BIRLESIM MUHENDISLIK_AR 2025

26. INCOME TAXES (INCLUDING DEFERRED TAX ASSETS AND LIABILITIES) (Continued) Total Temporary Differences Deferred Tax Asset/(Liability) 31 December 2025 31 December 2024 31 December 2025 31 December 2024 Project Cost Adjustments 5.352.602.841 5.547.830.485 818.282.069 706.285.553 Project Revenue Adjustments (5.728.210.698) (5.569.625.500) (874.312.734) (732.452.517) Provisions for Lawsuits 18.726.736 7.748.640 4.681.684 1.937.160 Provision for Severance Pay 34.336.085 29.150.913 8.584.021 7.287.729 Provisions for Unused Vacation 18.172.696 10.767.565 4.278.845 2.538.383 Allowances for Doubtful Trade Receivables 17.865.832 16.280.377 4.466.458 4.070.095 Provision for Project Loss 34.991.405 10.031.720 8.747.851 2.507.930 Property, Plant and Equipment Adjustment (267.827.536) (146.360.385) (66.956.884) (36.590.097) Prepaid expenses (972.370) (5.033.176) (243.093) (1.161.809) Deferred income 57.736.295 133.029.135 13.618.000 30.935.942 Inventories 1.379.674 8.379.936 260.223 1.929.408 Other Adjustments 5.035.904 5.615.493 1.189.083 1.282.387 Deferred Tax Asset/(Liability), Net (456.163.136) 47.815.204 (77.404.477) (11.429.836) 27. ASSETS HELD FOR SALE AND LIABILITIES Details of assets held for sale as at 31 December 2025 and 2024 are as follows: Assets of Disposal Group 31 December 2025 31 December 2024 Apartments and Workplaces (*) - 424.395.494 Total - 424.395.494 Sales negotiations for assets held for sale are ongoing, and the details are as follows: 31 December 2025 31 December 2024 Acarverde E Blok-227 Daire - 37.302.430 Acarverde E Blok-219 Daire - 37.099.397 Acarverde E Blok-224 Daire - 36.541.070 Acarverde E Blok-192 Daire - 35.728.979 Acarverde E Blok Daire - E228 - 35.526.015 Acarverde E Blok Daire - E155 - 35.221.450 Acarverde E Blok Daire - E218 - 34.815.525 Acarverde E Blok Daire - E188 - 34.510.961 Nispetiye On 21 Bağs.Bölüm - 23.782.376 Spradon C2 Blok Daire: 73 - 23.373.248 Spradon A1 Blok Daire: 81 - 23.373.248 Başakşehir Cb2 Blok 8-9/18 Nl.Daire - 21.218.609 Acarverde E Blok Daire -216 - 19.427.041 Başakşehir D1 Blok Bodrum Kat 1 Nl.Daire - 15.895.012 Konya/Yunak Merkez Eşme Ömerbey 270 Ada 9 Parsel - 8.595.433 Konya/Yunak Merkez Eşme Ömerbey 270 Ada 9 Parsel - 1.984.700 - 424.395.494 * As a result of the assessment made as at 31 December 2025, since the plan to sell the relevant property in the short term no longer exists and the Company management has decided to hold the asset to earn rental income and/or benefit from long-term capital appreciation, the related asset has been reclassified as investment property within the scope of TAS 40 Investment Property. BİRLEŞİM MÜHENDİSLİK ANNUAL REPORT 2025 161 Birleşim Mühendislik Isıtma Soğutma Havalandırma Sanayi Ticaret Anonim Şirketi and its Subsidiaries (Amounts are expressed in Turkish Lira (“TRY”) in terms of the purchasing power of TRY as at 31 December 2025 unless otherwise stated.) Notes to the Consolidated Financial Statements as at 31 December 2025