ŞİRKETİ

Notes to Consolidated Financial Statements for the year ended December 31, 2024

*Co qupu'gzrtgugf "lp"y qwcpf u'qh"VN"dcug" "qy'y g't wtej culpi 'r qy gt'dd'Vwtnkg "Nkc"*o'VNö+"cu'qhtF gego dgt '53. '4246.'' wprguu"qyj gty kug"uncygf +

2. BASIS OF CONSOLIDATED FINANCIAL STATEMENT PRESENTATION (continued)

Interest Income

KygtguVloeqo g'ltqo "hpcpelcricusgulki"geqtf.gf","u"npi"cu"ki"ht" jj g" tqw "q"qdvckp"geqoqo le"dgnghu" cpf "o gcuwtg"yj g"lpeqo g"tgrlcdn{0fpgtgw"peqo g"kd"ceetwgf "lp"r tqr qt tkqf":q"tjg"tgo clplpi." r tkpek cridcrcpeg"cpf "y g"gttgetky"g"; v"tgf vega" y g"gwlo cvg" "ecuj "kno" y g"tgryg" "hpcelca" cuugviq"y g"dqqmixcross"qh"y cv"cuugy0"

Income Taxes'

Vcz"gzr grug"at" g"ci i tgi c g c o qwpvlpent gf "lp"y g"f ggto lockqp" hhl'at"muu"nt "y g" gtlgt" "p" t gur gev'qh'ewt gpv'cpf "f ghgtt gf "czgu0"

F ghgt f "peqo g" cz" wi'r tqxlf gf ." wapi "y g" hcd kiso r qt ct { " khgggega"cv" j g" dcryeg" y gg" cyp" cyp" cyg" cyg" cyg" dgy ggp'yj g''cz' dcugu'ql'cpt''thedkkgu'cpf 'y gk''ectt { kpi ''co quow'lqt' hpcpelcri'tgr qt vpi ''t wtr qugall'E glgtt tgt '' lpeqo g'\cz'hcdkkkgu'ctg'tgeqi pl; gf "hqt"cm"vczcdng'\go r qtct { "f khgtgpegu0"

F ghgttgf "lpeqo g"x2"cuugu"ctg":geai ph gf "htt":n"f gf vewdrg":go r qtct/ "f litty ctf "qh" wpwyf "wz" cuugu"cpf "wpwgf "xz2"quugu."q"yj g"gz1gpv"y cv"k"ki" tqdcdng"rtq1k"y knidg"cxchcdng"ci clourly j lej "y g" f gf weldig" go r qcct { "f khgtgregu."ectt { /htty ctf "qh" wpw gt" vcz" quuga" ecp" dg" wkt gf 0 V y g" ectt{{kpi "co qwpvqfl"gfgttgf"|qeqo g"\cz"cuugu"kd"tgxkgy gf"cy"|cy":pf"|gf "tgf veg" "g"y g"grypt"| cv" kiki'pq'iqpi gt'i tqdcdng''i cv'usthlelgpv'iczcdg''t tqlky kn'o'g''cm'qt'r ctv'qh'y g''f glgttgf 'lpeqo g'wz'' cuugv'sq"dg"wktk gf 0"

F ghgttgf 'lpeqo g'vz 'cuugu'cp' 'hcckkkgu'ctg'' o gcustgf 'tv'y g''ctg''gzr gegf' 'q"cr rn' 'q"'y g'r gtlgf 'y j gy'' y g"cuugv"kd"tgctk gf ."qt"y g"hcdkts{"ki'ugwgf."dcug1","cv"jczy"dggp"gpcegf","q"lwducplayst","gccegt":v" y g"dcrcpeg"uj ggv"f cvg0"

F ghgttgf "speqo g"cz"cuugul"cpt":"peqo g"vz":hcdkkkgu"ctg","ghtngs":"kij":"izi cm","grlwu"n","gel" qhi'ewt.gov'vcz"cuugu'ci clpwleqo g'vcz'hcdkkgu'cpf''y g'f ghgttgf' 'peqo g'\czgu'tgroug'' y g'uco g' vzcdng' gpvkv{ "cpf "yj g"uco g":czcvkqp"cwj qtkx{0"

Foreign Currency Transactions

Ccej 'gplay'y ki lo'y g'l tqw 'tcpurvey ku'http:// v'ewt.gpe/ 'tcpuces/pu''.pf' 'dcrcpegullyng ku'hvperkapcdewt.gpe{ 'd{ '' cr r r l kpi 'y g'gzej cpi g'lcvg''dgy ggp'yj g'httgij p'ewttgpe{ ''qp'y g'f cvg'qh'y g'f cvg'qh'y g'tcpuceslqp0' Gzej cpi g"tcvg":tktpi "qp":j g"ugwgo gpv"qh"o qpgct {"kgo u"qt":gr qtvlpi "o qpgct {"kgo u"cv":cvgu" f khgtgpv"ttqo "y qug"cv"y j lej "y g("y gtg"|pkkcm\"tgeqtf gt":gr qt gt "[g" tgr qt gf "lp" r gxlqwl"|qopelcd" uwgo gpw"ctg":geqi pk gf "ky"y g"ucvgo gpv"gh": tqtky'qt": g"r gtkqf" lp"y j lej "y g{ "ctlug0"

Earnings Per Share

Dcule"gctplpi ul' gt 'uj ctg'"GRUHul'ecrewevgt 'd ''f kkk kpi' 'y g'hgf "q"y g'y gk j gf "cxgtci g'hw dgt" qh"qtf lpct { 'uj ctgu'qwacpf lpi ''f wtpi ''j g''tgr qtslqi ''r gtlqf u0'Vj g''y gld j yg''' cxgtci g'' vo dgt '' '' f wlpi 'y g"t 'j cu'dggp'cf lwngf "lp"tgurgev'df1tgg"y ctgu'lunwf "y kj qw'eqttgur qpf.kpi "lguqweg00Vj g" I tqwr "j cu"pq"f knwgf "kpurtwo gpwl0"

Events after the reporting period

Rquv'r gtlqf /grf "gxgpw"y cv'r tqxkf g''cf kkqpcn'lphpto cwqp''cqw'yj g''l tqwr al'r qukkqp''cv'y g''f cvg'' *cf lwkpi "gxgpw:"ctg":ghgeyf "ky":j g"Hpcpelcri'uryo gpw"cpf "hqwyg10"Rqw"r gtlaf /gnf" 'gxgpw'' y ctg", pq" cf lwukpi "gxgpw"ctg"f kiemugf "kp"y g"pqvgu"y j gp"o cvgtlcn0"

Government incentives and grants

Ceeatf loi "x]'ij g'Eqtr qtcvg'Vcz''Ncy ''P q07742. 'Ctvlerg'541C.'\j g''l tqw ''ecp'dgpghd'https 'tgtr qtcrg''vc2'ht'' gctploi u'itao "lpxguo gpui'lygf "q"cp"|pegpvkxg"ectsther:g016"ccug"|cz":co quov":q"dg":chf"|xgt{"|}gct" wpkd'yj g"lpxgno gpv"eqptkdwkqp"co qwpv"ku"tgcej gf ."y jlej "kd"ecrewryf "ceeqtf kpi "vq" g"f ggto lpgf" "pxguo gnv" eqptklwkqp'tcyg.'y kd'heegykxgf'd/"cr rnf kpi" \j g'lggxcpvf keqwpvtcwjly 'ij g'eqtr qtcvg'vc2016''ceaat copes' y kj "lpxguo gpVkpegp\kxg"egt\kkec\gu."Xcnxg'Cf f gf "Vcz "6XC Vö+"cpf "ewnqo u'vcz" local":"ddf gf 0

-

COCA-COLA İÇECEK ANONİM ŞİRKETİ

Notes to Consolidated Financial Statements for the year ended December 31, 2024

*Co qwpu'gzr tguugf "lp"y qwcpf u'qh" VN"dcugf" "qy gt"qh"Vwrrkg "Nkc" "o'VNo-"cu'qhTF gego dgt '53. "246." wprguu'qyj gty kug'uxcygf +

3. BUSINESS COMBINATIONS

Current Period:

Cu'qhTegttwct { '42.'4246.'y g'l tqwr'r wtej cugf '322' 'ql'sj g'ly ctgu'tgrtgulypi ''y g''er kcd'di'EEDD'lqt'67''0 knkqp'' WJF "chgt"f gf ve voi "j g"pg"hpcpelcnf gdv">u"ph","j g"emulpi" f cvg"lt qo "y g"gpngtr tkg"xcmg" (h1352"> knlqp"MJF 0

	(*)CCBB
	Net Book
	Value
Ecuj "cpf "ecuj "gs wkcrgpw"	: : (( 65"
Vtcf g"tgegkxcdrgu"cpf "qyj gt"tgegkxcdrgu"	37012; "
Kpxgpyqtkgu"	: 4: 062"
Rtqr gtv{ "r mpv"cpf "gs wkr o gpv"	5(8390295"
Tki j v'qh'wug'cuugwl'	420 74"
Qy gt "ewttgpv"cpf "pqp/ewttgpv"cuugul"	4370 ; 7"
Total assets	4.886.812"
F ghgttgf "\cz"hcdkk{"cpf","cz":rtqxkukqp"	35:0723
Dqttqy kpi u"	40870593'
Vtcf g"r c { cdrgu"	9250474"
Qy gt "ricdkrkgu"	5- 90 78"
Total liabilities	3.394.980
	=
Net assets	1.491.832
Eqpulf gtc kqp*, +"	*305; : 0449+"
Eqpuqntf cygf "pgy"cuugu"	306; 30 54"
=	=
Provisional goodwill arising from acquisition	93.605

*, +'Eqo r cp{ ød'r wtej cug''t tleg'y cu'ceeqwpygf "cu''3(5; : 0449"VN"%7"0 knkqp"WUF +0'

Cu'qh'Üğr yo dgt'48.'4246.'y g'I tqwr'r wtej cugf 'y g'tgo cłplni '42' "ql'ij g''ecr kcri'gl'í ver 'eqo r cp{"irgt"4: '0 kmqp'' WF 0

COCA-COLA İÇECEK ANONİM ŞİRKETİ

Notes to Consolidated Financial Statements for the year ended December 31, 2024

*Co qwpu'gzr tguugf "lp"y qwcpf u'qh" VN"dcugf" "qy gt"qh"Vwrrkg "Nkc" "o'VNo-"cu'qhTF gego dgt '53. "246." wprguu'qyj gty kug'uxcygf +

3. BUSINESS COMBINATIONS (continued)

Prior Period:

Cu'qh'Cr tkr'3; .'4245."Eqec/Eqrc'' +gegmlC0 0j cu'r wtej cugf '': 2' "qh''y g''uj ctgu'qh'Cpcf qw'Gcr "Rgpmp" , fc''xg'' ±gegml©t.Âprgtk"Ucpc{ k'xg"Vkectgv'C0 0co qwp\lpi "xq"334"0 kmqp"WUF 0"

	ETAP
	Net Book
	Value
Ecuj "cpf "ecuj "gs wkcrgpw"	36; 043"
Vtcf g"tgegkxcdrgu"	: 29(88; "
Kpxgpyqtkgu"	40750 72"
Rtqr gtv "r repv"cpf "gs wkr o gpw"	40 380487"
ర్యాల్యం	93074: "
Tki j v'qh'wug'cuugwl'	50 43"
Qy gt "ewttgpv"cpf "pqp/ewttgpv"cuugul"	7; 6(294"
F ghgttgf "cz"cuugu"	: 302: : "
Total Assets	6.678.215"
Dqttqy kpi u"	40 6; 073"
Vtcf g'r c { cdrgu"	3044508; : "
Qy gt "ricdkrkgu"	38: 0794"
Total Liabilities	4.342.022
Ecuj "r ckf "	*606: 70823+"
Eqpuqrkt cvgf "r qt tap" qh'y g"pgvcuugv" l"*ncdknkgu+""	30 8: Q 77"
Acquisition effect accounted under equity	(2.616.646)

Cu'qh'P qxgo dgt'43.'4245. 'y g'r wtej cug'qd'uj ctgu'tgr tgugpskpi '6; .89' 'qlt'j g''ecr kcriqh'EEDRN'eqo r cp{''y cu' eqorngygf "hqt"522"0 kmqp"WUF 0"

Notes to Consolidated Financial Statements for the year ended December 31, 2024

*Co qupu'gzr tgugf "lp"y qwepf u'qh" VN"dcug" "qy'y g't wtej culpi 'r qy gt'qh"/vwr.htj "Nkc" o' vho-"cu'qh" gego dgt ''' 3. ''246.'' wprguu"qyj gty kug"uxcvgf +

4. SEGMENT REPORTING

..

Vj g"Eqo r cp{"itqf wegu'ugi o gpv'tgr qtw'ht":jj g'ej lgh'ar gtcvpi":"Dqctf"|h'F kgevqtu'cpt","czgewaxg" O cpci go gpw"kp"ceeqtf cpeg"y kjj "dcukd"qh"rtgr ctcvap" "lp"P qg"40"Tgr qtygf "lphpto cwp"kd"wygf"d/" o cpci go gpvlmt"|dugtxkpi "r gthato cpeg"cv"ar gtcwqp"|gi "htt"| gelf| kpi "tguqweg":mpecyap0"

Cf lwagf 'gctplpi u'dght g'loygtguv'cpf 'lwugf 'GDK/F C-Hal'pqv'cp''ceeqwp\lpi ''o gcuntg' wpt gt' ''HT U'ceeqwp\lpi '' cpf "f qgl'pqv'j cxg'c'usepf ctf 'ecrewrikgp''o gj qf ''j qy gxgt'ls''j cu'dggp''eqpulf gtgt'''cu''j g'' gxcmcwqp"qh"jj g"r gthto cpcg"qh'y g"qr gtckpi "ugi o gpw'd{ "eqpulf gtlpi "y g"ego r ctccdktv{"y g" uco g"dwikpguu0"

I tqwrai'f qo gule"cpf "lpygtpcyapca'uwdulf letlgu'ct g''r tgugnyf "wpf gt "I t qw ød'ugi o gpV'tgr at kpi "ki'cu" hamy «

	December 31, 2024
	Domestic	International	Elimination	Consolidated
P gvT gx gpwg"	840; 209; "	9706; : 04; : "	*4270 584"	35908: 50663"
Equv'qh'ucrgu"*/+"	22:04350459+1	*720: 3074+"	423(844"	*;(); 5(x 89+"
Gross profit	23.177.542	25.416.546	(4.314)	48.589.774
Qr gtc tpi "gzr gpugu"*/+"	*3: (68864646+"	*340 560842+"	30899043: "	*5204450 48+"
Qy gt "qr gtc toi "kpeqo g"1"*gzr gpug+"pgv"	: (8: 80644"	436092"	*: (5:3064+'	73; (672"
Profit from operations	14.397.540	12.696.696	(8.208.838)	18.885.398
I clp'htqo "loxguvpi "cevakkgu"	5; 0778"	: (B4; "	76(287"	323072"
Nquu'htqo "loxgunkpi "cevakkgu" "> +"	*80 9: +"	*42: 0 95+"	5:0762"	*398033+1
I ckp"]"*iquu+'htqo "lqkpv'xgpwtgu"	/"	જીજી: 24"	/"	60: 5+
Profit before financial income / (expense)	14.430.218	12.491.059	(8.115.233)	18.806.044
Hocpekcrilpeqo g'"	500560663"	: : : (877"	*870 43+"	602790297"
Hocpelcn'gzr gpug"%4"	*360560573+"	*40530493+1	6068302; 4"	*340 260752+"
Monetary Gain Loss"	:0 : 5074; "	/"	/ "	:0 : 5074; "
Profit before tax from continuing operations	13.013.637	10.648.443	(3.719.962)	19.942.118
	*305580 - 5+"	*4075054+'	*3082022: +1	*702720845+'
Vcz "peqo g"l"*gzr gpug+"htqo "eqpupwkpi "gr gtc vapu" Net profit or (loss) from continuing operations	11.677.054	8.294.711	(5.080.270)	14.891.495
P qp/eqpxqmpi "lpgtguv"	/"	9: (B3: "	/"	9: (B3: "
Equity holders of the parent	11.677.054	8.216.592	(5.080.270)	14.813.376
Purchase of property, plant, equipment and intangible asset	3.271.891	9.206.743		12.478.634
Co qt the colop"gzr gpug"qh"tki j v"qh"wug"cuugv"	349(595"	3250 49"	/"	453022"
F gr tgelcylop"cpf "co qt th cvqp"gzr gpugu"	406770 77"	502: : 09: : "	/"	70767866"
Qy gt 'pqp/ecuj "kgo u"	596(554"	78: 0 88"	*482023: +"	8: 60.9: "
Adjusted EBITDA	17.355.100	16.460.278	(8.468.857)	25.346.521
		December 31, 2024
	Domestic	International	Elimination	Consolidated
Vquen"Cuugul"	348042; 055"	: 408890 63"	*82027208:34"	36: 05480 ; 5"
Vqvcn'Nkcdkrkgu"	6; (8390 32"	590 9: 0 : 7"	*: 440 : 8+"	: 8(8950 2; "

Cu"qhTgego dgt"53."4246."y g"r qtvkqp"qt"EgytcrlCukc"lp") g"eqpuqtf cvgf "gxgpwg"cpf "qvcrlcuugu"!u"56' "cpt" 46' "tgur gevkxgn{0":F gego dgt"53."4245<57' "cpf "45' +0"

Notes to Consolidated Financial Statements for the year ended December 31, 2024

*Co qwpu'gzr tguugf "lp"y qwcpf u'qh" VN"dcugf" "qy gt"qh"Vwrrkg "Nkc" "o'VNo-"cu'qhTF gego dgt '53. "246." wprguu"qyj gty kug"uxcvgf +

4. SEGMENT REPORTING (continued)

=

	F gego dgt '53."4245"
	F qo guye"	Kongtpc &qpcn"	Grio kpcvqp"	Eqpuqrif cygf "
P gvT gx gpwg"	89066: 0897"	9: 058035"	*324(635+1.	3670 : 50 97"
Equv'qh'ucrgu"*/+"	*68054058+"	*730850559+1	360556.	*: : (B: 3075: +"
I tquu'r tqhk/"	43039065: "	480950598"	*: : (59: +"	69024058"
Qr gtc tpi "gzr gpugu"*/+"	*3803; 0 67+"	*330 79077+"	308420346"	*490780 98+"
Qy gt"qr gtc\lpi "kpeqo g"l"*gzr gpug+"pgv"	36055093"	90280 : :	*4301: 90854+	575044: "
Rtqhky"]"*iquu+"htqo "qr gtcvkqpu"	3:052087"	4404450532"	*42017705 · 94"	420 : : 09: : "
I clp'htqo "lpx gunkpi "cevkkkgu"	3670646"	34: (637"	*8+"	4950 57"
Nquu'htqo "loxgunkpi "cevakikgu" ">/ +"	*4; 2024; +"	*430 29+1	ನ "	*5330 85+,
I ckp"]"*iquu+'htqo "lqkpv'xgpwtgu"	/"	*46(546+"	/"	*46(546+"
Rtqhk/dghqtg"hpcpelcn"peqo g1*gzr gpug+"	3: 0: 80482"	440270686"	*42047705: : +"	420 580558"
Hocpekcn'kpeqo g'"	80299966"	50390 85"	* 80 7 : +'	: 02: 06: "
Hocpekn'gzr gpug"*/+"	*460 : 203: 5+"	*6067:0473+"	35(89: 075: "	*3708: 0 27+"
O qpgwt { "I ckp"Nquu"	44022088; "	/"	/"	44022088: "
Rtqhk/dghqtg":cz":tqo "eqp\lp\p\":qr gtc\qpu"	4407950 : 2"	430860298"	*80884029+"	59097056: "
Vcz "peqo g"l"*gzr gpug+"htqo "eqpupwkpi "qr gtc wapu"	*43408: : +"	*5(23: (677+	208: 30 43+"	*80 450 87+"
P gv'r tqhk/qt "*muu+"htqo "eqpylowkpi "qr gtc vkqpu"	44088304: 3"	3:0766843"	*320576074: +"	5207305: 6"
P qp/eqpxqmpi "kpygtguv"	537(872"	754046: "	*: 0673+"	: 5: (66: "
Gs wks("j qrf gtu"qh"y g"r ctgpv"	4402670863"	3: (234(594"	*326670299+"	4: 0340 58"
Rutej cug"qh"r tqr gt v . "r rcpv."gs wkr o gpv"cpf " kpvcpi kdrg'cuugv'	40 26099"	70 66836"	/"	: 0 6; 0 ; 3 "
Co qtvk cvqp"gzr gpug"qh"tki j v"qh"wug"cuugv"	3580 77"	32: (B4: "	/"	4670 · 6"
F gr tgelcyp"cpf "co qt th cxqp"gzr gpugu"	40199664"	40 2302; 7"	/"	7029: 0759"
Qy gt 'pqp/ecuj "kgo u"	4:7072: "	32084"	*57901: : +'	*73(23: +1
Cf lwugf "GDK/F C"	430862092"	4706504: 8"	*42(834(897+"	48089305: 3"
		December 31 2023

