BIRLESIM MUHENDISLIK_AR 2025

28. DISCLOSURES ON NET MONETARY POSITION GAINS/(LOSSES) Details of the Group’s net monetary position gains (losses) arising from non-monetary financial statement items and reported in the consolidated statement of profit or loss as at 31 December 2025 are as follows: Net Monetary Position Gains (Losses) 31 December 2025 31 December 2024 Statement of Financial Position Items (331.590.013) (234.525.021) Inventories 3.458.396 4.800.198 Prepaid Expenses 972.370 499.557 Assets Arising from Customer Contracts - 4.824.209 Subsidiaries 96.793.733 123.956.604 Property, Plant and Equipment 127.768.354 157.565.640 Intangible Assets (3.760.610) (2.286.414) Non-current Assets Held for Sale 4.795.755 68.594.826 Deferred Income (57.736.295) (113.285.721) Share Capital Adjustment Differences (373.044.810) (485.828.560) Share Premiums (148.268.822) (193.101.935) Remeasurement Gains/(Losses) on Defined Benefit Plans 5.114.241 5.375.149 Restricted Reserves Appropriated from Profit (30.310.370) (38.502.621) Prior Years’ Losses 42.628.045 232.864.046 Profit or Loss Statement Items 97.842.706 (36.696.191) Revenue (334.281.978) (629.088.853) Cost of Sales (-) 287.042.024 497.236.805 General Administrative Expenses (-) 55.632.763 53.813.561 Income from Investing Activities (5.663.441) 40.796.479 Finance Income - (1.367.433) Other Operating Income (40.446.134) (91.494.602) Other Operating Expenses (-) 92.332.865 82.105.381 Expenses from Investing Activities (-) - 15.066 Finance Expenses (-) 43.226.607 11.287.405 Net Monetary Position Gains (Losses) (233.747.307) (271.221.212) BİRLEŞİM MÜHENDİSLİK ANNUAL REPORT 2025 162 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