	December 31, 2023
	Domestic	International	Elimination	Consolidated
Vqvcn"Cuugul"	34803560: : "	: 40.4506: 4" ==	*7: (535(536+"	37: 02660 89"
Vaxn'Nkcdkrkku"	7: 029708: 4"	6: 0990244"	340340 934	: 605: 055"

Kj'cf f kkqp'lq'yj g'lgs wtgo gpw'qliligi o gpvtgr qtspi' tgugngf 'y ku'lphqto cwqp'hqt'egtvclq" htpcpelcn'uxcygo gpw'tgcf gtu'vq'wktk g''y ki'f cvc''f wtkpi ''y glt ''cpcn ugu0'

Eqo r cp{ at" oC f lwagf " Cotploi u" Dgtgtg" lgygtga: " Vczgu." F gr tgelevkpp" cpt " C o qt th cvkpp" dCf lwngf " GDNF C vi'' f ghokkq "cpt"ecrewr vqp" cu="5Rqdky""Nqu+"Hqo "Or gtc vkqpw"t mwtggxcpvbqp/ecuj "gzr gpugdlpenti boj" f grtgelevkp"cpf"co qt tkl cvkp."r tqxklkgp"hqt"go r m} gg"dgpgkw"rkng"tgth go gpv"cpf "xcecvap"rct" o cpci go gpv'dqpw."cpf 'hpi ''gto ''pegp\kxg'rr:p''pqVlpent gf +'cpt' 'gzr grugu'rkng''pgi cwxg'' qqf y kn' cpf 'xcmvg'lpetgcug'f wg'\q''ej cpi g'lq''ueqr g''qh'eqpuqrkf cvkqp0'''

Cu"qh"F gego dgt"53."4246."cpf "4245."tgeqpekke\kp"qd"c":q"r tqtky"]"*qur"|tqo "qr gtcvkgpu"kd" gzr rckpgf "lp"yj g"hqmy kpi "\cdrg<"

	December 31, 2024	F gego dgt '53."4245"
Profit / (loss) from operations	3:0 : 765: :	420 ; : 09: : "
F gr tgeknipp"cpf "co qt tk cvqp""	70767(866	7029: 0759"
Rtqxkukqp"hqt"go r m { gg"dgpghku"	5470855	5350 : 5"
Hatgki p"gzej cpi g"i ckp"T"muu+"wpf gt"qy gt"qr gtcvkpi "kpeqo g"T"	57: (868	*586(833+,
*gzr gpug+"P qvg"48+"
Co qt * ckg "g gp gpug"qh"tki j v"qh"wug" cuugv"	453(422	467(2: 6"
Adjusted EBITDA	25.346.521	48089305: 3

Notes to Consolidated Financial Statements for the year ended December 31, 2024

*Co qupu'gzrtgugf "lp"y qwcpf u'qh"VN"dcug" "qy'y g't wtej culpi 'r qy gt'dd'Vwtnkg "Nkc"*o'VNö+"cu'qhtF gego dgt '53. '4246.'' wpnguu'qyj gty kug'uxcygf +

5. CASH AND CASH EQUIVALENTS

	December 31, 2024	F gego dgt '53."4245"
Ecuj "qp"j cpf "	11.153	6902: 4"
Ecuj "kp"dcpm" """/Vko g'f gr quk/'	15.342.477	450720927"
"""/F go cpf "f gr quks"	6.402.613	90 336888"
l(pxguvo gpv"hwpf u"	1.497.386
	23.253.629	53062: 0875"

Cu'qhF gego dgt'53.'4246.'No g'f gr quku'y kj ''0 cwtkkgu'rgu''j cp'5''0 qpy u'lp"mtgbelgu'gzlangf 'hqt'r gtlaf u' xct { kpi 'dgy ggp'3"} c{ ''x} gego dgt'53.'4245'/"3"f c{ ''q''96'' c{ u+''cpt ''sctpg' ''prgtgav'dgy ggp''2.37' ' '/''' 42.7' "#F gego dgt"53."4245"/"2.72' "/"42.7' +0'

Cu"qh"Fgego dgt"53."4246."yg"I tqw"] cu"o qpg("o ctmgVlskpf u"tcfgf"|p"VGHCU"co qupskpi "vq"VN"36; 915: 8" *F gego dgt "53."4245"/"P qpg-0"

Cu"qh"F gego dgt"53."4246."vko g"f gr quku".jp"mecn'ewttgpet "htt"r gtlgf u"xct { kg" "d"a" \" v" a" \ " x" x " x" x " x" x " x" x " x" x " x" x " x" x " x" x " x" x " x" x " *F gego dgt"53."4245"/"VN."4"f c/u"q"34" c/u+"pf "gctpgf" "pyggwVdgy ggp"68.72" "772.22" "YF gego dgt"53."4245"6" 5:22' "/"67.22' +"

Cu'qh'F gego dgt '53. '4246.' jj gtg'ki''N'69Q 55'*F gego dgt'53. '4245''''VN'83055 -'qh'lpytguv'kpeqo g''ceet wcl'iph' 'wo g' f gr quku'y kj "o cwtklgu'rguu'y cp"5"o qpyj u0Cu"qh"F gego dgt "53."4246."opf "4245."y g"rck" xcngu"ql'ecuj "cyf "ecuj " gs wkxcngpw"ctg"gs wcn"xq"dqqmxcmxg0"

Vj g'etgf ktlumu'qh'j g'dcpm'y j gtg'y g'Eqo r cp{'j cuf' gr quku'ctg'gxcmcvgf 'd{ ''crhpi' 'lpvq'ceeqwpVlpf gr gpf gpvf cvc.'' cpf 'pq'iki pHecpv'etgf kthumlar'gzr geyf O'y g'o ctngvxcwgu'q r tqzlo crg'y gld'ect1 {{oi " xcrugu'kpenwf lpi ''y g''ceet wgf "kpgtguv'lpeqo g''cv'y g''dcrcpeg''tj ggv'' cvg0'

FINANCIAL INVESTMENTS 6.

	December 31, 2024	F gego dgt "53."4245"
Vko g'f gr quku'y kj "o cwtkkgu"o qtg'y cp'5"o qpyju"	106	રે રેતે તે
Hqtgki p"ewtgpe{ "ilpmgf "f gr quku"		665(B44"
T guttergf "ecuj "	95.633	: : (49; "
	95.739	764056"

Cu'qhF gego dgt'53.'4246.'Vo g'f gr quku'y kj 'b cwtkkgu'qxgt '5''o qpy u'trg''eqo r qug'' 'ql'WUF'y kj '39: '' c{ vi'o cwtlsq''' cpf "j cxg"lpvgtguv'tcvg"4.47" "hqt"WUF 0"

CulqhF gego dgt '53.'4245.'Vo g'f gr quku'y ky''> cwtskgu'qxgt 5''> qpy u'ctg'eqo rqug' 'qhWF'y kj '39'; 'f c{u'cwtkk{'' cpf 'j cxg'lpvgtguv'tcvg'4.47' "hqt "WUF 0"

T gatleygt "dcpm"dcrcpeg"kd"vj g"dcpm"nt" eqmcygtcd"gh"rgwgtu" ah"etgf kl"k" W dgmacp" cpf " Romacp0"

Cu'qhF gego dgt'53.'4246.'j gtg'la'hq'lpytguvtcvgu'ht'llz/rtqrgevgf 'f gr qukl'ceeqwpu'''53'F gego dgt'4245''57.22' 40

COCA-COLA İÇECEK ANONİM ŞİRKETİ

Notes to Consolidated Financial Statements for the year ended December 31, 2024

*Co qupu'gzrtgugf "lp"y qwcpf u'qh"VN"dcug" "qy'y g't wtej culpi 'r qy gt'dd'Vwtnkg "Nkc"*o'VNö+"cu'qhtF gego dgt '53. '4246.'' wprguu"qyj gty kug"uncygf +

DERIVATIVE FINANCIAL INSTRUMENTS 7.

Cu'qh'F gego dgt'53. '4246. 'y g'I tqw 'j cu'8''curo lowo 'ly cr''tcpucestapu'y kjj ''c''qucr'hqo lpcn'xcrug'qh'VN'': 68848'' lqt"; {}; 6''\qpu.''i{'j cu'dggp''f gw pcyst''; v'' } i }i ''loutwo gpv' j cv'o c{ ''ctltg''ttqo ''y g'ecy'''rqy u''ql'o gv:d'ecp'' r wej cugu'lp"{ gctu'4247"cpf ''j cu"dggp"uwdlgev"\q"ecuj "https": gf i g"ceeqwp\lpi 0"

Cu'qh'F gego dgt"53."4245."y g'I tqw"j cu"32"crwo lpw "uy cr":tcpucewgpu"y kj "c""qvcd'pqo lpcd"co qwp"dp"VN" 40: : 0: 6"rqt"440: 2"\qpul"K'j cu"dggp"f guli pc yf i lpi "lput wo gpV'y cv'o c { "ctlug"t qo "y g"ecuj "my u"qh" o gwnlecp'r wtej cugu'lp''{ gctu'4246/47"cpf ''j cu'dggp'uwdlgev'vq''ecuj ''rrqy ''j gf i g''ceeqwpilpi 0'

Cu"qh"F gego dgt "53."4246." j g"I tqw "j cu"9" trepucewapu"y kjj "c" xpcr"pqo lpcn"xcmg" (h"VN"304; 093." y qty ": 4072"\qpulVj g"f gli pcvqp"cu":"[gf i kpi "kuutwo gpv'y cv'o c {"ctlug":tap "tray u"ql":wi ct":wtej cugu" kp"{ gctu"4247"} cu"dggp"uwdlgev":q"ecuj "hmy "j gf i g"ceeqwpskpi 0"

Cu"qh"F gego dgt"53."4245."y g"1 tqw "j cu": "topucelapu"y kij "c"\qvcr'pqo loca"xcnxg"qh"VN"30970897." y qty''; ; (872''qpulVj g''f glki pcvqp'cu''', gf i kpi "kus"rtqo ''y g'ecuj "rqy u'qh'ui ct'r wej cugu' kp"{ gctu"4246/4247"} cu"dggp"uwdlgev">q"ecuj "hmy "j gf i g"ceeqwp\kpi 0"

Cu'qhTF gego dgt"53."4246."jjg"[tqw"] cut":"http://www.gbviv.www.gpv'y kij "c"'0 cwtkt "ddLupe"4247">p" yj g"co qwpv"qh"4: .7"o knkqp"WUF "*VN"302690275+"lp"|qtf gt"\q"gcej cpi g"tcvg"tkm0"

Cu'qh'F gego dgt'53."4245."y g"I tqur''cu'c'etqui'ewtgpe{ ''y cr "eqptcev'y kj "c"xqxcco qwpv'qh"WUF '372'' o knqq'' f vg'ap''l gr go dgt''3; . '4246. Yqt''y g''r tqdcdkky ''gh'c yd g'tc'y 'y g'rqpi ''yg'n pi'r g''r g''r g''r g''r g''r taw '' cu'' cnx]'t wej cugl 'cp'gr 1kgp''co qyploi '\q''WJF' 'f i ko' 'i g'htgk p'gzej cpi g'gzr quwg'y ki ''i qug''y d' f gtlxclkg"tcpucesapu"pqo lpcrlco qwpv"qh"VN"86976: 9+0Kj"cf f kkqp"vq"yj g"cdqxg":tcpucewqpu."yg" tqw" jcu"c" lqty ctf"f gtkscksg"hocpelcn"lyutwo gpv'y kj "c"o cwtkf" qh"3; "Ugr ygo dgt "4246"p"y g"co qwpv"qh"72"0 knkqp"WJF""" *VN"40347(B4; +"kp"qtf gt"\q"] gf i g"ci ckpuv'gzej cpi g"tcvg"tkm0"

=

-

-

-

-

-

-

-

-

-

-

-

54"

COCA-COLA İÇECEK ANONİM ŞİRKETİ

Notes to Consolidated Financial Statements for the year ended December 31, 2024

*C o qvpwlgzr tgugf 'lp"y gwcpf u'ql" VN'tcegt"qp''y g'r wej culpi '' qy gt''dd'Witnig ''Nice'''n'il '' gy gt dg' 'negar'y j gy lag'neyt +

7.

F gcku"qh", gf i kpi "kputwo gpw"cu"qh"53"F gego dgt"4246"ctg"cu"hqmqy uk"

• ..
• =

31 December 2024
------------------	--

. I I coci i un constituti a la constructure de l'angle construction in the constitues of the constitues of the constitues of the constitues of the constitues of the constitu	Nominal Value	Outstanding Amounts	Fair Value Asset / (Liability)	Financial Position Line Item	Maturity
Hedging Instruments:					:
Ecuj 'hmy 'j gf i g'tgugtxguk"	=	11
Ego o af kx "uy cr "eqpitcew"					:
/"Cnvo kpwo ""	: 68(848"	; (8: 6"\qp"	480 97"	F gtkcvkg" (puntwo gpw"	Lcpwct { "4247"/"F gego dgt"4247"
/"Uni ct"	3064: 0793"	:40272"xqp"	90797"	F gt kc xx g" Kount wo gpw"	Lepwct { 4247"/"F gego dgt "4247"
Hz "mty ctf ""j gf i g"ci ckpuv'gzej cpi g"tcvg"tum"
/ "GWT IVN"	302690275"	4: .7"o krkqp"GWT"		F gt kc c x g " Kpunt wo gpw"	Lwpg"4247"
					:
	3.323.250		34.550
Net Investment Hedge:
Dqttqy kpi u'\q''j gf i g''pgv'lpxguvo gpw'lp"ntgki p'' qr gtcvqpu"		7: 2"o krkqp"WUF"	*426; ; (626+'	Dqttqy kpi u"	Lepwct { "424; "6"Cr tkd"4252"

Notes to Consolidated Financial Statements for the year ended December 31, 2024

*C o qvpvl'gzr tgugf 'lp'y qwepf u'ql"VN'tcegt"qp'y g't wej culpi '' qy gt'hl'Witnig ''Nic ''ölf'irey'd fyl gy lag'neyt +

7.

31 December 2023	P qo kpcn"	Xong" Qwuncpf kpi "Co qwpw"	Hck "Xcnng"Cuugv"1" ಿ ನಿರ್ದರು. ಸ್ಟೇರಿಸುತ್ತಿ ಸ್ಟ್ರೀಯ ಸ್ಟ್ರೀಯ ಸ್ಟ್ರೀಯ ಸ್ಟ್ರೀಯ ಸ್ಟ್ರೀಯ ಸಾಮಾನ್ಯ ಸಾಮಾನ್ಯ ಸಾಮಾನ್ಯ ಸಾಮಾನ್ಯ ಸಾಮಾನ್ಯ ಮತ್ತು ಸಾಮಾನ್ಯ ಸಾಮಾನ್ಯ ಸಾಮಾನ್ಯ ಸಾಮಾನ್ಯ ಸಾಮಾನ್ಯ ಸಾಮಾನ್ಯ ಸಾಮಾನ್ಯ ಮತ್ತು ಸ	Hocpelcn'Rqukkqp' Nkpg"Kgo	O cwtky "
J gf i kpi "purtwo gpw" "
Ecuj "hmy "j gf i g"tgugtxgu« Eqo o qf kx "uy cr "eqpvtcew"	11
/"Cnro kpwo	40 :: : 02: 6"	4407: 2"":qp"	5; 06: "		F gtkxcvxg"fpurtwo gpw"
/"T gukp" Hz "mty ctf "% gf i g"ci ckpuv'gzej cpi g'tcvg'tkum"	30970897"	: ; (872"xqp"	38707; 9"		F gtkx class g" Kurt wo gpw" [ " Lopuct { "4246" "F gego dgt "4247"
/"WUF IVN"	4(B47(B4; "	72"o kmqp"WUF "	3: (734"	Figtkcykg" (purt wo gpw"	Ugr vgo dgt "4246"
Etquu'ewttgpe{ "r ct vkek cvqp'uy cr "" cuugu"]*itcdkrkgu+"	8059705: 9"	372"o krkqp"WUF "	*599(829+"	F gt kc xx g " Kpurt wo gpw"	Ugr vgo dgt"4246"
					:
	12.564.275"		(153.750)"
J gf i kpi "Kput wo gpwk"				=
Dattqy kpi u''q''j gf i g'pgv'lpxguvo gpw'lp'hqtgki p'' qr gtc kqpu"	/"	872"o krigp"WUF "	*490898072: +'	Dqttqy kpi u"	Ugr vgo dgt"4246"/Lcpwct { "424; "

Notes to Consolidated Financial Statements for the year ended December 31, 2024

*Co qupu'gzr tgugf "lp"y qwepf u'qh" VN"dcug" "qy'y g't wtej culpi 'r qy gt'qh"/vwr.htj "Nkc" o' vho-"cu'qh" gego dgt ''' 3. ''246.'' wprguu"qyj gty kug"uxcvgf +

8. BORROWINGS

		December 31, 2024 F gego dgt"53."4245"
Uj qtv vgto "dqttqy kpi u""	15.151.409	340-420843"
Ext gpv'r qt vqp" qh'mpi / vgto "dqttqy kpi u"cpf "dqpf "luwgf "	6.012.151	350698085; "
Vqvcn'uj qtv'ygto "dqttqy kpi u"	21.163.560	470: 8082"
Nqpi /gto "dqttqy kpi u"cpf "dqpf "kuwgf	27.114.111	480490486"
Vqxndqttqy kpi u"	48.277.671	7407460246"

Cu"qh"F gego dgt" 53."4246." j gtg" ki" kpygtguv' gzr gpug" ceetworl' co qwplpi " "q" VN" 30 970 ; 2" qp" quer" co qwoy" qh" dqttqy lpi u"#F gego dgt"53."4245"/"VN"30}; : (227+0"

Vj g'l tqwr'j cu'eqo r rigf 'y kj 'y g'hlocpekcileqxgpcpw'qhlku'dqttqy lpi 'ly g'4246''cpf '4245'tgr qtvpi'' r gtlqf u0Uj qtv'cpt ''mpi /ygto ''dqttqy lpc.gf ''lp'''v1''cpt ''httgk p''ewt.goekgt''s3. '4246''>pt''' 4245."ctg"cu"hqmqy u<""

	December 31, 2024		F gego dgt"53."4245"
	Short term	Long term	Uj qtv'igto	Nqpi "vgto
VN	12.732.051	1.072.459	3408: 7078;	40 : : (692
M V"	2-696-661		30 : : 0 39"
WF"	2-369-236	22.426.631	80 62696"	4304: 70.54"
DF V"	1.591.017
GWT"	1.004.779	1.709.361	503: 077: "	40253093"
W U'	386.155	1.392.244
RMT"	200.820		65: (594"	111
MI U'	179.693	98.357	32: (853"	63; 07: 6"
Cl 0 "	3.148	415.059	372"	323(829"
IQF "			60): : "
	21.163.560	27.114.111	470: 8082"	480490486"

Tcpi g'hqt''y g''o lplo wo "cpf 'o czlo wo "ghgelxg"ly g"dcrcpeg"uj ggvf crg"ctg"cu"hqmy u<"

	December 31, 2024	F gego dgt '53. '4245"
=
Short-term
WUF "f gpqo lpcvgf "dqttqy kpi u"	(6,50% - 7,91%)	5.22' +7'80 "Nkdqt"- "4.72' +"
RMT"f gpqo kpcvgf "dqttqy kpi u"	(1M Kibor - 0,10%) - (6M Kibor + 1%)	*30 "Mkdqt"/"2.32" +"/"80 "Mkdqt"- "3" +"
VN'f gpqo locygf "dqttqy kpi u"	(26,28% - 50,50%)	* . 22' "/"6: . 72' +"
M\ V'f gpqo kpcvgf "dqttqy kpi u"	(14,70% - 16,40%)	*38.77' "/"38 .: 7' +"
GWT"f gpqo lpcvgf "dqttqy kpi u"	(4,88% - 7,70%)	49.47' -
Ml U'f gpqo kpcvgf "dqttqy kpi u	(14,28%)	*36.4: ' +'
C\ O 'f gpqo kpcvgf "dqttqy kpi u"	(9,00%)	*. .22' ー
DF V'f gpqo lpcvgf "dqttqy kpi u"	(11,00% - 12,50%)	/"
W( U'f gpqo kpcygf "dqttqy kpi u"	(19,04% - 21,29%)	/ "
IQF "f gpqo kpcvgf "dqttqy kpi u"		*, .72' -
Long-term
WUF "f gpqo lpcvgf "dqttqy lpi u"	(4,50%) - (6M TERM SOFR + 2,25%)	*6.44' +"/"49.26' +"
GWT"f gpqo lpcvgf "dqttqy kpi u"	(6M Euribor + 1,30%)	80 "Gwtkdqt"- "3.52" +"/"80 "Gwtkdqt"- "4.97" +"
VN'f gpqo lpcygf "dqttqy kpi u"	(27,64% - 54,25%)	*49.86' "",69.22' +"
C'\ O 'f gpqo kpcygf "dqttqy kpi u"	(9,00% - 10,50%)	*. .22' ー
Ml U't gpqo kpcvgf "dqttqy kpi u"	(14,28%)	*36.4: ' +'
W\ U't gpqo kpcvgf "dqttqy kpi u"	(19,04% - 21,29%)	/"

Tgr c{o gpv'r repu'qhttp://gto."dattqy.kpi.u"cu"qhT gego dgt "53."4246."cpt"4245."ctg"lej.gf wgf "vi" " ewttgpv'r qtvqp''qh'mpi / vgto "dqttqy kpi u+<'

		December 31, 2024 F gego dgt'53."4245"
4246"		350698085: "
4247"	6.012.151	60.350696"
4248""	3.389.368	4407350: 2"
4249"cpf "chgt"	23.724.743
	33.126.262	6201250 25"

=

Notes to Consolidated Financial Statements for the year ended December 31, 2024

\$PRXQWVH[SUHVVHGLQWKRXVDQGVRI7/EDVHGRQWKHSXUFKDVLQJSRZHURI7XUNLVK/LUD³7/´DVRI'HFHPEHU XQOHVVRWKHUZLVHVWDWHG

8. BORROWINGS (continued)

0RYHPHQWVRIILQDQFLDOERUURZLQJVDVRI'HFHPEHUDQG'HFHPEHUDUHDVIROORZV

@	December 31, 2024	'HFHPEHU
@ Financial borrowing at the beginning of the year @	@ @ 52.524.024	48.433.218
3URFHHGVIURPERUURZLQJV
5HSD\PHQWVRIERUURZLQJV
Cash flows	3.721.055
# \$GMXVWPHQWVIRULQWHUHVWH[SHQVH ,QWHUHVWSDLG
Changes in interest accruals	1.300.456
# \$GGLWLRQWKURXJKVXEVLGLDU\DFTXLUHG )RUHLJQH[FKDQJHORVVJDLQIURPIRUHLJQFXUUHQF\ GHQRPLQDWHGERUURZLQJV
0RQHWDU\JDLQORVV &XUUHQF\WUDQVODWLRQDGMXVWPHQW
Financial borrowing at the end of year	48.277.671

Lease Liabilities

\$V RI 'HFHPEHU QHW SUHVHQW YDOXH RI OLDELOLWLHV XQGHU OHDVH OLDELOLWLHV LV DPRXQWLQJ WR 7/ 0RYHPHQWWDEOHVRIOHDVHOLDELOLWLHVDVRI'HFHPEHUDQGDUHDVIROORZV

#	December 31, 2024	'HFHPEHU
#	@	#
%DODQFHDVRI-DQXDU\VW	953.356
,QFUHDVHLQOHDVHOLDELOLWLHV	8.182
&KDQJHLQOHDVHOLDELOLWLHV	240.458
3D\PHQWVGXULQJWKH\HDU	(327.898)
,QWHUHVWH[SHQVHRIOHDVHOLDELOLWLHV	95.712
)RUHLJQH[FKDQJHORVVJDLQ	4.298
0RQHWDU\JDLQORVV	1.121
\$GGLWLRQWKURXJKVXEVLGLDU\DFTXLUHG	20.952
&XUUHQF\WUDQVODWHVRQGLIIHUHQFHV	(129.311)
Balance at the end of the year	866.870

Notes to Consolidated Financial Statements for the year ended December 31, 2024

*Co qupu'gzrtgugf "lp"y qwcpf u'qh"VN"dcug" "qy'y g't wtej culpi 'r qy gt'dd'Vwtnkg "Nkc"*o'VNö+"cu'qhtF gego dgt '53. '4246.'' wpnguu'qyj gty kug'uxcygf +

9. TRADE RECEIVABLES AND PAYABLES

Trade Receivables

	December 31, 2024	F gego dgt '53."4245"
Vtcf g'tgegkxcdrgu"	11.743.334	330530873"
Ej gs wgu't gegkx cdrgu"	35.739	420126"
NguukCmqy cpeg"hqt "gzr gevgf "etgf k/muu""	(352.298)	*5640 95+,
	11.426.775	33022: Q : 4"

Cu'qh'F gego dgt'53.'4246.''cpf '4245''cmy cpeg'ht'';zr geyg ''etgf k''mul'o qxgo gpv'ki''cu'lqmy kpi <

	December 31, 2024	F gego dgt "53."4245"
Dcmpeg"cv"lcpwct { "3."	342.873	5430748"
Exttgpv"{ gct"r tqxkukqp""	121.059	9: 968"
Tgxgtucnihtqo "r tqxkukqp"	(22.655)	*34(627+'
Y tkg/qhu'htqo "gzr gevgf "et gf ki'muugu"	(27.977)	*38(494+
Ext gpe { "tcpurcy app"f khhgt gpeg"	(44.567)	70564"
O qpgvct { 'i ckp' l'iquu'	(16.562)	*560 : 3+1
Cffkkgpu'y tqwi 」 "uwdukf kxt { "ces wkgf "	127	: 39"
	352-298	5640 95'

Vj g"l tqw "cny c{u"o gcustgu'y g"quu"cmy cpeg"nt":tcf g"tgegkcdrgu":v"co qwpy'gs wcn'\q" id' mugu0Vj g"gzr gesgf "etgf kl'mungu'qp''tcf g'hgegstcdrgu'ctg" www.vi-"r tqxklxqp''o ctlk" d/ "tghggog" q"r cur' f ghcwn"gzr gtlgpeg"al'y g"f gdvqt"cpf "cp"cpcg uku"qlYj g"f gdrqtgalent'r qukkgp."cf lwagf "htt"revatu"y cv" ctg"ur gelde" vq" y g"f gd qtu." i gpgt crl gegpgo le" eqpf kkgpu" ("lo" y i lej " y g"f gdatu" ar gtcvg" cpt "con" curguo grv'ah'day ''y g'ewt gpv'cu'y g''httgecuv'f it gewap" all g''tgr qt spi "f c g0Vj g''l taw ''j cu'' t geaj pk gf "c'hyul"cmy cpeg":nh322" "ci clow":nttp://www.vg"dgecwg"] knqtlectlyzr.gtlgpeg"] cu" lpf lecyf 'y cv'i gug'tgegkcdrgu'ctg'l gpgtcm' 'bqvtgeqxgtcdrg0'fj gtg''j cu'dggp'pq''ej cpi g'lgu'l qt'uki pkkecpv'cuuwo r vkqpu"o cf g"f wtkpi "yj g"ewttgpv"tgr qtkqf 0"

Cu"qh"F gego dgt "53."4246."cpf "4245"ci kpi "qh"tgegkxcdrgu"vcdrg"ku"cu"hqmqy lpi <"

		Past due receivables (Days)
December 31, 2024	Neither past due nor impaired	<30	31-60	67-90	91-180	>180	Total
Ceeqwpw"t gegkcdrg"	320498058" : 4; (96: " : 6(263" 48(458" : 3790269" 11.391.036
Ej gs wgu't gegkx cdrgu"	5705:						35.739
. .	10.312.475 829.748 84.041			26.236			17.228 157.047 11.426.775
		. .		. .	. .	. .
F gego dgt "53."4245"						=
Ceeqwpwi't gegkcdrg"	: 0736039" : 220679" 4920598"						640 46" 78(897" 4260 4; " 320 : : 099: "
Ej gs wgu't gegkxcdrgu"	3: 0 52"	રતેવામાં					420126"
							; 07550,69" ; 220,53" 492(598" 640,46" 78(B97" 4260,4; " 33(D2; Q : 4"

Trade Payables

		December 31, 2024 F gego dgt"53."4245"
Uwrr ngtu"	18.341.993	370660 65"
	18.341.993	370660 65"

P cwtg"cpf "gxgd'qh'tkuni'ctkiloi "htqo "tcf g'tgegkcdrgu"ctg"f kxemug" "wpf gt"P qy"540"

Cu'qhF gego dgt '53. '4246. 'y g'' tqwr'j cu'uwr rdgt 'hocpelpi "qd'40 ; 6"VN'y ky "cxgtci g'' c(10'

COCA-COLA İÇECEK ANONİM ŞİRKETİ

Notes to Consolidated Financial Statements for the year ended December 31, 2024

*Co qwpu'gzr tguugf "lp" jy qwcpf u'qh" YN"dcug" "qy gt"qd"Vwtrkgj"Ntc"*01Vitrkij "Nkc"*6VNör">gego dgt '53."4246." wprguu'qyj gty kug'uxcygf +

10.

Qyj gt 'T ge gkxc drgu''

	December 31, 2024	F gego dgt "53."4245"
Tgegkxcdrgu'f wg'htqo 'r gtuqppgn'	35.985	72(45: "
F gr quku"cpf "i wctcpyggu"i kxgp"	4.360	902: : "
Qy gt"	549.340	338028"
	589.685	3960254'
Qy gt "Rc { c drgu"
	December 31, 2024	F gego dgt '53. "4245"
F gr quku"cpf 'i wctcp\ggu"	1.552.087	30840867"
Vczgu'cpf "f wkgu'r c { cdrg"	1.521.923	3068: Q 5; "
Qy gt "	127.776	5709:

50488085

3.201.786

11. PREPAID EXPENSES

a) Short term prepaid expenses

	December 31, 2024	r gego dgt '53. "4245"
Rtgr ckf "o ctmgvkpi "gzr gpugu"	1.296.749	: 2807; : "
Rtgr ckf "lpuwtcpeg"gzr gpugu"	368.543	484(645"
Rtgr ckf "tgpv'gzr gpugu"	16.874	350 82"
Rtgr ckf "qyj gt "gzr gpugu"	396.912	5: : 0737"
Cf xcpegu'í kxgp"\q"uw r rigtu""	1.593.381	30450553"
	3.672.459	408: 60 4: "

b) Long term prepaid expenses

	December 31, 2024	F gego dgt '53."4245"
Rtgr ckt "o ctmg kpi "gzr gpugu"	518.316	58; 026; "
Rtgr ckf "qyj gt"gzr gpugu"	33.944	590787"
Cf xcpegu'i kxgp"\q"uwr r ngtu"	1.091.711	30720; : "
	1.643.971	30079035"

c) Short term deferred income

		December 31, 2024
Cf xcpegu't gegkigf "	351.470	4350 : 6"
F ghgttgf "peqo g"	69.435	: 40748"
	420.905	4: 80742"

d) Long term deferred income

	December 31, 2024	F gego dgt"53."4245"
		:
F ghgtt gf "speqo g"	358	850 92"
	358	850 92"

COCA-COLA İÇECEK ANONİM ŞİRKETİ

Notes to Consolidated Financial Statements for the year ended December 31, 2024

*Co qupu'gzrtgugf "lp"y qwcpf u'qh"VN"dcug" "qy'y g't wtej culpi 'r qy gt'dd'Vwtnkg "Nkc"*o'VNö+"cu'qhtF gego dgt '53. '4246.'' wprguu"qyj gty kug"uxygf +

12. INVENTORIES

=

	December 31, 2024	F gego dgt "53."4245"
Hkpkuj gf 'i qqf u'	5.380.776	7022404::"
Tcy "o cygtkni"	6.175.227	: 04620 75"
Reemi kpi "o cygtkni"	1.136.465	309: 80254"
I qqf u'kp'stcpuk/'	1.312.953	304: 60332"
Qy gt "o cygleni"	1.710.564	3(877(266"
Nguuktgugtxg"hat"qduqrguegpeg" +"	(334.553)	*456(82: +'
	15.381.432	3:066024:"

Cu'qh'F gego dgt'53.'4246.''cp' '4245'\gugtxg'htt'';duqrguegreg''o qxgo gpv'ki'cu'hrmy lpi . ''pg'hqui'lgeqtf gf ''i wlpi'' { gct "k1"VN"3640 87"*F gego dgt"53."4245"pgv"muu"ki"co qwpvkpi "vq"VN"; 508: 6+0"

	December 31, 2024	F gego dgt"53."4245"
Dcmpeg"cv"Lcpwct { "3."	234.609	3780855"
Ewttgpv"{ gct"r tqxkukqp"/"tgxgtucn"pgv"	239.254	: : Q 7: "
Kpxgpvqtkgu'y tkwgp"qh"	(74.124)	**(BCS+)
Kpxgpyqtkgu'f gutq { gf "	(22.165)	**(853)"
Ext tgpe { "t cpurchap"f khgt gpeg"	(43.021)	*3602: +"
	334.553	456(82: "

INVESTMENT IN JOINT VENTURES 13.

Kpxguo gpv'lp"lqky'xgpwtgu."eqpuqdf cygf "ypf gt''j g"gs wkt ''o gy qf "qh'ceeqwpylpi."W"ecttlgf "ly"'y g"equqrif cyg''' lkpcpelcrif qukkqp"cv"equv'r mu'r quvces walskqp"ej ctg"|bgv"culgw"|d'|j g"|qyVxgpwtgu"|guu" cp{ 'lo r cko gpVlp'xcrug(Vj g'eqpuptf cvgf 'peqo g'ucvgo gpvtghrgew'j g'l tqwrad'afl'gr gtcvapu'' qh"vj g"lqkpv"xgpwtgu()"

Cu'qhF gego dgt '53.'4246.''cpt 'F gego dgt'53.'4245. 'vqcricuugu.''cpcilicdkkkgu''pgvlucrgu''qui'qh' UUF UF "ku"cu"hqmqy uk"

SSDSD	December 31, 2024	H gego dgt '53."4245"
Total assets	156	494"
Total liabilities	70.294	99(497"
Equity	(70.138)	ജ്മന്മാട് പ
SSDSD	December 31, 2024	H gego dgt '53."4245"
Net revenue
Net loss for the year	(9.586)	*6: (869+"
Group's share in loss	(4.793)	*46(546+"

Notes to Consolidated Financial Statements for the year ended December 31, 2024

\$PRXQWVH[SUHVVHGLQWKRXVDQGVRI7/EDVHGRQWKHSXUFKDVLQJSRZHURI7XUNLVK/LUD³7/´DVRI'HFHPEHUXQOHVVRWKHUZLVHVWDWHG

14. PROPERTY, PLANT AND EQUIPMENT

\$VRI'HFHPEHUDQGSURSHUW\SODQWDQGHTXLSPHQWPRYHPHQWWDEOHVDUHDVIROORZV

Cost	January 1, 2024	Additions	Transfers	Disposals	Impairment	Acquired through business combination	Currency translation differences	December 31, 2024
#	#	#	#	#	#		#	#
/DQGDQGEXLOGLQJV								25.850.248
0DFKLQHU\DQGHTXLSPHQW								47.112.530
9HKLFOHV								990.574
)XUQLWXUHDQGIL[WXUHV								1.203.401
2WKHUWDQJLEOHV								25.936.034
/HDVHKROGLPSURYHPHQWV								250.291
&RQVWUXFWLRQLQSURJUHVV								5.578.155
	111.607.817	11.656.242	-	(1.899.249)	(13.789)	3.617.073	(18.046.861)	106.921.233
Amortisation
/DQGDQGEXLOGLQJV								(7.718.697)
0DFKLQHU\DQGHTXLSPHQW								(26.705.918)
9HKLFOHV								(640.756)
)XUQLWXUHDQGIL[WXUHV								(822.488)
2WKHUWDQJLEOHV								(16.592.964)
/HDVHKROGLPSURYHPHQWV								(184.760)
	(60.736.561)	(5.124.094)	-	1.523.677	-	-	11.671.395	(52.665.583)
Net book value	50.871.256	6.532.148	-	(375.572)	(13.789)	3.617.073	(6.375.466)	54.255.650

&RROHUVDQGUHWXUQDEOHERWWOHVDUHIROORZHGLQRWKHUWDQJLEOHDVVHWV

\$VRI'HFHPEHUSOHGJHDPRXQWLQJWR7/RQSURSHUW\SODQWDQGHTXLSPHQW'HFHPEHU7/7KLVDPRXQWLVDOVRGLVORVHGLQ*30WDEOH1RWH

Impairment Loss

\$VRI'HFHPEHUWKH*URXSKDG7/SURYLGHGLPSDLUPHQWORVVHV'HFHPEHU±7/IRUSURSHUW\SODQWDQGHTXLSPHQWWKDWKDGJUHDWHUFDUU\LQJ YDOXHWKDQLWVHVWLPDWHGUHFRYHUDEOHDPRXQW7KLVLPSDLUPHQWKDGEHHQSURYLGHGIRU³2XWRI8VH´WDQJLEOHDVVHWV1RWH\$VRI'HFHPEHUUHYHUVDORILPSDLUPHQW DPRXQWLQJWR7/'HFHPEHU±7/1RWH

Notes to Consolidated Financial Statements for the year ended December 31, 2024

*Co qvyvd'gzr tgugf lp"y qwcpf u'ql":\"\"ccipi" g": wej culpi " qy gt"\[1]Vwtnigj "Nkc":"6\"\"0\"\["\["\["\["\["\["\["\["\["\["\["\["\["\["\["\["\["\["\

14. 9 PROPERTY, PLANT AND EQUIPMENT (continued)

Equv	Lepwet { "3."4245"	Cf f kkqpu"	Vtcpuhgtu"*. . +"	F kir qucni"	Krckto gpv"	Ces wtgf "vj tqwi j "dwukpguu" eqo dkpcyqp"	Extgpe { " topurciap' f khgt gpegu"	F gego dgt"53."4245"
Nopf "cpf "dwaf kpi u"	470 24072: "	362074"	55: 0865"	* 0556+"	/"	305: : (745"	*301360544"	4806680582"
O cej lpgt { "cpf "gs wkr o gpv"*, , , +"	730882037"	300: 50668"	53: 0 : : "	*44: (8554"	54(229"	304270835"	*469908684"	73062508: 2"
Xgj kergu"	303: 308: 9"	3: 80: : "	340348"	*3570674"		704: 9"	*88(283+"	308: 60335"
Hvtpkwtg"cpf "hkzwtgu"	303: 0 58"	9:0 : 2"	*340794"	*44(D5: +"		3: (857"	*373077+"	307520 32"
Oy gt "vepi kdrgu"*, +"	48088506: 7"	4024088"	8550 78"	*937(545+"	*320 754"	3920 : : "	*30: : 0 78+"	4807660485"
Ngcugj qrf "ko r tqxgo gpw"	4: : 08: : "		*66484"	1º			*546894"	4740 : 8"
Eqput we wp p "kp"r tqi t guu"	404340873"	603390644"	*4(B4: (444)"	/"	*89(78: +"	48012: "	*346(729+"	604570 : 7"
	32: (65207: 3"	: (B4: 0797"	*. 6403:44"	*3034096+"	*68036+"	40 380487"	*7088046+"	33308290 39'
Co qt wickqp"
Nopf "cpf "dwaf kpi u"	*90 : 20 22+"	%: 2017 54"	57057"	40 89"	/"	/"	486695"	* (88. 172. 4"
O cej lpgt { "cpf "gs wkr o gpv"	*546: : (293+"	*30 : 70 48+"	: 9(267"	432078"	/"	/"	: : 30555"	גרמי 80857.
Xgj lengu"	* 37058+"	*. 40 79+"		355(8: : "	/"	/"	840 : 2"	*9330 36+"
Hutpkwt g"cpf "hkz wt gu"	*305580374"	*74(964+"	470 47"	3805: 5"	/"	/"	364623"	30426089: +"
Qy gt "cpi kdrgu"	*380 7907: +"	*4(B7: (6) 94"	30.98"	883(847"	/"	/"	304950 8- "	*39089: 0998+"
Ngcugj qrf "lo r tqxgo gpw"	*4390; 5+"	*924+"	60245"		/"	/"	490262"	*3: 9(B44+"
	*7:0280725+"	*609304: 9+"	3760826"	302470552"	/"	/ "	408830 27"	*8205807834
P gv'dqqmixcmg"	6: (846(D)	5(579049: "	*8: : (2 : +"	* 80 66+"	*680364"	40 380487"	*50260 3: +"	720 930478'

*, +'Eqqrgtu''cpf 'tgwtpcdrg''dqwgu'ctg'hqmqy gf 'lp''qyj gt''vcpi klrg''cuugu0''

*, , +Cu"qh"Fgego dgt"53."4245"\p\cpi kdrg":cursulos quotepl ":q"\cp\hgtgf "q"\cpi kdrg"cwgw0'

*, , , +Ur ctg'r ctudy ky "c"pgvdqqmixcwg"qh"VN"8: ; (863"cu"q1/53"F gego dgt"4245" cxg"dggp" tcpubgtlgtly

COCA-COLA İÇECEK ANONİM ŞİRKETİ

Notes to Consolidated Financial Statements for the year ended December 31, 2024

\$PRXQWVH[SUHVVHGLQWKRXVDQGVRI7/EDVHGRQWKHSXUFKDVLQJSRZHURI7XUNLVK/LUD³7/´DVRI'HFHPEHUXQOHVVRWKHUZLVHVWDWHG

14. PROPERTY, PLANT AND EQUIPMENT (continued)

Right of Use Asset

\$VRI'HFHPEHUDQGULJKWRIXVHDVVHWPRYHPHQWWDEOHVDUHDVIROORZV

@	January 1, 2024	Additions	Changes	Disposals	Acquired through business combination	Currency Translation Difference	December 31, 2024
@	#	#	#	#		#	#
Cost	#	#	#	#		#	#
Land and Buildings							660.685
Machinery and Equipment							55.107
Vehicles							596.586
Furniture and Fixtures							-
@	1.371.596	8.182	240.458	(113.641)	20.952	(215.169)	1.312.378
@ Amortization	@ @	@ @	@ @	@ @		@ @	@ @
Land and Buildings							(316.391)
Machinery and Equipment							(37.011)
Vehicles							(240.181)
Furniture and Fixtures							-
@	(588.811)	(231.200)	-	111.432	-	114.996	(593.583)
@ Net book value	782.785	(223.018)	240.458	(2.209)	20.952	(100.173)	718.795

Notes to Consolidated Financial Statements for the year ended December 31, 2024

*C o qvyvi'gzr tgugf ly"y qvurpf u'qh" ("N"ccyf" g" wej culpi " qy gt"(h1" y g" of "https://tl" gego dgt '53. "246." vogall'gj gty lug' weet t

14.

Right of Use Asset"(continued)

	Lepwct { '3. '4245"	Cf f kkqpu'	Ej cpi gu"	F kır qucnu"	Ces wtgf "j tqui j " d wikipguu" eqo dkpcvqp"	Ewtgpe{" Vtcpurcyp' Flangt gpeg"	F gego dgt"53."4245"
Equv
Ncpf "cpf "Dwaf kpi u"	8490 72"	3: 80.58"	8069: "	*983+"	/ "	*79(7: 8+"	9840339"
O cej logt { "cpf "Gs wk o gpv"	: 905: 9"	39(829"		*108554.		*49027+"	96(878"
Xgj kergu"	9870582"	37:066"	*5: (6: : +,	*385(8: 3+,	50 43"	*3: 6(565+.	7520334"
Hxtpkwtg"cpf "Hz wtgu"	50.08"	67	843"			48:	60.233"
	300: 60295"	5840253"	*54(5: +''	*3890297+"	50 43"	*49: 0887+"	3059307: 8"
Co qt the cripp"			=	=	=
Ncpf "cpf "Dwaf kpi u"	*49: 0 7: +"	*85(574+"	/"	983"	/ "	32033"	*5520 5: +''
O cej logt { "cpf "Gs wkr o gpv"	*590 22+,	*900 - 5 -1.	/"	4(855"	/ "	9096"	*560 28+.
Xgj lergu"	*43: 0669+"	*396(Back)	/ "	3570 79"	/ "	5: (95: "	*43:0 48+"
Hutpkwtg"cpf "Hz wt gu"	*50843+"	*597+"	/ "	/"	/ "	*366+.	**(BK2+"
	*75: 0 79+'	*46702: 6+"	111	35: 0773"	111	780 9:	*7: : 0 33+"
					=
P gv'dqqm'xcmg'	: 660338"	3390669"	*546: : +'	*490464'	50 43"	*444(6: 8+"	9: 40: 7"

Notes to Consolidated Financial Statements for the year ended December 31, 2024

\$PRXQWVH[SUHVVHGLQWKRXVDQGVRI7/EDVHGRQWKHSXUFKDVLQJSRZHURI7XUNLVK/LUD³7/´DVRI'HFHPEHUXQOHVVRWKHUZLVHVWDWHG

15. INTANGIBLE ASSETS

\$VRI'HFHPEHUDQGLQWDQJLEOHDVVHWVPRYHPHQWWDEOHVDUHDVIROORZV

@	January 1, 2024	Additions/ (Amortization)	Disposals	Transfer	Acquired through business combination	Currency translation adjustment	December 31, 2024
@ Cost	@	@	@	@	@	@	@
Water sources usage right	448.194	-	-	-	-	-	448.194
Bottlers and distribution agreements	25.396.662	-	-	-	-	(4.024.551)	21.372.111
Foundation and organization	18.595	-	-	-	-	-	18.595
Other Rights	3.364.725	125.108	(63.102)	425.177	-	(32.121)	3.819.787
Construction in progress	918.713	697.284	-	(425.177)	-	-	1.190.820
#	30.146.889	822.392	(63.102)	-	-	(4.056.672)	26.849.507
Less: Accumulated amortization	#	#	#	#	#	#	#
Water sources usage right	(448.194)	-	-	-	-	-	(448.194)
Foundation and organization	-	(6.339)	-	-	-	-	(6.339)
Other Rights	(1.833.236)	(415.211)	62.878	-	-	(19.771)	(2.205.340)
#	(2.281.430)	(421.550)	62.878	-	-	(19.771)	(2.659.873)
Net book value	27.865.459	400.842	(224)	-	-	(4.076.443)	24.189.634

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# &RVW	#	#	#	#	#	#	#
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(*) As of December 31, 2023, intangible assets with a net book value of TL 1.553 have been transferred to tangible assets.

7KHUHLVQRZDWHUVRXUFHVXVDJHULJKWSXUFKDVHGE\JRYHUQPHQWLQFHQWLYH

COCA-COLA İÇECEK ANONİM ŞİRKETİ

Notes to Consolidated Financial Statements for the year ended December 31, 2024

*Co quovu'gzr tguugf "lp"y qyucpf u'qh" vitej cukpi 'r qy gt''df'Vwrrhy 'Nkc' "o'VNo-"ou'qhTr gego dgt '53. '246.'' wprguu"qyj gty kug"uncygf +

16. GOODWILL

Cu"qh'F gego dgt"53."4246."cpf "4245"o qxgo gpw"qh'i qqf y kn'ctg"cu"hqmqy u<

	January 1, 2024	Currency Translation Difference	December 31, 2024
Net book value	6.706.432	(1.189.788)	5.516.644
	Lepwct { '3.'4245"	Ext tgpe { " Vtcpurcylop"F kngt gpeg"	F gego dgt '53."4245"
P gv'dqqmxcmxg"	9(857(B9: "	*: 4: 068+"	8028054"

Cu'qh'F gego dgt'53."4246."cpf '4245''gr gtc kpi 'ugi o gpv''' kntkl't tgugygf 'dgmy <

	Domestic	International	Consolidated
December 31, 2024		5.516.644	5.516.644
F gego dgt '53. '4245''		8028054"	8028654"

17. GOVERNMENT INCENTIVES

Vj g"l tqwr)d"gctplpi u"r qo "lgxguo gpw"tkgt" "q":p"|pegp\kg"eqtrqtcy"|eqtr qtc.g":c"| kequppyt" tc gu."uct spi "htqo "yj g"ceeqwpkpi "r gtlqf" "lp"y j lej "vj g"lpxgmo gpv"k"r ctvlcm\" q" "https://www.vipe" loxguo gov'eqpttdwkqp'co qupv'kt'tgcej gf 0fp''y ki'eqpgzv.''cz''cf xcpvci g''co qwpwpi ''q"VN'304590658'''' gego dgt'' 53."4245">N"3B : 0 37+"y cv'j g"l tqw )d'y kn'dggglkVtqo "lp"yj g"httguggcdn"hww.g"cu"ql"F gego dgt "53."4246"w" tghgelgf "ly"y g"eqpuqtf cyf "hpcpelcribncygo gpu"cu"c"tgawn"ql'y g"tgeqi pkkqp"ql"y g"uck" vz" cf xcpvci g"cu"qd"53"F gego dgt"4246."f gbgttgf" "cz"lpeqo g"co qwplpi "q""/\""5: 20874"] cu"dgg"tgcrlt gf" "ly "jy g" eqpuqnf cyg' 'r tqhkv'qt'hquu'ucvgo gpv'hqt''y g'r gtlqf 'ltqo "Lcpwct { '\q"F gego dgt '53. '42460''

"Ceeatfloi " q" y g" vcz" loegpyksz" egt whec o ctk gf" cdqxg." pq" ewtgpv" r gtr qtcvg" vz" r taxkulap" *53″F gego dgt'4245<VN"6: 0423+"f kreqwpygf "eqtr qtcvg"xcz":f xcpvci g"] cu"dggp"wugf "0"

F ghgttgf '\c2'cuugu'ctg'\y j gp'\Wkl' ggto kpgf 'j cv'vczcdng'lpeqo g'kl'hngq '\q''heewt'lp'') g'eqo lpi ''{ gct\l' K"ecugu"y j gtg"\czcdng"\peqo g"\d":kngq{"\q","cc":curgu":ctg":crewr:gf"|qxgt"[gf wekdrg":go r qtct{" f khgtgpegu."vcz"rquugu"cpf" vcz":cf xcpvci gd"xguvo gov"kpegpskgg" jj cv"cmy "tef veg" " eqtr qtcvg"xz"r c{ o gpw0Yp"yj ki"eqpgzv:" jg"I tqw ):"dcugu" j g" cgtrgf "vcz" curgu" ctklpi "Itqo " loxguo gpvkgegpkx.gulk1 vg1 g"eqpuqnt cyg1 "hp" / gto "r rpu"cpf "gxcmcgu" g" gear.gtcclarkst" " qhf gbgttgf 'vcz''cugul'grcyf' 'q 'y gug'lox gur', gu'allycej 'dcropeg'ij ggvf cvg.''dcugf' 'pp' l'wlogw'' qf gu'' y cvlpemf g'\czcdg'r tqhkVgulo ckqp00WkiYqtguggy'jj cv'ij g'f glgttgf' 'cc 'cuugu!kp's vguvagtyf'y ky kg'' 7"{ gctu'ltqo "yj g"dcrcpeg"uj ggv"f cvg0"

Ky 'ij g''ugulkkkof ''cpcr{ukt'ecttlgf' 'qw/cu'ldfF gego dgt '53."4246.''y j gy'yj g''dcule''o cetqgeqpqo le"cpf '' ugeratcrilcuuwor vqpu" jj cv'o cmg''wr'' j g''dwlqgw'r rcpu'' tf getgcugf ''d ''32' .''y g'tgeaxgt { '' gtlgf'''dl'' f ghgt gf "cc" cuugu" gi ct f lpi "lpx guvo gpvkpegplagu" " | gctu." cu"pqvlej coi gf 0"

Vj g"l tqwr "ecr kcck gu"y g"T( F "gzr gpf kwtgu"k"j cu"o cf g"y kj g"ny "pw dgggf "7968"lp"ku"vcz" dqqml"Vj g"l tqwr "o crgu"ecrewr vqpu"qxgt"yj g"T( F"gzr gpf kwtgu"ky"ceeqtf cpeg"r co gy qtm'all" y g" tgrgxcpv'rgi kurchqpgkwi'rtqo 'y g'T( F'f keqwpvceeqtf kpi "x"rcy di'r gto kukqo0Cu'qi'F gego dgt"53." 4246."ij g"l tqwr 'sggm'cf xcpvci g''f ef 'f ef wewgp'co qypylpi ''q"VN"440 6: "*53"F gego dgt '4245 YN"8632-0

COCA-COLA İÇECEK ANONİM ŞİRKETİ

Notes to Consolidated Financial Statements for the year ended December 31, 2024

*Co quovu'gzr tguugf "lp"y qyucpf u'qh" vitej cukpi 'r qy gt''df'Vwrrhy 'Nkc' "o'VNo-"ou'qhTr gego dgt '53. '246.'' wprguu'qyj gty kug'uwcygf +

18. PROVISIONS, CONTINGENT ASSETS and LIABILITIES

CCI and its Subsidiaries in Turkey

Nkki c kqpu'c i ckpu'vj g'I t qwr "

EEKopt 'uwdulf letlgu'lp''Vw.ng' ''ctg'lgxqrsgf ''qp'''qpi qlgi''dcuku'lp''456''kki cvqpu''ctkilpi ''lp''y g''ttf lpct { 'eqwtug'' qh'dwlogw'cu"qh'F gego dgt"53."4246"y kj "cp"co qwpv'qh"VN"6; 04; 8"# gego dgt"53."4245"6"44; "hki ckqpu"VN" 490 3; +0Cu'qh'F gego dgt '53.'4246.'pq''eqwt'i' gekukp''' cu'dggp''i tcpvg'' o cpci go gpv'' qgu''qy''gri''gqi''qy''gr' ger' cp{"cf xgtug"eqpugs vgpega"tercygf" y kj "y gug"rkki cwqpu"y cv'y qwf "o cyclem" to w ed'ar gtc skyp" gt wasu"ar" hkpcpekcn'uxcwu"qt "hs wkf kq 0"

Subsidiaries and joint ventures operating in foreign countries

Nkki cyqpu'ci ckpu'vj g'I tqwr "

Cu'qh'F gego dgt'53."4246."EEDRN"] cu'vcz'hki cwpul"K'y g'erclo u'ctg'tguwngt" 'ci ckpdRV'' y qwf "dg"VN"; 60 5; "8F gego dgt "53."4245"6"VN"342099240"

I tqw "o cpci go gpvf qgu'pqVgzr gev'cp { 'cf xgtug'eqpugs vgpegu'tgroug' 'y kj ' ij gwf'' o cyflem'' chigev'I tqwr gu'qr gtc tqp't guwnu"qt "httpcpelcn"uxcwu"qt "hk wif ky 0"

Cu'r gt 'y g''e j cpi g''lp''i qxgtplpi ''rey ''lp''' cr' cekt ''Vczö''y cu''uct yg'' 'q" dy'' wn' '', ' ' 235. '' t gr rcekpi '5Ucrgu'cpf 'Gzekg'VczöORN'hwthangf 'cm'y g''gdrit cwqpu'cu'r gt' jj g''pg' 'by' tgi wrskqpul'

Cu"qh"O c { "4236."oEcr ceks{ "Vczö"cr r neckqp"y cu"ecpegment "cpt" "y g"rcy "j cu"dggp" tgxgf "q"0Ccrgu"cp" Czekg"Vczö0Cingt" jj ki'y kj f tcy cn "EEDRN"mwtkmpf"cm'y g"adii cxqpu"ci ckp":ceeqtf.lp" "q" oUcrgu"cpf "Gzelug"Vczö"u{ ungo 0"

Rcmkncp" vcz" cf o lpkatcvqp" j cf " r tgxkqwnk " cf f kkqpcn" vzgu" ttqo " EEDRN." ekkpi" vi g" ecpegmulap" f gekilap"cpf"(gs wgunkni "vj g"Slcrgu"czgus"); ugo "sq"dg"cr r rkgf",gtacelkign" "dgtatg" yj g"ecpegnrwqp00" Eqo r cp { "O cpci go gp vadl get 'i ki't gs wgw.'ukoeg'y kj f tcy cif gekkqpu'ghl'equwkwkqpcheqwf " pqv'dg'cr r rkgf 'tgt qur geks.gr('ly'r tkpek rg'cnq'qp''y g''dcular') cv'y g'SEcr cekt ''Vcz \$'lo r rgo gpc vap''ddit cxqpu'lq" lqteg"!yj g"tgrgxcpv\ko g"r gtlyf"|y gtg"|wnt|"|wthingf 0Vj g"\ggycp\'0 cwgt''| cu'dggp'emugf"|gyggy''jj g"Ego r cp{" cpf "yj g"Vcz"qhheg"lp"42460"

COCA-COLA İÇECEK ANONİM ŞİRKETİ

Notes to Consolidated Financial Statements for the year ended December 31, 2024

*Co qupu'gzrtgugf "lp"y qwcpf u'qh"VN"dcug" "qy'y g't wtej culpi 'r qy gt'dd'Vwtnkg "Nkc"*o'VNö+"cu'qhtF gego dgt '53. '4246.'' wprguu"qyj gty kug"uxygf +

18. PROVISIONS, CONTINGENT ASSETS and LIABILITIES (continued)

Cu'qhTgego dgt"53."4246."cpt"4245"} wctcpgg."rgf i g"cpf" o qtvi ci g"% RO +"r qukkqp"} krgp"htt":jj g"o clp" r ctvpgt" cpf ''y g'r ct ygtuj kr u'lpenw gf 'lp''y g'ueqr g''qh'eqpuqrkt cvkqp'ku''cu'lqmqy u<'

				December 31, 2024
						Other
		Original	Original	Original	Original	Foreign
	Total TL	TI	USD in	EUR in	PKR in	Currency TL
	Equivalent	Amount	Thousands	Thousands	Thousands	Equivalent
C0'Vqvcn'i wctcpvggu'cpf "r rgf i gu'i kxgp"d{ "y g"	2.866.119	2.009.775	10.697	8.412	324.304	128.850
Eqorcp{"mt"ku"qy p"eqtr qtcvqp"
D0"Vqvcn'i wctcpvggu"cpf "r rgf i gu'i kx gp"d{ "y g"	14.669.530	549.788	244.400		16.800.000	3.369.399
Eqorcp{ "htt "ku"undukt ketkgu"eqpuqukt cvgf "hqt"
wiki "y g"hwn"eqpuqrkf cyqp"o gyj qf"
E0"Vqvcnli wctcpvggu"cpf "rigf i gu"i kgp"d{ "y g"
Eqorcp{ "htt "qy gt"y kt" "r ct vgu"nt "ku"qtf kpct { "
eqo o gtelcn'cevkkkgu"
F 0Qyj gt'i wctcpyggu."cpf "r rgf i gu'i kgp"
""}0"Vqvcn" wctcpvggu"cpf "r rgf i gu'i kgp"d{ "y g"
Eqorcp{"mt"ku"r ctgpv"eqo r cp{"
"""}{0"Vqvcrl{ wctcp\ggu"cpf "r rgf i gu"i kxgp"d{ "y g"
I tqw "htt"qy gt"i tqw "eqo r cpkgu"y j kej "ctg"pqv"
eqxgtgf "lp"D"cpf "E"ercwugu"
""RRO"Vqvcn'i wctcp\ggu"cpf "rigf i gu'i kxgp"d{ "y g"
Eqorcp{ "mt"qyj gt"y ktf"r ctvkgu"y j kej "ctg"pqv"
eqxgtgf "kp"yj g"E"ercwug"
Total guarantees and pledges	17.535.649	2.559.563	255.097	8.412	17.124.304	3.498.249
Other guarantees and pledges given / Total
equity (%)						/"

	F gego dgt '53. '4245''
	Vqvcn"VN" Gs wkcrgpv"	Qtki kpcn" VN" Co qupy"	Oth locn" WOF "kp" Vj gwicpf u"	Oth kocn GWT "kp" Vi gwcpf u'	Qtki kpcn" RMT"kp" Vj qwcpf u'	Quj gt "Hat gki p" Ext gpe{ "VN" Gs wkxcrgpv"
C0'Vqvcn'i wctcpyggu'cpf "rigf i gu'i kgp"d{ "y g" Eqorcp{"mt"ku"qy p"eqtrqtcvqp"	40 690 9: "	402: 806: 4"	: (68: "	60 82.	384(874"	36: 0338"
D0'Vqvcn'i wctcpvggu'cpf "r rgf i gu'i kgp"d{ "y g" Eqorcp{ "htt "ku"uwdukt ketkgu"eqpuqnk" cvgf "hqt" wukpi "y g"hum"eqpuqntf cwqp"o gyj qf"	36(B: 3669"	38063"	0800882"	9: B: : "	380 22022"	6(8970556"
E0'Vqvcn'i wctcpyggu'cpf "rigf i gu'i kgp"d{ "y g"
Eqorcp{ "mt "qy gt"y kt"r ct vkgu"mt "ku"qtf lpct { "	/"		/""		/ "	111
eqo o gtelcn'cevkkkgu" F 0Qyj gt'i wctcpyggu."cpf "r rgf i gu'i kgp"	/"	/" / "	/""	/" / "	/ "	/ ""
""}0"Vqvcn" wctcpvggu"cpf "r rgf i gu'i kgp"d{ "y g"
Eqorcp{"ht"ku'r ctgpv"eqo r cp{"	/"	/ "	/"	/ "	/"	/"
"""}}(0"\q\crl \ wctcp\ggu"cpf "r rgf i gu"i kxgp"d{ "y g"
I tqwr "ht"qy gt"i tqwr "eqo r cpkgu"y j kej "ctg"pqv"
eqxgtgf "lp"D"cpf "E"en wugu"		/"	/"	/"	/"	/"
"""}}(0'Vqvcn'i vctcp\ggu"cpf "rigf i gu'i kgp"d{ "vj g"
Eqorcp{"mt"qyj gt"y kf"r ctvkgu"y j kej "ctg"pqv"	/ "	/ "	111			111
eqxgtgf "kp"y g"E"ercwug"
Vqvcni wctcpvggu"cpf "r rgf i gu"	39(25; 0447" 4(B250455"		: 6053"	: 6(283"	380 84074"	60 45072"
Qyj gt'i wctcpvggu'cpf 'r rgf i gu'i kxgp 'l'Vqvcn' gs wky "* +"	/"	/ "	/ "	100	/ "	/"

Tax and Legal Matters

Ngi kur kqp"cpf "tgi wo vqpu"tgi ctf lpi "czc vqp":pf "httgk p"ewt.gpv"|r"o quv'ql'y g"gttkqtlgulp"} j lej " y g"l tqwr "qr gtcrgu"qw"ql"Vwtng{ "eqpslqvg"g":ctlqwdgi kurcwqp":pf "tgi wcvkpu":tg"pqVcm c{u"ergett" y tkvgr."opf 'j g'lpytt tgc:lqp'tgrcyf'y kj ''j g'lo r rgo gp:ckqp"|d'indlgev'q''y g'qr lplqpu'ql'y g'' mecn "tgi kgpcn"cpf "pckgpcn"vz"cwj qtkkgu."g g"Egptcd"Dcpm">pt"Hocpeg0Vcz"f gentcvkgpu"vqi gj gtj y kj "qy gt"rgi crleqo r rkpeg"ctgcu"ctg":nudgev"x","tgxgnki ckqp"d{"c"pw dgt"qh"cwj qtklgu"y j q"ctg" gpcdrgf "d/"rcy "vq"lo r qug"uli pklecpv"hpgu"r gpcnkgu"cpt "lgwVj gug"tcew"etgcyg" cz "tkmi"kp" y g" yettkqtlgulp'y j lej 'j g'l tqwr 'qr gtc gu'unducpylcm'') cp'\fr lecm{'hywp' kp'eqwptlgu'y kj ''0 qtg'f gxgrur gf '' vcz'u{ urgo u0" '

COCA-COLA İÇECEK ANONİM ŞİRKETİ

Notes to Consolidated Financial Statements for the year ended December 31, 2024

*Co quovu'gzr tguugf "lp"y qyucpf u'qh" vitej cukpi 'r qy gt''df'Vwrrhy 'Nkc' "o'VNo-"ou'qhTr gego dgt '53. '246.'' wprguu"qyj gty kug"uwygf +

19. COMMITMENTS

Murabaha

EEDRN" j cu"uli pgf "O wcdcj c"hcelds" ci tggo gow"y kj "J cdld" Depm" No kgf " cpf " "Ej ct gtgf" Dopm" *DCpmii+0Dcugf "qp"y gug"ci tggo gpw."y g"Dcpm"ci tgg"y cv"y g{ "yj cn"gpyt" kpq"c"lgtlgu"ql'iii ct"cpf" tguko'r wej cug'tcpucewapu'ltqo ''ko g'q"y g'f cygu'cpf'lg"co qupu''q"dg"ci tggf"dgy ggp''y go 'uwdlgev' «q"yj g"gto u"qh"y ki"ci tggo gp(0Cu"qh"F gego dgt"53."4246."EEDRN") cu"c"eqo o ko gpv"n"r wtej cug" tugular kp"yj g"co qwpv"qd"386"0 krkgp"WJF "ttgo "tjg"Dcpm"d{"yjg"gpf"|qh"0 ctej "53."4247."cpf"|twict":p"|yg" co qwpv'qh'63"0 kmkqp"WUF "d{ 'yj g"gpf "qh'Lupg"52."42470"

EEDRN" j cu"uli pgf " 0 wcdcj c "heekky" ci tggo gpw"y kj " J cdld" Depm" No kgf " cpf " "Ej ct gtgf" Dcpm" *õDcpmü+0Dcugf "qp"y gug"ci tggo gpw."jj g"Dcpm"cpt"EEDRN"ci tgg"y cv"y g{ "uj cm"gpyt"|gvtgu"|hiwi ct":pf " t guło'r wtej cug'stcpucewapu0Cu"qhF gego dgt"53."4245."EEDRN"] cu"c"eqo o ko gpVw"r wtej cug960"0 kriąp"WCF" qh'uni ct'cpf''tgulp''tqo 'y g'Dcpm'd{''j g''gpt''qh'53''Octej '4246.'cpf '5908''o kn'qp''WJ'' 'q' y' gpf "qh"52"Lwpg"42460"

OTHER ASSETS AND LIABILITIES 20.

Other Current Assets a)

			December 31, 2024 F gego dgt "53."4245"
	XCV"tgegkxcdrgu"	2.474.143	309; 90758"
Qy gt "		346.350	682088"
		2.820.493	404790824"
b)	Other Current Liabilities

		December 31, 2024 F gego dgt '53."4245"
Rw'qr vkqp"qh'uj ctg'ltqo 'pqp/eqpvtqmkpi "kplgtguv""	83.261	3220228"
Qy gt"	135.024	: 50676"
	218.285	3:5082"

Cu'qh'F gego dgt '53."4246."y g"qdrki ckqp"qh"vN": 5083"tguwnu"tqo "y g"r w'qr vqp"ecttlgf ."htt" y g"r wej cug"qd" 34.7' "qh"/wtm gplancp EE'ij ctgrlfrqo 'F c{"fpxguo gpv"Nf 0"y kjj" "cypulf gtcvlap" ("WLF" co qwpvlku'eqpxgt 'y kjj 'y g'qthelcr1WJF' ''r wtej cug'tcrg''crpqwpegf 'd{ ''EgptccilDcpm'dh'Tgr wdrle'' ''ppt '' dqqngf 'vpf gt't w'ir vqp'ql'iy ctg'hqo 'pqp/eqptqmbi' 'loygt gu'yigdkkkgu''F gego dgt '53.'4245/ VN'322052840'

EMPLOYER BENEFITS 21.

Cu"qh"F gego dgt"53."4246."cpf "4245."rc { cdrgu"tgrcygf "q"go r m{ gg"dgpgkw"co qwpw" q" VN"732074" cpf "VN" 7430; 6"tgur gelkr.gt/" ctg" eqo r tkgf "qh"r c/ cdrgu" http://www.linelendlugewtkt/"rtgolswo u"cpt" y kj j qrf kpi "vczgu()'

a) Short term employee benefits

		December 31, 2024 F gego dgt "53."4245"
() cpci go gpv'r tgo kwo "ceetwon"	144.636	34605: 3"
Xcecvqp'r c { "ceet wn"	158.567	35807: 7"
Y ci gu'cpf "ucrctlgu"	106.477	3390: 4"
	409.680	59: 077 : "

COCA-COLA İÇECEK ANONİM ŞİRKETİ

Notes to Consolidated Financial Statements for the year ended December 31, 2024

\$PRXQWVH[SUHVVHGLQWKRXVDQGVRI7/EDVHGRQWKHSXUFKDVLQJSRZHURI7XUNLVK/LUD³7/´DVRI'HFHPEHU

XQOHVVRWKHUZLVHVWDWHG

21. EMPLOYEE BENEFITS (continued)

\$VRI'HFHPEHUDQGPRYHPHQWVRIWKHPDQDJHPHQWSUHPLXPDFFUXDODUHDVIROORZV

@	December 31, 2024	'HFHPEHU
#	#	#
%DODQFHDW-DQXDU\	124.391
3D\PHQWV	(390.749)
&XUUHQW\HDUFKDUJH	476.259
0RQHWDU\JDLQORVV	(7.962)
&XUUHQF\WUDQVODWLRQGLIIHUHQFH	(57.303)
#	144.636

\$VRI'HFHPEHUDQGPRYHPHQWVRIWKHYDFDWLRQSD\DFFUXDODUHDVIROORZV

@	December 31, 2024	'HFHPEHU
#	@	#
%DODQFHDW-DQXDU\	136.585
3D\PHQWV	(24.845)
5HYHUVDOV	(342.545)
&XUUHQW\HDUFKDUJH	429.103
0RQHWDU\JDLQORVV	(26.374)
&XUUHQF\WUDQVODWLRQGLIIHUHQFH	(17.145)
\$FTXLUHGWKURXJKEXVLQHVVFRPELQDWLRQ	3.788
@	158.567

b) Long term employee benefits

\$VRI'HFHPEHUDQGGHWDLOVRIORQJWHUPHPSOR\HHEHQHILWVDUHDVIROORZV

@	December 31, 2024	'HFHPEHU
#	#	#
(PSOR\HHWHUPLQDWLRQEHQHILWV	866.657
/RQJWHUPLQFHQWLYHSODQDFFUXDO	19.036
#	885.693

\$VRI'HFHPEHUDQGWKHPRYHPHQWVRIORQJWHUPLQFHQWLYHSODQSURYLVLRQVDUHDVIROORZV

@	December 31, 2024	'HFHPEHU
#	@	#
%DODQFHDW-DQXDU\	11.979
3D\PHQWV	(69.601)
&XUUHQW\HDUFKDUJH	77.012
0RQHWDU\JDLQORVV	(7.853)
&XUUHQF\WUDQVODWLRQGLIIHUHQFH	(2.424)
\$FTXLUHGWKURXJKEXVLQHVVFRPELQDWLRQ	9.923
#	19.036

COCA-COLA İÇECEK ANONİM ŞİRKETİ

Notes to Consolidated Financial Statements for the year ended December 31, 2024

*Co quovu'gzr tguugf "lp"y qyucpf u'qh" vitej cukpi 'r qy gt''df'Vwrrhy 'Nkc' "o'VNo-"ou'qhTr gego dgt '53. '246.'' wprguu"qyj gty kug"uwygf +

EMPLOYEE BENEFITS (continued) 21.

Go r rq{ gg"Vgt o kpc vkqp"Dgpghku""

lfp'ceeqtf cpeg'y kj ''y g'gzkukpi 'uqelqp.'y g''l tqw ''cpf 'ku'uwduk' kctgu''qr gtcskpi ''lp''Vwtng' 'ctgs wkgf" ια"ο επείτνο τ/ιννο "το { ο χρια"να"χοι", η α'' εν'ησιν' αρχ" ( ετ' ''μένειν' αρχ"γ χοι'' αρί' '' ή g''' y j qug"go r m { o gpv"k" ygt o loc g" tg tg tg t t "trt" tgcuqpu" qy gt " j cp" tg uk pc kqp" qt "o lueqpf ve ("Ukej" r c { o gpw"ctg"ecrewr.gf "dcug" "qp"52" c{ up"c { "cpf "ho .kgf ":q" czlo wo "qh"VN"630 4 : .64"cu"qt"F gego dgt"53." 4246"*F gego dgt"53."4245"/"VN"450 6; .: 5+'r gt''dd'go r m{ o gpV'cv'y g'tcvg''df' c{ ''crr rlecdrg''qp''y g''f cyg''d' tgykgo gpv"qt"(gto lpcvqp0"

Uct kpi "tqo "Lpwct { '3. "4247."tgttgo gpv'r c { 'Heckkky' "spetgcugf "\q"VN"68077.650"

Vj g"o qxgo gpv'dd'y g" ghpgt "dgggtk"addi cwp'tgeqi pk gf "hpcpelcd" qukkqp"kl"cultmmy u<
	December 31, 2024 - F gego dgt '53. '4245''
Dcmpeg"cv"Lcpwct { "3."	1.044.553"	304: 90226"
Kpvgt guv'gzr gpug"	306-263"	538048"
Dgpghk'r c { o gpw"	(159.245)"	*48: (832+"
Ewttgpv"{ gct ugtxleg"ej cti g""	(67.188)"	*720:34"
Cewctkni ckpl*muu+"	5.891"	7: 0 5: "
O qpgwt { 'i ckp l*muu+''	(222.361)	*5: : 073: +'
Euttgpe{ "tcpurcyap"cf lwno gpv"	(49.544)"	5: 0858"
Ces wtgf "yj tqwi j "dwukpguu"eqo dkpcvqp"	8.288	7: (879"
Gof "ah" o"r othaf "domneou	866 657	310661775

Kp''y g'uegr g''ql'f ghlogf 'dgpgtw'r rep.''cewctlch'i ckpu'l"*rqugu+'wpf gt' ij qtv'igg'' go r m{ gg'' yto lockqp'dggglku'y gtg'tghgeyf 'q"eqpuptf cygt 'ucvgo gpv'ghl'eqo rtgj gpukg'lpeqo gt '53."246." cpf "4245"y kj "cp"co qwpv"qh"VN"360449"cpf "VN"323026; "hquu"tgur gevkxgn{0"

22 EQUITY

Share Capital

	December 31, 2024
Common shares 1 Kr par value
Cwj qtk gf "cpf "kuwgf "*upku+"	279.807.860.200	470659029: 0422"

Legal reserves

Vj g''rgi cd'tgugtxgu''eqpular' qh' http://www.virrtqr.tkr.ggtxgu." cr rtqr tlevgf "ky" 'y g" Vwtmky " Eqo o gtekn'Eqf gVVj g'htuv'rgi cr'igigtxg'''a''cr rtqr tlevgt ''gw'qh''; ''r tqtkw'cv'y g''tcrg'qd'7' ''r g'' cppwo ."wpwd"y g" qvcd"tgugtxg":gcej gu"42' "qh"sj g"j kwqtlecn":cht Vj g"ugeqpf "rgi cd":gugtxg":d" cr r tqr tlcvgf "chg" 'y g"Mtw"rgi cnt":"kkK gpf u." v" y g"tcvg" qh" 32 " "r gt" eppwo "qh" cm" euj "f kxk gpf " f kntkdwkqpu0"

Nurgh "eqo r cplgu"f kntklwg"f kkf gpf "lp"ceeqtf cpeg"y kj "yj g"eqo o wpls wg"P qUK3; (8"kuwgf "d{"ij g"EO D'y j lej " ku"ghige vkx g"ht qo "Hgdt wct { "3. "42360"

Eqo r cplgu'f kntklwg'f kkf gpf u'lp"ceeqtf cpeg''r c { o gpv'r gnelgu'lgwgf ''cpf' '' kkf gpf ''r c{ o gn'' f gekkqp"vcmgp"kp"i gpgtcdcuugo dq "cpf"cmq"ly"eqplato kq"y kj "tggxcpv"rgi kurskqpul"Vj g"eqo o wpls wg" qgripq" eqpukwye"o lplo wo 'f ktlf gpf 'tcvg0Eqo r cplgut' knt.kdwg'f kxk gpf 'lo''ceeqtf cpeg'y kj 'j glk''' j f kkf gpf 't qde ' tt 't tvergu'hhpeqtr qtc:\qp006''cf kkqp. '' kisf gpt 'ecp'dg' kmkdwgf' 'd(' 'ket ' qt' kct ledg' kyucm gpu' cpf "cf xcpeg"ecp"dg"r ckf "kp"ceeqtf cpeg"y kj "r tqlkv"qp"hpcpelcriuxcvgo gpw"qh"yj g"I tqwr 0"

Korrolop"cf lwno gpvkq"li ctgj qf gtu)"gs vksj "cop"gpg" (qhtci cloud t1lgt" gctu)"gungul","fullcy" (pygtpccl uquteg"!qt"ecr kcnllpet.goug"y j gtg"gz tcqtf kpct { "tgggtx.gu"ecp"d.gtf"| gctuj'mul":pf "wgf" "wyf" "wyf "y g" f kutldwkqp"qh"dqpwu"uj ctgu"cpf "f kkf gpf u"q"lj ctgj qtf gtul"Kp"c" lwwo gpv"vq"kunyf "cu" f kxkf gpf "f kntkdwkqp"kp"ecuj . "k"ku"uwdlgev"xg"eqtr qtcvkqp"xcz0"

COCA-COLA İÇECEK ANONİM ŞİRKETİ

Notes to Consolidated Financial Statements for the year ended December 31, 2024

*Co quovu'gzr tguugf "lp"y qyucpf u'qh" vitej cukpi 'r qy gt''df'Vwrrhy 'Nkc' "o'VNo-"ou'qhTr gego dgt '53. '246.'' wprguu"qyj gty kug"uncygf +

22. EQUITY (continued)

Reserves (continued)

Cu'qh'F gego dgt"53. "4246."cpf "4245."dtgcnf qy p"qh'yj g"gs wkt "kp" yj g"hpcpelcri'us vgo gpw"ql1'EEKrtgr ctgf" "p" ceeqtf cpeg"y kj "yj g"Vcz "Rtqegf wtg"Ncy "ctg"cu"hqmqy u0"

	31 December 2024
	PPI Indexed Legal Records		Amounts followed in CPI Indexed Records Accumulated Profit / oss"
Share Capital Adjustment Differences Share Premium Restricted Reserves Allocated from Net Profit	38076046: " 505280457"	408980 92" 50 4: 0 : 2" 508: 50 : 5"	360599099: " *50 4: 0 : 2+" 344(574"

Dividends

Cu'r gt 'y g''eqpuqif cyf' 'hpcpelcn'uwcvo gpw' qh' eqo r cp {"r tgr ctgf "lp" ceeatf cpeg"y ky "EO D''ceeqwpubi '' ucpf ctf u "lp"4246."qw"Eqo r cp{"tgeqtfgf":"pg"|peqo g"qd"|"|"|"|"|"|"|"|"|"|"|"|"|"|"|"|"|"|"|"|"|"|"|"|"|"|"|"|"|"|"|"|"|"|"|"|"|"|"|"|"|"|"|"|"|"|"|"|"|"|"|"|"|"|"|"|"|"| r tqr qug''ıq''ij g''l gpgtcd'Cuugo dış ''i g'f kıtklığın''i kif gpf u'qh'''N"51220822. 'chgt''rgi cri'heclirkikigu'ct g' f gf vergf 'frqo ''4246'pgVlpeqo g'uctubi ''142470Cu'r gt'sj g''t qr quen''y g'hgo clpf gt''4246''pgVloego g'' y kn'dg"cfffgf "\q"\j g"gz\tcqtf loct { "tgugtxgu0"

Uwdlgevkq"yj g"r r tqxcrlchtjg"[ gpgtcdClugo drf. "gpkkgu"y j lej "ctg"Vitnt(g"g1kgf"|q"|wej" f kkf gpf u'yj tqwi j "c''r gto cpgpv'gucdrkg o gpv'tgrtgugpcvxg","0"V4mk g."y kn'dg" ck "c" t qui'ecuj " f kkf gpf "qh"/\"3.2944" pg"/\"3.2944+'i gt'322'tij ct gu.'t.gr tgugnlyi "VN"3"pqo lpcrixcnug0Y j lg"gj qf".jpctgj qf".j y kn'tgegkxg'i tquu''VN'3.2944''>pgv'VN'2.; 3359+'r gt '322''tj ctgu'''Hwn'VN+0''

P q"r tkkgj g"lu"i tcpygf "q"ctg"i tgw "tgi ctf kpi "f ktlf gpf "f kntldwkp0" q"eqttgevkgp" cu"dggp" cr r rkgf "q"sj g"co qwpw1'kp"sj g"cdqxg"4"r ctci tcr j u"cpf "ctg"uj qy p"cu"r wdrkgj gf "qp"MCR0

NET REVENUE and COST OF SALES 23.

I tqw "tgeqi pltgxgpwg"y j gp'y g"eqptqd"ght tqf vew"kl"tcpubgttgf "q"yj g"ewuqo gt."eqo r cvdrg"y kj "tgxspwg" kphqto cvqp"wpf gt"ugi o gpv"tgr qtskpi "ceeqtf lpi "vq"VHTU": "P qyg"6+0"

a) Net Revenue	December 31, 2024	F gego dgt '53. '4245"
l tquu'ucrgu"	236.566.630	467047; (2: ; "
Ucrgu'f kneqwpw"	(85.269.186)	*: 702; 70357+"
Qy gt"f kneqwpw"	(13.614.303)	*36049; Q 9; +'
	137.683.141	145.883.975"
b) Cost of sales	December 31, 2024	F gego dgt '53. '4245''
Tcy 'o cygtkn'equv'	75.502.326	9604: Q 33"
F gr tgek vqp"cpf "co qt the cvap"	2.853.820	4(8720743"
Rgtuqppgn'gzr gpugu"	4.016.088	502870479"
Qy gt"	6.721.133	390570 72"
	89.093.367	98.181.539"

COCA-COLA İÇECEK ANONİM ŞİRKETİ

Notes to Consolidated Financial Statements for the year ended December 31, 2024

*Co qwpu'gzr tguugf "lp"y qwcpf u'qh"VN"dcug" "qy gt"qh"Vwtrhgj"Nkc"*o'VNo"*o'll'or'or'qhFgego dgt '53."4246." wprguu'qyj gty kug'uxcygf +

OPERATING EXPENSES 24.

a) General administrative expenses	December 31, 2024	F gego dgt '53."4245"
Rgtuqppgn'gzr gpugu"	3.915.656	50556032"
F k kcn'tgej pqmi { "gzr gpugu"	745.299	82500: 5"
F gr tgelcvqp"gzr gpugu"	709.653	7620226"
Eqpuwnkpi "cpf "rgi cn"ggu"	495,521	583(645"
Wkkkgu"cpf "eqo o wplecyqp"gzr gpugu"	288.343	4990 33"
Koutcpeg"gzr gpugu"	236.750	3: : (539"
Vcz"cpf "f wkgu"	228.892	3: 9(899"
Vtcxgn'gzr gpugu"	140.825	363073: "
Qwuqwtegf "ugtxlegu"	124.802	: 90%: 5"
Rtqxkukqp"hqt"gzr gevgf "etgf k/muu"*P qvg"; +"	121.059	તે: (1968"
Tgpv'gzr gpugu*, +"	48.190	7486: "
Tgr ckt"cpf "o clowgpcpeg"gzr gpugu"	42.001	530334"
Qy gt"	367.366	4976:5"
	7.464.357	8033659"

b) Selling, distribution and marketing expenses	December 31, 2024	F gego dgt "53."4245"
Vtcpur qt wap gzr gpug"	6.787.478	8037025"
O ctmgupi "cpf "cf xgt kukpi "gzr gpugu"	6.464.197	802360843"
Rgtuqppgn'gzr gpugu"	4.648.905	5087025: "
F gr tgelcyqp"gzr gpugu"	2-160-389	4(298652"
O ckpgpcpeg"gzr gpugu"	710-218	792083"
Qwuqwtegf "ugtxlegu"	680.841	83: 08: 5"
Wkkkgu"cpf "eqo o wplecyqp"gzr gpugu"	257.730	4:70 : 7"
Tgpvgzr gpugu*, +"	179.094	3:20442"
louwtcpeg"gzr gpugu"	142.656	: 30 2: "
Vtcxgn'gzr gpugu"	86.316	39: (547"
Vcz"cpf "f wigu"	42.627	5: (B: 2"
Qy gt"	599.018	75; (285"
	22.759.469	20.985.739'

*, +"Nqy /xcmg"cpf "uj qtv/gto "rgcug"gzr gpugu"y j lej "ctg"pqv"kj g"reqr g"qh"VHTU"380

25. EXPENSES BY NATURE

a) Depreciation and amortization expenses	December 31, 2024	F gego dgt '53. '4245''
Equv'qh"Ucrgu"	2.853.820	4(872(743"
Ugmpi . "f kut klunkqp"cpf "o ctngupi "gzr gpugu"	2.870.042	4038056
Kpxgpxqtkgu"	52.982	780588"
	5.776.844	705450843"
b) Employee Benefits	December 31, 2024	F gego dgt '53. '4245"
Y ci gu"cpf "ucmtlgu"	10.138.578	90 490995"
Uqekcn'ugewtkx{ "r tgo kwo "gzr gpugu"	1.032.921	; 7:073: "
Gorm { gg"vgto kpcvkqp"dgpghku""	239.075	4870 67"
Qy gt"	1.170.075	302340592"
	12.580.649	320860828

COCA-COLA İÇECEK ANONİM ŞİRKETİ

Notes to Consolidated Financial Statements for the year ended December 31, 2024

\$PRXQWVH[SUHVVHGLQWKRXVDQGVRI7/EDVHGRQWKHSXUFKDVLQJSRZHURI7XUNLVK/LUD³7/´DVRI'HFHPEHU

XQOHVVRWKHUZLVHVWDWHG

26. OTHER INCOME/EXPENSE
a) Other operating income / expense	December 31, 2024	'HFHPEHU
@ @		@
Other operating income @ )RUHLJQH[FKDQJHJDLQ	952.150	@
	812.212
6FUDSDQGRWKHUPDWHULDOVLQFRPH
3ULRU\HDULQFRPHDQGSURILW	693.450 124.716
,QVXUDQFHLQFRPH
5HYHUVDOVIURPLQYHQWRU\SURYLVLRQ	74.124
5HYHUVDOVIURPSURYLVLRQ	22.655
2WKHULQFRPH	385.823
#	3.065.130
Other operating expense )RUHLJQH[FKDQJHORVV	@ (1.310.796)	#
6FUDSDQGRWKHUPDWHULDOVH[SHQVH	(687.009)
'RQDWLRQV	(121.789)
	(426.086)
2WKHUH[SHQVHV
#	(2.545.680)
b) Gain / (Loss) from Investing Activities @	December 31, 2024 @	'HFHPEHU #
Gain from Investing Activities	@	#
%DUJDLQSXUFKDVHJDLQ	93.605	-
,PSDLUPHQWUHYHUVDORISURSHUW\SODQWDQGHTXLSPHQW1RWH	8.145
*DLQRQGLVSRVDORISURSHUW\SODQWDQGHTXLSPHQW	-
#	101.750
#	#	#
Loss from Investing Activities	@	#
/RVVRQGLVSRVDORISURSHUW\SODQWDQGHTXLSPHQWQHW	(154.377)
3URYLVLRQIRULPSDLUPHQWLQSURSHUW\SODQWDQGHTXLSPHQW1RWH	(21.934)
7UDQVIHURIIRUHLJQFXUUHQF\WUDQVODWLRQGLIIHUHQFHVUHFRJQL]HGLQ	-
RWKHUFRPSUHKHQVLYHLQFRPHLQWKHSUHYLRXVSHULRGWRWKHLQFRPH
VWDWHPHQW
#	(176.311)
27. FINANCIAL INCOME / EXPENSE
# @ #	December 31, 2024 @	'HFHPEHU
)RUHLJQH[FKDQJHJDLQ	2.211.804
,QWHUHVWLQFRPH	1.840.129
'HULYDWLYHWUDQVDFWLRQJDLQ	5.142
#	4.057.075
#	December 31, 2024	'HFHPEHU
# #	#
)RUHLJQH[FKDQJHORVV	(2.610.866)
,QWHUHVWH[SHQVH	(9.497.249)
'HULYDWLYHWUDQVDFWLRQORVV	(600.703)
,QWHUHVWH[SHQVHRIOHDVHOLDELOLWLHV	(95.712)
#	(12.804.530)

\$VRI'HFHPEHUDQGIRUHLJQH[FKDQJHJDLQORVVIURPIRUHLJQFXUUHQF\GHQRPLQDWHGERUURZLQJVDUHDV IROORZV

#	December 31, 2024	'HFHPEHU
)RUHLJQH[FKDQJHJDLQORVVIURPIRUHLJQFXUUHQF\GHQRPLQDWHG	(5.822.077)
ERUURZLQJVQHW

COCA-COLA İÇECEK ANONİM ŞİRKETİ

Notes to Consolidated Financial Statements for the year ended December 31, 2024

*Co qupu'gzrtgugf "lp"y qwcpf u'qh"VN"dcug" "qy'y g't wtej culpi 'r qy gt'dd'Vwtnkg "Nkc"*o'VNö+"cu'qhtF gego dgt '53. '4246.'' wprguu"qyj gty kug"uncygf +

TAX RELATED ASSETS AND LIABILITIES 28.

General information

Vj g"l tqw "ku'uwdlgev"q"vczcwqp"}o">eeqtf cpeg"} kj "jj g"lgi kucwap"gthgevkg"ly"jj g"eqwptlgu" lp"y j lej "y g"l tqw "eqo r cplgu"qr gtcvg016"\utublep"} qgu"pqv"r gto kl"c"r ctgpVeqo r cp{"cpf"|"wil uwdukf.kt.lgu"rq"lwg"c"eqpuqrk crgf"vcz"tgwtp0Vj gtghtg."r tqxklqp"hqt"vczgu."cu"tghrgegf" "p" y g"eqpuqrk cyg' " htpcpelcriuncygo gpw."j cu"dggp"ecrewr.gf "qp"c"ugr ctcvg/gpvky{"dcuk10"

Kp"|wtng{. 'y g"eqtr qtcvg"|cz"|cvg"|0|47' "cu"|d"| gego dgt"53."4245"| gego dgt"53."4245"| "+0"| g"eqtr qtcvg"|cc" tcrg"kl"cr r rkg" "q"r tqtk"chgt"cf f kpi "pqpf gf vewlng"gzr gpugu."gzegr vqpu"ceegr ygf "d/"y g" vz" ry u0'

Vj g'tgeqpektcvqp'ql'ewttgpv'{ gct'vcz''ej cti g'ht'F gego dgt'53.'4246''cpf' '4245' ku'cu'hqmy uk'

	December 31, 2024	F gego dgt '53. '4245"
Kpeqo g'dghqtg'\cz "cpf "pqp/eqp\tqmkpi "lpvgtguv"	3: 0 64(B3:	590697056;
Rtqxkukqp"mt"eqtr qtcvg"\cz "*47" "/"47" +"	*60 : 70752+	*: (88: 0 59+'
Effect of not deductible (taxable) amounts in taxable income
Ghgev'qh'f khngtgpeg"lp"y g"\cz"tcvg"ltqo "uwdulf lctkgu"	99805: 3	: 7: 045"
F gf ve vapu"chigt"pqp/f gf we wing"gzr gpugu"	*578088: +	*5590767+'
Wowugf "loxguno gpv"kpegpykg"	5: 2(874	48: (874"
F ghgttgf "cz"ghgev"qh"tcpurctkqp"qp"pqp/o qpgvct { "kgo u"	50524	*620:24"
Ghgev'qh'ecttlgf "cz"muugu""	305; 50,78+	*4(88403; 9+"
P qp/xzcdrg":phrcvqp"cf lwuxo gpw"	: 75079"	3(82: 0665"
Rgto cpgpv"t kngtgpeg"dgy ggp"KT U"xu0uxcwqt { ", "	*5: 308: 4+"	404530 87"
Qy gt "	74(843	739(233"
Total tax charge	*70720845+	80 450 87+

*, +"K"eqpulau"qh'y g"f ghgttgf 'vcz''ghgev'glt'y g'ygo r qtct { "fy g"cf lwno gpw"o cf g"tgi cf lyi " lphrwqp"ceeqwplkpi ."qi gj gt"y kj "y g"pqWłecvkp"gh"y "f cyf "52344245"cpf" "pwo dgtgf" 54637"*4pf "F w rlecyg+0"

Vị g'dtgcnf qy p'ql'ewtigpy'{ gct 'cz''ej cti g''\ g''{ gctu'gpf gf''F gego dgt''53.'4246''cp' '4245''ki'cu'hqmy u<'

	December 31, 2024	F gego dgt "53."4245"
F ghgttgf "vcz"gzr gpug" Exttgpv"{ gct "cz "gzr gpug""	30544059: +" 504: 0467+'	30 3: 09:24" 70266897+"
Total tax charge	(5.050.623)	*80 450 87+"

F khgtgpv'eqtr qtcvg'\cz''tcvgu'qh'hqtgki p'uwdukf kctlgu'ctg''cu'hqmy uk'

	December 31, 2024	F gego dgt '53.''4245''
Mc cmj uvcp"	20%	42' "
C gtdckcp"	20%	42' :
M{ ti { uxcp"	10%	32" :
Vwtmo gpkrcp"	8%
Vclkmuv.p"	18%	3: "
Lqtf cp"	21%	42' :
Kcs "	15%	: 37"
Remux.p"	39%	: 5: '
W dgmuscp"	15%	37" :
Depi mf guj	25%	/"

Hqt"yjg"eqpuqkfcvgf "hpcpelcriucyo gpw."usdukt.kt/gu"htcpelcriuwgo.gpw"j cxg"vy"VN"cpf "y g" õv.cpurvkqp"} ktgtgpegu":ctkkpi "htcpurskqp"} cxg"dggp"tgeqtf.gf "lp"gs wkv{. "wpf.gt"Ewt.gpe{"Vtcpurvkqp" Cf lwwo gpl0Upeg"kgal"pqv'r rcppg" "q"uyduk" kt { "uj ctg." j gug" tcpurckqp" kthgt gregul" y kn" qv dg" grygug" " lp"yjg"httguggcdrg"hww.g"cpf"|qvluwdlgev"q"f.ghgttgf"|cz"|ccrewn.kqp"|p"ceeqtf cpeg"|czgx0"

COCA-COLA İÇECEK ANONİM ŞİRKETİ

Notes to Consolidated Financial Statements for the year ended December 31, 2024

*Co qupu'gzrtgugf "lp"y qwcpf u'qh"VN"dcug" "qy'y g't wtej culpi 'r qy gt'dd'Vwtnkg "Nkc"*o'VNö+"cu'qhtF gego dgt '53. '4246.'' wprguu"qyj gty kug"uxygf +

TAX RELATED ASSETS AND LIABILITIES (continued) 28.

Ceeqtf kpi "vq"yj g"QGEF "Rkmt"4"Twgu."kl"yj g"vcz"dwtf gp"ght tkga"y kj "y qtrf y lf g"cppwcn" eqpuq1kf cyf "tgxgpwg1"zcegf lpi "GWT"972"0 krkqp"ss wkccgpv"sq"Vwtnkjj "Ntc"hcmi"dgrqy "37" . "c"hqr / w "vc2"0 c { " dg'lgxkgf 0Eqpulf gtkpi ''j g'QCEF )d'Rkrct'4'0 qf griTwgu.'Wkt'cuuguugf 'y cv'hj g'Rknct'4''0 qf gdTwgu'y kn'pqy'j cxs'' c'hii pkhecpvko rcev'gp'hocpelcu0Ko'cf f kkqp.'lj g''t tqw 'j cu'cr r rkgf 'tjg'yzegr vkpj'ttqo 'tgeqi pk l'opi''' 'bremukn''' lphpto cwqp"cdqw"f ghgt gf "cz"cuugu"cpf "hcdkkkgu"t.grc.gf "q"Rknct"Vy q"Kpeqo g"Vczgul"

Vj g"naw"gh" go r qt ct { "f ktgtgregu" cpf "y g" guwalpi "f ghgt gf "cz" incdkkkgu." cu"qh" jg go dgt "53. "4246." ppf "4245" wulpi "yj g"r tgxckhpi "ghgevkxg"uxcwwqt { "vcz"tcvg"kd"cu"hqmqy u<"

	December 31, 2024		F gego dgt "53."4245"
	Cumulative	Deferred	Ewo weykg"	F ghgtt gf "
	Temporary	Tax Assets /		Vgo r qtct { " Vcz "Cuugul"1"
	Difference	(Liabilities)		F kingt gpeg" Nicdkrkgu+"
Vcpi kdrg"cpf "kpvcpi kirg"cuugu"	*44Q670829+"		70,73049; +" 46027602: 8+"	*8073500: : +'
Tkij v'qh'wug'cuugv'	79(1772"	32(295"	92(872+"	3: (474+"
Dqttqy kpi u"	36: (129+)	*59(B49+"	* 56045: +'	*42: 0782+"
Go rm { gg'\gto kpcvqp."qy gt 'go r m { gg'dgpghku'cpf "qy gt" r c { cdrg'ceet woni"	54: (6: 3"	: 40 67"	33903; "	4: 652"
Wpwugt "lpxguo gpv"kpegpyxg""	3086: 0856"	30.590558"	: 2: (058"	303: : 0 37"
Ectt { "hqty ctf "cz"muu"	3: (8720726"	60759848"	3:078: B: : "	6(864(26: "
Vtcf g'tgegkcdrgu."r c{cdrgu"cpf "qy gt"	402409: "	7::077;"	50 6707 : : "	: 29(5: 4"
F gtkcvkg'hpcpelcn'kpuxtwo gpw"	*690 : 24	*330 : : +"	*38: 0772+	68039+1
Kpxgpvqt { "	53: 0554"	: 6(835"	* 806624	*3: 30156+1
	965.875	540.848	(1.773.524)"	(200.876)"
O kpwk Rtqxkukqp "qt "xcnxcvlqp"qh"ectt { "hqty ctf "muu"	*3: (B720726+'	*607590848+"	*3: 08: B; : +"	6(864(26: +
	(17.184.629)	(3.996.778)	(20.341.722)"	(4.842.925)'
F ghgtt gf "cz"cuugu"		302820 87"		: 5: 0998"
F ghgttgf "cz"rkcdkrkgu"		*70790865+1		*708: 30523+"
Deferred tax liability, net		(3.996.778)		(4.842.925)

Vj g'gzr kcvqp'f cvgu'qh'ectt { hqty ctf 'vcz''quugu'hqt'y j lej "pq", ghgttgf' ccrewc vgf "cu'hqmy u="

	December 31, 2024	F gego dgt '53. '4245''
4746"		890: 6"
4247"	75.718	32: 0543"
4248"	2-284.658	50220 92"
4249"	3.076.677	61664097"
424: "	7.137.627	32086: 06: "
424: "	5.575.824"
	18.150.504	18.568.198

Cu'qlF gego dgt"53."4246."cpf "4245."tj g"o qxgo gpv'qh'pgVf' ghgttgf "cz"hcdkts{ "ki'cu'hqmy uk

	December 31, 2024	F gego dgt '53. '4245"
Dcrcpeg"cv"Lcpwct { "3."	60 640 47	803206:: "
F ghgttgf "xcz"gzr gpug"l"speqo g+"	3054469:	30 3: 0:2"
Vcz gzr gpug"tgeqi pk gf "kp"eqo r tgj gpukxg"lpeqo g"	*303; (B48+	*5(544Q79+'
Cffkkgpu'y tqwi i ''uwdukflct { "ces wkikkqp"	379	: 302: : "
Extrgpe{ "tcpurcy.pp"cf lwwo gpv"	*3026: 0778+	*76805; 7+'
	3.996.778	4.842.925"

COCA-COLA İÇECEK ANONİM ŞİRKETİ

Notes to Consolidated Financial Statements for the year ended December 31, 2024

*Co qupu'gzrtgugf "lp"y qwcpf u'qh"VN"dcug" "qy'y g't wtej culpi 'r qy gt'dd'Vwtnkg "Nkc"*o'VNö+"cu'qhtF gego dgt '53. '4246.''

wprguu"qyj gty kug"uxygf +

EARNINGS / (LOSSES) PER SHARE 29.

Dcule"gctplpi u"TrquuguH gt 'uj ctg'kl'ecrewcyf 'd{ 'f kkf kpi 'pgVpeqo g'l"*murHqt''jj g''{ gt/ g" gbj j yg' "cxgtci g" pwo dgt"|qtf lpct { "ij ctgu"|wwcpf lpi "f wtkpi "\j g"tgrcyf"| gct0"[ g"[ vct vq"] "https://lyw.wo.ggvd0Cu"qh" F gego dgt '53. '4246. 'cpf '4245 'gctpkpi u'l"*rquugu+'r gt'uj ct g''kt'cu'hqmy uk'

	December 31, 2024	F gego dgt '53."4245"
Gs wkv " qrf gtu"pgv" peqo glimuu+"mt":y g"{ gct " Y gkij vgf "cxgtci g"pwo dgt"qh"qtf kpct { "uj ctgu"	14.813.376 279.807.860.200	4: 0340 58" 470659Q9: 0422"
Gs wks{ "J qrf gtu'Gctplpi u'Rgt "Uj ctg":Hwn"Vn+"	0.052941	3.38: 2: 7"

30. RELATED PARTY BALANCES AND TRANSACTIONS

Vj g"l tqw "j cu"xctkqw.l"v kj "tgr:gf"r ctvlgu"kp"pqto crl'eqwtyg"qh"yj g"dwlpgud0"Yj g"o quv"uki pNkecpv" vtcpucevkqpu"y kj "tgrcvgf "r ct dgu"ctg"cu"hqmqy u<""

	December 31, 2024
	Sales to related	Purchases from
	parties and	related parties	Receivables
	other	and	from related	Payables to related parties
	revenues	other expenses	parties
				Short Term	Long Term
Related Parties and Shareholders
Cpcf qnvT tqwr "Eqo r cpkgu"3+"	2.908.909	1.001.818	779.112	350.703
Vj g"Eqec/Eqm"Eqo r cp{ "83"	639.520	31.111.731	663.307	6.955.330
" i 34ng{ "J qff kpi "I tqw "Eqor cpkgu"3""	3.347	113.824		5.062
U{ tkp"UqhvF tlpm"Ucrgu"cpf "			59.898
F kritkdwkqp NONE "6"
Fc{ "Vtcf g"441				206.057
P cypcn Dgxgtci g"Eq0">#"		9.147
Qy gt		447.724
Total	3.551.776	32.684.244	1.502.318	7.517.152

			F gego dgt '53. '4245"
		Rutej cugu'htqo "
	Ucrgu'sq"tgrougf"	t grougf "r ct vkgu"	T gegkicdrgu'
	r ct veu"cpf "	cpf "qy gt"	htqo "tgrigf"	Rc { cdrgu" q"
	gy gt "tgx gpwgu"	gzr gpugu"	r ct degu"	t grougf "r ct vigu"
				Uj qtv"Vgto "	Nqpi "Vgto
T grevgf "Ret vegu"cpf "Uj ctgj qnf gtu"
Cpct qn VI tqw "Eqo r cpkgu"3+"	407940233"	8:40:2"	9330886"	3630657"
Vj g"Eqec/Eqm"Eqo r cp{ "63+4"	30575034; "	5: 0: 5035"	: 65054"	3308207: 9"	111
· i 34mg{ "J qrf kpi "I tqwr "Eqo r cpkgu" 3+"	4692"	34707:6"	7: : "	35(53: "	111
U{ tkep"UqhvF tkpm", crgu"cpf "F kntkdwkqp"			84033: "		111
NONE Organ
Fc{ "Vtcf g" 441	111		/ "	444(657"
P cycpcn Dgxgtci g"Eq0"3+"	111	: 0196"	/ "
Qy gt ""		6530254"	111
Vacc'	50 490832"	62064025"	303390524"	330559098"

*3+ Uj ctgj qrf gt'ql'yj g''Eqo r cp{ .''uwdukf.kctkgu."cpf "lqky'xgpwtgu"qh'yj g'uj ctgj qf gt'''

*4+ Tgmygf "r ct vkgu"qh'vj g"uj ctgj qrfgt"

*5+ Qyj gt''uj ctgj qrf gtu"qh'y g"lqkpv'xgpwtgu"cpf 'uwdukf ktlgu''

*6+ | Kpxguro gpvkp"cuuqekyg"eqpuqrkf cygf "wpf gt"gs wksf "o gyj qf "qh"ceequpupi "

Cu'qh'F gego dgt'53."4246."cpf '4245."r wtej cugu''t qo "tground" inklecpv'r qt wqp" qt 'gzr grugu' eqpukuVqh'ugtxlegu'qdxckpgf .'hkgf 'cuugvcpf 'tcy ''o cygtlcrir wtej cugu'cpf ''qm'r tqf vewap0'

Cu"qh"F gego dgt "53."4246."cpt"4245."hcmi"x/"tgrugf":"ct vkgu"cpf":"gxgpwgd"eqpulw"qh"ucrg"qd1hplaj gf" i qqf u" cpf 'uwr r qt v'ej cti gu'qh'r tqo quapcn'gzr gpugu't ghrevgf "r ct vigul"

COCA-COLA İÇECEK ANONİM ŞİRKETİ

Notes to Consolidated Financial Statements for the year ended December 31, 2024

*Co quovu'gzr tguugf "lp"y qyucpf u'qh" vitej cukpi 'r qy gt''df'Vwrrhy 'Nkc' "o'VNo-"ou'qhTr gego dgt '53. '246.'' wprguu'qy gty kug'uxcygf +

RELATED PARTY BALANCES AND TRANSACTIONS (continued) 30.

Cu'qhTgego dgt'53.'4246.''cpt''4245.'tgo wpgtcckqp'tgegkrg'o go dgtu'qlYjg'Dqctf''qlf'ktgeqtu." Ej kghTozgewkxg"Qthlegt."Ej lghtQr gtckpi "Qlthlegtu"cpf "Fitgevqtu"qlYjjg"Eqo r cp{"ctg":cu"htmy uk"

	December 31, 2024		F gego dgt '53. '4245
		Board of Executive		Dqctf "gh" Gzgewkxg"
	Directors	Directors	Fitgeyqtu"	Filtgevqtu"
Uj qtvgto "go "go r m { gg"dgpghku" Qy gt"mpi / vgto "dgpghku"	""7065: ""	"365075; " """57086"	40 86"	33:0772" રળો: 6"
	5.438	179.103	40 86"	344(B66"
P wo dgt "qh" qr "gz gewkx gu"	ব	の	e"

31. NATURE AND LEVEL OF RISKS ARISING FROM FINANCIAL INSTRUMENTS

Vj g" tqw ød"r tlpek cdflepcpelcrillput wo gpw"ctg"eqo r tkgf "kungu"ecuj ."cpf "ij gt v gto " f gr qukul Vj g"o clp"r wtr qug"qh" j gus" kpcpelcn'l purpelpi "int" 'y g"l tqw ad'ar gtc wgpul Vj g" I tqw 'j cu'xctkqwu'qy gt'hocpelcrillputno gpw'iwej "cu' tcf g'lgf hqtu." y j lej "ctlyg"f kgeut" lt qo " ku'qr gtc xqpu0'

Vj g''o clo'tlumi'ctkypi 't qo ''y g''l tqw di'hpcpelcrilly who gpw'cyg'ikun'ils wif kq 'hum'latgie', '' tkum"cpf "et.gf kVtumVVj g" tawr "o cpci go gpVtgxlgy u"cpf" o cpci kni "gcej" jh' j gug"tkum"y j lej " ctg'uwo o ctl gf 'dgrqy 0'Vj g'' tqw ''ong''o apkatu'y g''o ctmgv't tleg'thmictlyputwo gpwll'

Capital Management " (a)

Vj g''r tlo ct { 'qdlgekkg''gh'y g'l tqwr di'ecr'scrill to "gpung" y cv"k"o clovelpu'c''utqpi "etgf k'iculpi" ''pp' '' j gcnj { 'ecr kcn'tcvkq'lp'qtf gt'\q''uwr qtv'ku'dwukguu'cpf ''o czko k g''uj ct gj qrf gt 'xcmg0''''

Vj g"1 tqwr"o cpci gu"ku"ecr kcrilat vewtg"cpf "cf lwuu"k"eqpulf gtlp" geqpqo le"eqpf kkqpulVq"o clpvclq" qt"cf lwn"y g"ecr kcn"utwewtg."y g"I tqw"o c{"cf lww"y g"f kkf gpf "r c{o gpv"q"yj ctgj qf gtu"q" typ" uj ctgj qrf gtu"cpf "o c{"f gekt g"qp"kuwg"qh"pgy "uj ctgu"qt":"get gcug"pgv"hpcpekent" gdv0"

Cu'qh'F gego dgt '53.'4246.''cpf 'F gego dgt '53.'4245.'f gdv'vq''gs wkd ''tcvlq.''qdvclpg'''d/ ''f lx16'.pi''', g''qvcr'lpgVf gdv.'' y g'høcpeleri'dqttqy kpi u'cpf 'irep''f gdw'o lpw"ecuj ''cpt''ecuj ''spt v sgto "hocpelcricungu."q'ig'' ctg'' ecr kcn'ku"cu"hqmqy uk"

	December 31, 2024	December 31, 2023
"Dqttqy kpi u"	49.144.541	75(699(5:2"
"NguukEcuj "cpf "ecuj "gs wkxcrgpw"cpf "uj qt v gto "hpcpelcn"cuugu"	(23.349.368)	*530 7308: 9+"
"P gv"f gdv"	25.795.173	43074708; 5"
"Vqvcnuj ctg'ecr kcn'	2.798.079	476(593"
Net debt / Total equity ratio (%)	9,22	: 6.84"

COCA-COLA İÇECEK ANONİM ŞİRKETİ

Notes to Consolidated Financial Statements for the year ended December 31, 2024

*Co quovu'gzr tguugf "lp"y qyucpf u'qh" vitej cukpi 'r qy gt''df'Vwrrhy 'Nkc' "o'VNo-"ou'qhTr gego dgt '53. '246.'' wprguu"qyj gty kug"uwygf +

NATURE AND LEVEL OF RISKS ARISING FROM FINANCIAL INSTRUMENTS (continued) 31.

(b) Interest Rate Risk

Vj g"l tqwr "kı"gzr qugf "q"lyngtgw"tcvg"tkurliy tqwi j "yj g"lo r cev"ql"kygtgur"dgctlpi "cwgw"cpt" rkcdkkgu0Vj g" tqw "o cpci gulpyg.gwtcvg"twm"1{ "ccrpelpi":'j g"lcungul":'pf'hcdkkkgu'qt"gt/xcvxsg" hpcpelcn'kput wo gpw0"

Egtvclp'r ct w'dt'ij g'loygtguv't great ''q" dattay loi u'ctg''dcugf' "gtgtg." jg'gtg." jg'l tg1rg" l'ig'l tans "la" gzr qug' 'q'llyygtgur'tcvg'hnewclapu'go'' qo gule''cpf 'lpygtpcvqpcd'o ctrigul'Vj g'' tqw di'grr quwtg''tq''' chmy'than' hqt'ej cpi gu'kp'lpygtguv'tcvgu'tgrcygu'r tko ctkr{'iq''y g''I tqwr dd'f gdv'qdrki cvqpul'

Cu'qh'F gego dgt"53."4246."ld'xctlcdm'lg1g1"vj g''l tgwr ød'dqttqy lpi u'y qwf ''j cxg'dggp'322"dcwd'r qlpvd' j kj gt ''l'ay gt'y kj ''cm'qy gt''>ctlcdrgu'' gt' ''eqpwcpv:''j gp''r tqlkV'T'mux='dgtgtgsVirqt'' O ctej "53."4247."y j kej "ku"y g"mmy kpi "tgr qt vlpi "r gtkqf"y qwf "dg<"

		December 31, 2024 F gego dgt "53."4245"
lpetgcug"]" get gcug" qh' 3' " "kpvgt guv" p" WUUF qmct "f gpqo lpc ygf " dqttqy kpi "kpygtguv'tcvg"	6.100	349"
Kpetgcug"]"f getgcug"qh"3" "lywgtguv"k"Gwtq"f gpqo kpcygt "dqttqy lpi "	6.334	: 0732"
kpgt guvtcvg"	2.954	/ 11
loetgcug" Tr get gcug" qh"3 " "kpvgt guv" p" Vwtman "Nkc"f gpqo locvgf " dqttqy kpi "kpgtguv'tcvg"
lpetgcug"]"f get gcug"qh"3" "lpvgtguv"kp"Rcmancpk"Twr gg"f gpqo locygf"	57	/ 11
dqttqy kpi "kpgtguv'tcvg"
Total	15.445	: (859)

Cu'qhFgego dgt'53. '4246.'tpf '4245. 'y g'cpcn(uktible)copelcilcungw'ght'jy g'l tqw ''zzr qug' 'q'llyngtgwthun'cu'hqmyy v<'

Interest Rate Risk	December 31, 2024	F gego dgt '53.''4245''
Financial instruments with fixed interest rate
Vko g'f gr quku'''P qyg7+'	15.342.583	450 : 50 82"
Hipcpelcn'tcdktkgu"*Pqvg": +"	41.998.317	6: (B: 6(697
Financial instruments with floating interest rate
lpxguvo gpvhwpf "Pqvg7+"	1.497.386
Hkpcpekcn'rkcdkkkgu"*P qvg": +"	6.279.354	6(55: 076: "

(c) Foreign Currency Risk

Vj g"l tqw "kl"gzr qugf "q"gzej cpi g"tcvg"mewckqpu"f wg"q"yj g"pcwtg"qh"ku"dwulggu00"Yj M"tkm"qeewu"f wg"q" r wej cugu."f go cpf "l'Wo g'f gr quku'cpf 'dcpm'dqttqy kpi u'qh'y g'l tqwr. 'y j lej "ctg"f groom your "lo"ewt tgpelgu" qj gt 'j g'hvpevqpcdlewtgpe{0Vj g'I tqwr'o cpci gu'kulhttgki p'ewtgge{ 'ikmid ''dcropelpi' 'ij g'oo qwp'yhlhttgli p' ewttgpe{ 'f gpq lpc gf ''curgu'cpf 'd{ 'wiki' 'f gts:cvkg'hpcpelcn'kputwo gow">9 qyg99

		December 31, 2024 F gego dgt '53.'4245"
Vqvcn'gzr qtv"	3.894.085	4014: 0769"
Vaxniko ratv"	38.781.754	62052605: : "

COCA-COLA İÇECEK ANONİM ŞİRKETİ

Notes to Consolidated Financial Statements for the year ended December 31, 2024

\$PRXQWVH[SUHVVHGLQWKRXVDQGVRI7/EDVHGRQWKHSXUFKDVLQJSRZHURI7XUNLVK/LUD³7/´DVRI'HFHPEHU XQOHVVRWKHUZLVHVWDWHG

31. NATURE AND LEVEL OF RISKS ARISING FROM FINANCIAL INSTRUMENTS (continued)

Foreign Currency Position

\$VRI'HFHPEHUDQG'HFHPEHUWKHIRUHLJQFXUUHQF\SRVLWLRQH[FHSWIXQFWLRQDOFXUUHQF\RI WKH*URXSDQGLWVVXEVLGLDULHVLVDVIROORZV

Foreign Currency Position Table
	December 31, 2024
#				Other Foreign
	Total TL			Currency TL
	Equivalent	USD	Euro	Equivalent
@	@ @	@		@
7UDGH5HFHLYDEOHVDQG'XHIURP5HODWHG 3DUWLHV
D0RQHWDU)LQDQFLDO\$VVHWV&DVKDQGFDVK HTXLYDOHQWVLQFOXGHG
E1RQPRQHWDU)LQDQFLDO\$VVHWV
2WKHU&XUUHQW\$VVHWVDQG5HFHLYDEOHV
4. Current Assets (1+2+3)	5.594.207	133.217	24.271	2.647
7UDGH5HFHLYDEOHVDQG'XHIURP5HODWHG 3DUWLHV
D0RQHWDU)LQDQFLDO\$VVHWV
E1RQPRQHWDU)LQDQFLDO\$VVHWV
2WKHU
8. Non-Current Assets (5+6+7)	605.346	6.503	10.204	1.062
9. Total Assets (4+8)	6.199.553	139.720	34.475	3.709
7UDGH3D\DEOHVDQG'XHWR5HODWHG3DUWLHV
6KRUWWHUP%RUURZLQJVDQG&XUUHQW3RUWLRQ
RI/RQJWHUP%RUURZLQJV
D0RQHWDU\2WKHU/LDELOLWLHV
E1RQPRQHWDU\2WKHU/LDELOLWLHV
13. Current Liabilities (10+11+12)	7.876.902	157.290	56.889	224.024
7UDGH3D\DEOHVDQG'XHWR5HODWHG3DUWLHV
D/RQJ7HUP%RUURZLQJV
E/RQJ7HUP/HDVH3D\DEOHV
D0RQHWDU\2WKHU/LDELOLWLHV
E1RQPRQHWDU\2WKHU/LDELOLWLHV
17. Non-Current Liabilities (14+15+16)	24.219.942	636.418	46.913	-
18. Total Liabilities (13+17)	32.096.844	793.708	103.802	224.024
19. Off Balance Sheet Derivative Items' Net	21.546.386	580.000	28.500	-
Asset / (Liability) Position
D7RWDO+HGJHG\$VVHWV
E7RWDO+HGJHG/LDELOLWLHV
20. Net Foreign Currency Asset / (Liability)	(4.350.905)	(73.988)	(40.827)	(220.315)
Position (9-18+19)
21. Monetary Items Net Foreign Currency	(26.671.090)	(664.178)	(80.574)	(221.440)
Asset / (Liability) Position (TFRS 7, B23)
(=1+2a+5+6a-10-11-12a-14-15-16a)
22. Total Fair Value of Financial
Instruments Used to Manage the Foreign	-	-	-	-
Currency Position

,Q RUGHUWR KHGJHWKH H[FKDQJH UDWH ULVN DULVLQJ IURPWKH FRQYHUVLRQ RI QHWLQYHVWPHQWVLQ VXEVLGLDULHV RSHUDWLQJLQWKH 1HWKHUODQGVLQWR7XUNLVK/LUDERQGVLVVXHGLQ86'KDYHEHHQGHVLJQDWHGDVDQHWLQYHVWPHQWKHGJLQJLQVWUXPHQW

COCA-COLA İÇECEK ANONİM ŞİRKETİ

Notes to Consolidated Financial Statements for the year ended December 31, 2024

\$PRXQWVH[SUHVVHGLQWKRXVDQGVRI7/EDVHGRQWKHSXUFKDVLQJSRZHURI7XUNLVK/LUD³7/´DVRI'HFHPEHU XQOHVVRWKHUZLVHVWDWHG

31. NATURE AND LEVEL OF RISKS ARISING FROM FINANCIAL INSTRUMENTS (continued)

Foreign Currency Position (continued)

Foreign Currency Position Table
December 31, 2023
#	Total TL Equivalent	USD	Euro	Other Foreign Currency TL Equivalent
@	@ @	@		@
7UDGH5HFHLYDEOHVDQG'XHIURP5HODWHG 3DUWLHV
D0RQHWDU)LQDQFLDO\$VVHWV&DVKDQGFDVK HTXLYDOHQWVLQFOXGHG
E1RQPRQHWDU)LQDQFLDO\$VVHWV
2WKHU&XUUHQW\$VVHWVDQG5HFHLYDEOHV
4. Current Assets (1+2+3)
7UDGH5HFHLYDEOHVDQG'XHIURP5HODWHG 3DUWLHV
D0RQHWDU)LQDQFLDO\$VVHWV
E1RQPRQHWDU)LQDQFLDO\$VVHWV
2WKHU
8. Non-Current Assets (5+6+7)
9. Total Assets (4+8)
7UDGH3D\DEOHVDQG'XHWR5HODWHG3DUWLHV
6KRUWWHUP%RUURZLQJVDQG&XUUHQW3RUWLRQ
RI/RQJWHUP%RUURZLQJV
D0RQHWDU\2WKHU/LDELOLWLHV
E1RQPRQHWDU\2WKHU/LDELOLWLHV
13. Current Liabilities (10+11+12)
7UDGH3D\DEOHVDQG'XHWR5HODWHG3DUWLHV
D/RQJ7HUP%RUURZLQJV
E/RQJ7HUP/HDVH3D\DEOHV
D0RQHWDU\2WKHU/LDELOLWLHV
E1RQPRQHWDU\2WKHU/LDELOLWLHV
17. Non-Current Liabilities (14+15+16)
18. Total Liabilities (13+17)
19. Off Balance Sheet Derivative Items' Net
Asset / (Liability) Position
D7RWDO+HGJHG\$VVHWV
E7RWDO+HGJHG/LDELOLWLHV
20. Net Foreign Currency Asset / (Liability)
Position (9-18+19)
21. Monetary Items Net Foreign Currency
Asset / (Liability) Position (TFRS 7, B23)
(=1+2a+5+6a-10-11-12a-14-15-16a)
22. Total Fair Value of Financial
Instruments Used to Manage the Foreign	-	-	-	-
Currency Position

,QRUGHUWRKHGJHWKHH[FKDQJH UDWH ULVNDULVLQJ IURPWKHFRQYHUVLRQ RIQHWLQYHVWPHQWVLQ VXEVLGLDULHV RSHUDWLQJLQWKH 1HWKHUODQGVLQWR7XUNLVK/LUDERQGVLVVXHGLQ86'KDYHEHHQGHVLJQDWHGDVDQHWLQYHVWPHQWKHGJLQJLQVWUXPHQW

COCA-COLA İÇECEK ANONİM ŞİRKETİ

Notes to Consolidated Financial Statements for the year ended December 31, 2024

*Co quovu'gzr tguugf "lp"y qyucpf u'qh" vitej cukpi 'r qy gt''df'Vwrrhy 'Nkc' "o'VNo-"ou'qhTr gego dgt '53. '246.'' wprguu"qyj gty kug"uxygf +

NATURE AND LEVEL OF RISKS ARISING FROM FINANCIAL INSTRUMENTS (continued)" 31.

Foreign Currency Position (continued)

Vj g"hymay kpi "cdrg"f go qpustcvgu"y g" tqvr ød"r tqtkv'dgtqtg"vz" "q"c" gcupcdn"r quuklig" ej cpi g" kp"y g"WJF ."GWI."cpf "qtgki p"ewtgge{"f gpqo lpcyf "gzej cpi g"tcvgu"ci ckpu"VN"d{"42" ."y kjj "cm'qyj gt" xctlcdrgu''j grf "eqpucpy0"

Foreign Currency Position Sensitivity Analysis
	December 31, 2024		December 31, 2023
	Income /	Income /	Kpeqo g"1"	Kpeqo g"T"
	(Loss)	(Loss)	Nquut"	Nquut"
	Increase of	Decrease of		Kpet goug"qh" F get goug"qh"
	the foreign	the foreign	y g'hqtgki p"	y g
	currency	currency	extgpe{ "	hat gki p"
Changes in the USD against TL by 20%:
3/"WUF "f gpqo kpcygf "pgvcuugv"1"*ikcdkky +""	(4.624.659)	4.624.659	*70 : 4026+"	70 : 4026
4/"WUF "f gpqo lpcygf "j gf i kpi "kpust wo gpu"*/+"	4.099.881	(4.099.881)		708350728" *707570524+"
3- Net effect in USD (1+2)	(524.778)	524.778	*49: 06: : +"	578024"
Changes in the Euro against TL by 20%:
6/"Gwtq"f gpqo locygf "pgv"cuugv"l"sitedInky +"""	(510.737)	510,737	*3063043. +"	30263043: "
7/"Gwtq"f gpqo lpcvgf "j gf i kpi "kpustwo gpw"*/ +"	209.396	(209.396)
6- Net effect in Euro (4+5)	(301.341)	301.341	3063043 +	30263043: "
Average changes in the other foreign currencies against TL by 20%:
9/"Qy gt"htgk p"ewttgpe{"f gpqo lpcvgf "pgvcuugv"l"*ikcdkky +""	(44.063)	44.063	*: 0777+"	: 0777"
: / 'Qy gt'htgk p'ewtgpe{ 'j gf i kpi "kputwo gpw"%7+"
9- Net effect in other foreign currency (7+8)	(44.063)	44.063	*, 0777+"	; 0777"
TOTAL (3+6+9)	(870.182)	870.182	*3054: 04934"	30629697'

(d) Credit Risk

Etef ktkurilaj'y g'humbj cv'gpg'r ctv '\g''hlocpelcnllywww.gpv'y kn'hcking''; n' "cwug'', g''yight r ct t { 'q'lpew''c'hpcpelcrillputwo gpw'y cv'r qygpylant("uwdlgeVij g" tqw "q"liki pHhecpVeqpegptCvkqp" qh'etgf k'tkum'eqpukuv'r tlpek cm{ ''cpf ''ecuj ''s wkccgpw''cpf ''tref g''tgegkcdrgw0'0 czlo wo ''etgf ki'tlun'ap''y g'' I tqw "ku"rlo kgf "q"yj g"co qwpw"f kiemugf "qp"yj g"htpcpelcn'ucvgo gpw0"

Vj g"l tqw "o ckpv:lpu'ecuj "cpf "ecuj "gs:wkccgpu"y kj "xctkqwihpcpdXVku'y g" tqw ai'r qde{ "q"ho ki" gzr quwtg"q"çpg"lgukwvqp"cpf"tgxcmg"y g"etgf klkkv{"qh"jy g"tgrcyf "hpcpelcrllpukwkqpu"eqplqwqwn{0"

Vi g"etgf k"tkun"cuuqelcyg1" y kij "tcf g"tgegkccdrgu"ku"r ct wcm" "cti g"ewnqo gt" dcug" cpf "f wg" q" o cpci go gpyai'ko kcvqp'qp'y g'yzygpulqp'hiletgf k'hq'ewnqo gtu0Vj g'l tqw' 'l gost cm' ''gorgy'' etgf k/\q"ku"ewuqo_gtu"gzenwf kpi "ku"f kutklwqtu0"

Cu'qh'53'F gego dgt'4246''cp' '4245. 'y g'I tqw ''j cu'hwthogf 'ku'hocpeleri'eqo 'ku'dqttay kpi ul'

COCA-COLA İÇECEK ANONİM ŞİRKETİ

Notes to Consolidated Financial Statements for the year ended December 31, 2024

*Co qwpu'gzr tguugf "lp"y qwcpf u'qh"VN"dcug" "qy gt"qh"Vwtrhgj"Nkc"*o'VNo"*o'll'or'or'qhFgego dgt '53."4246." wprguu"qyj gty kug"uxcvgf +

31. NATURE AND LEVEL OF RISKS ARISING FROM FINANCIAL INSTRUMENTS (continued)

(d) Credit Risk (continued)

Etgf kitkunigzz quwtg'ltqo 'htpcpelcn'lputwo gpw'cu'qh'T gego dgt '53.'4246.''ctg''cu'hrmy' uk'

	Receivables
December 31, 2024	Trade Receivables and Due from Related Parties	Other Receivables	Advances Given	Bank Deposits
Maximum credit risk exposure as of reporting date (A+B+C+D+E)	12.929.093	773.891	2.685.092	23.338.215
/"O czko wo "tkumugewtgf "d{"i wctcpygg"	:04:30899"	/"	6790335"
COP gv'dqqmxcnwg"qh"hpcpekcn"cuugw"pgky gt"qxgtf vg"pqt" lorckgf"	330 360: 8"	9950 : 3"	408: 702: 4"	45055: 0437"
D0P gvdqqmxcmg"qh"hpcpek:n"cuugu"qh"y j kej "eqpf kkqpu" ctg'pgi qvcvgf ."qy gty kug"eqpukt gtgf "cu"lo r ckgf "qt" qxgtf wg"	/"	/"	/"
EOP gv'dqqmxcnwg"qh"cuugw"qxgtf wg"dw"pqv"lo r cktgf "	303601: 9"	/""	/ 11	11
/Wpf gt'i wctcpygg"	783072: "	/"	111	11
F OP gv'dqqmxcmvg"qh'lo r cktgf "cuugu"		/""	/ 11	111
/ "'\xgtf wg'''i tquu'dqqmxcmxcmxcmxg+"	352-298"	/ "	/ 11	11
/"Krckto gpv"/+"	(352.298)"	/ "	111	11
/"P gv'xcnng'upf gt'i wctcpvgg"		/""	/ 11	11
/""Pqvqxgtf wg"% tquu"dqqmxcmxg+""	111	/ "	111	11
/"Korckto gpv"/+"	/"	/""	/ "	111
/ "P gv'xcmg"wpf gt"i wctcpvgg"	111	/ "	/ 11	11
G0'Qhh' 'dcmpeg'uj ggv'kgo u'j cxkpi "etgf kj'tkum"	/"	/ "	/ "	11

	Tgegkcdrgu"
	Vtcf g"T gegkxcdrgu"
	cpf "F wg"htqo "	Qy gt"	Cf xcpegu"	Depm'
F gego dgt '53. '4245''	l grough "Rot vigu"	T gegkx cdrgu"	I lagp"	F gr quku
O czlo wo "etgf k/tkum/gzr quwtg"cu"qh"tgr qt upi "f cvg"	12.726.284"	368.812"	2.574.130"	31.904.605
*C-D-E-F-G+"
/"O czło wo "tkumugewtgf "d{"i wctcpygg"	: 0 54866		: 830 33"
COP gv'dqqmxcnwg"qh"hpcpekcn"cuugu"pgkj gt"qxgtf wg"pqt"	33017304: 6"	58: 0 34"	4096052"	530 26(827
lorckgf "
D0P gv'dqqmxcnog'qh'hpcpekcn'cuugu"qh'y j kej "eqpf kkqpu"		/"	/"
ctg"pgiqueryf ."qy gty lag"eqpuk{gtgf "cu"lo r ckgf "qt"
qxgtf wg"
E0P gv'dqqmxcnwg"qh"cuugw"qxgtf wg"dw"pqv"lo r cktgf "	30697022"	/ "	/""
/Wpf gt'i wctcplgg"	644(665"	/ "	/""
F OP gv'dqqmxcnwg'qh'lo r cktgf "cuugu"		/ "	/ "
Qxgtf wg"% tquu"dqqmxcmxg+"	342.873"	/ "	/ "
/ ** Krckto gpv/+'	(342.873)"	111	/""
/ P gv'xcmg"wpf gt'i wtcpygg"		/ 11	/ "
/ """ Pqvqxgtf wg"% tquu"dqqmxcmxg+""	/ "	/ "	/""
/ 1991 ん r ckto gpv */ +'	111	/ 11	/""
/ P gvxcmg wpf gt'i wtcpygg"	100	/ 11	/ "
G0QhY"dcrcpeg"uj ggv"kgo u"j cxkpi "etgf k/tkum"	100	/ "	/ "

COCA-COLA İÇECEK ANONİM ŞİRKETİ

Notes to Consolidated Financial Statements for the year ended December 31, 2024

(Amounts expressed in thousands of TL based on the purchasing power of Turkish Lira ("TL") as of December 31, 2024, unless otherwise stated)

31. NATURE AND LEVEL OF RISKS ARISING FROM FINANCIAL INSTRUMENTS (continued)

(e) Liquidity Risk

Liquidity risk is the risk that an entity will be unable to meet its net funding requirements. The risk is mitigated by matching the cash in and out flow volume supported by committed lending limits from qualified credit institutions, bond issues, cash, and short-term deposits.

The maturity breakdown of financial assets and liabilities has been indicated by considering the period from the balance sheet date to maturity date. Those financial assets and liabilities which have no maturities have been classified under "1 to 5 years".

The table below summarizes the maturity profile of the Group's financial and liabilities at December 31, 2024 and 2023.

December 31, 2024 Maturities according to agreement	Book Value	Total cash outflow according to agreement (=I+II+III+IV)	Less than 3 months(I)	3 to 12 months (II)	1 to 5 years (III)	more than 5 years(IV)
Financial liabilities	48.277.671	57.222.111	5.575.034	19.539.061	31.379.695	728.321
Lease liabilities	866.870	857.634	59.981	187.186	610.467	-
Trade payables	18.345.597	18.345.597	13.414.052	4.927.941	3.604	-
Due to related parties	7.517.152	7.517.152	2.831.565	4.685.587	-	-
Non-derivative financial liabilities	75.007.290	83.942.494	21.880.632	29.339.775	31.993.766	728.321

Expected maturities	Book Value	Total cash outflow according to agreement (=I+II+III+IV)	Less than 3 months(I)	3 to 12 months (II)	1 to 5 years (III)	more than 5 years(IV)
Other Payables	3.201.786	3.201.786	3.201.786	-	-	-
Non-derivative financial liabilities	3.201.786	3.201.786	3.201.786	-	-	-

		Total cash outflow
December 31, 2023		according to
Maturities according to		agreement	Less than 3	3 to 12	1 to 5 years	more than 5
agreement	Book Value	(=I+II+III+IV)	months(I)	months (II)	(III)	years(IV)
Financial liabilities	52.524.024	61.456.076	6.908.945	22.052.939	10.937.541	21.556.651
Lease liabilities	953.356	953.355	64.734	185.452	703.169	-
Trade payables	15.752.153	15.752.153	8.821.463	6.923.480	7.210	-
Due to related parties	11.437.776	11.437.776	10.889.572	548.204	-	-
Non-derivative financial	80.667.309	89.599.360	26.684.714	29.710.075	11.647.920	21.556.651
liabilities

		Total cash outflow according to			1 to 5
Expected maturities	Book Value	agreement (=I+II+III+IV)	Less than 3 months(I)	3 to 12 months (II)	years (III)	more than 5 years(IV)
Other Payables	3.266.763	3.266.763	3.266.763	-	-	-
Non-derivative financial liabilities	3.266.763	3.266.763	3.266.763	-	-	-

COCA-COLA İÇECEK ANONİM ŞİRKETİ

Notes to Consolidated Financial Statements for the year ended December 31, 2024

(Amounts expressed in thousands of TL based on the purchasing power of Turkish Lira ("TL") as of December 31, 2024, unless otherwise stated)

31. NATURE AND LEVEL OF RISKS ARISING FROM FINANCIAL INSTRUMENTS (continued)

(f) Commodity Price Risk

The Group may be affected by the price volatility of certain commodities such as sugar, aluminum, and resin. As its operating activities require the ongoing purchase of these commodities, the Group's management has a risk management strategy regarding commodity price risk and its mitigation.

Based on a 12-month anticipated purchase of can, the Group hedges using commodity (aluminum) swap contracts (Note 7).

Based on a 15-month anticipated purchase of pet, the Group hedges using commodity (resin) swap contracts (Note 7).

Based on a 24-month anticipated production, the Group hedges using commodity (sugar) swap contracts (Note 7).

32. FINANCIAL INSTRUMENTS

Fair Values

Fair value is the amount at which a financial instrument could be exchanged in a current transaction between willing parties, other than in a forced sale or liquidation, and best evidenced by a quoted market price, if one exists.

Foreign currency-denominated financial assets and liabilities are revalued at the exchange rates prevailing at the balance sheet dates.

The following methods and assumptions were used in the estimation of the fair value of the Group's financial instrument:

Financial Assets – The fair values of certain financial assets carried at cost, including cash and cash equivalents, and held to maturity investments plus the respective accrued interest are considered to approximate their respective carrying values due to their short-term nature and negligible credit losses. The carrying values of trade receivables along with the related allowances for bad debt are estimated to be at their fair values.

Financial Liabilities – The fair values of trade payables and other monetary liabilities are estimated to approximate carrying values, due to their short-term nature. The fair values of bank borrowings are considered to approximate their respective carrying values, since the initial rates applied to bank borrowings are updated periodically by the lender to reflect active market price quotations. The carrying values of trade payable are estimated to be their fair values due to their short-term nature.

COCA-COLA İÇECEK ANONİM ŞİRKETİ

Notes to Consolidated Financial Statements for the year ended December 31, 2024

(Amounts expressed in thousands of TL based on the purchasing power of Turkish Lira ("TL") as of December 31, 2024,

unless otherwise stated)

32. FINANCIAL INSTRUMENTS (continued)

Fair value hierarchy table

The Group classifies the fair value measurement of each class of financial instruments according to the source, using the three-level hierarchy, as follows:

Level 1: Market price valuation techniques for the determined financial instruments traded in markets

Level 2: Other valuation techniques includes direct or indirect observable inputs

Level 3: Valuation techniques does not contain observable market inputs

December 31, 2024	Level 1	Level 2	Level 3
@	@	@	@
a) Assets presented at fair value	@	@	@
Investment funds	1.497.386	-	-
Derivative financial instruments	-	37.475	-
Total assets	1.497.386	37.475	-
@	@	@	@
b) Liabilities presented at fair value	@	@	@
Derivative financial instruments	-	2.925	-
Put option of share from non-controlling interest	-	-	83.261
Total liabilities	-	2.925	83.261
December 31, 2023	Level 1	Level 2	Level 3
a) Assets presented at fair value
Derivative financial instruments	-	252.473	-
Total assets	-	252.473	-
b) Liabilities presented at fair value
Derivative financial instruments	-	406.223	-
Buying option of share from non-controlling interest	-	-	100.306
Total liabilities	-	406.223	100.306

As of December 31, 2024, and December 31, 2023, the movement of share purchase option below level 3 is as follows;

	@ December 31, 2024	December 31, 2023
	@ @	@
Balance at January 1st	100.306	105.170
Currency translation difference	(17.045)	(4.864)
	83.261	100.306

COCA-COLA İÇECEK ANONİM ŞİRKETİ

Notes to Consolidated Financial Statements for the year ended December 31, 2024

(Amounts expressed in thousands of TL based on the purchasing power of Turkish Lira ("TL") as of December 31, 2024,

unless otherwise stated)

33. NET MONETARY POSITION GAIN/(LOSS)

	December 31, 2024
Statement of Financial Position Items
Inventories	563.367
Prepaid Expenses	159.298
Other Current Assets	429
Tangible Assets	11.423.357
Intangible Assets	7.142.723
Investment in Subsidiaries, Joint Ventures and Affiliates	48.360.427
Right of Use Asset	4.219
Prepaid Expenses	115.356
Deferred Tax Asset/Liability	(885.808)
Deferred Incomes	(38.489)
Other Short Term Liabilities	(359)
Share Capital Adjustment Differences	(4.729.137)
Share Premium	(3.831.088)
Other comprehensive income items not to be reclassified to profit or loss	226.428
Other comprehensive income items to be reclassified to profit or loss	4.341.677
Restricted Reserves Allocated from Net Profit	(2.738.909)
Accumulated Profit / Loss	(48.401.632)
Non-Controlling Interest	(6.243.579)
Statement of Profit or Loss Items
Revenue	(7.874.144)
Cost of Goods Sales	7.110.862
General and Administration Expenses	927.119
Marketin, Selling and Distribution Expenses	2.172.710
Other Operating Incomes/Expenses	(95.266)
Loss from Investing Activities	(9.313)
Financial Incomes/Expenses	1.101.416
Tax Expense from Continuing Operations	1.081.865
Net Monetary Position Gains/(Losses)	9.883.529

34. EVENTS AFTER BALANCE SHEET DATE

The Group's explanation of the fees for services rendered by independent audit firms is as follows:

@	December 31, 2024	December 31, 2023
@	@ @
Fee for independent audit	25.250	22.520
Fees for tax advisory services	5.672	4.693
Fee for other assurance services	1.661	411
Fee for other services excluded independent audit	1.842	3.555
@	34.425	31.179

COCA-COLA İÇECEK ANONİM ŞİRKETİ

Notes to Consolidated Financial Statements for the year ended December 31, 2024

(Amounts expressed in thousands of TL based on the purchasing power of Turkish Lira ("TL") as of December 31, 2024,

unless otherwise stated)

35. EVENTS AFTER BALANCE SHEET DATE

As per the consolidated financial statements of our company prepared in accordance with CMB accounting standards, in 2024, our Company recorded a net income of TL 14.813.376. The Board of Directors resolved to propose to the General Assembly the distribution of gross dividends of TL 3.000.100, after legal liabilities are deducted from 2024 net income starting from 26 May 2025. As per the proposal, the remainder of 2024 net income will be added to the extraordinary reserves.

Subject to the approval of the General Assembly, entities which are Türkiye resident taxpayers or entitled to such dividends through a permanent establishment or a permanent representative in Türkiye, will be paid a gross cash dividend of TL 1,0722 (net TL 1,0722) per 100 shares, representing TL 1 nominal value. While other shareholders will receive gross TL 1,0722 (net TL 0,91137) per 100 shares.

In Turkey, with the Law No. 7524 published in the Official Gazette dated August 2, 2024, the Domestic Minimum Corporate Tax regulation has entered into force to be applied to the earnings obtained in 2025 and the following taxation periods. Since this tax will be applied on the earnings generated in the accounting periods starting from January 1, 2025, there is no effect on the current period tax expense in the financial statements as of December 31, 2024.

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