BIRLESIM MUHENDISLIK_AR 2025

29. NATURE AND EXTENT OF RISKS ARISING FROM FINANCIAL INSTRUMENTS (Continued) b) Financial Risk Factors (Continued) b.3) Market Risk (Continued) b.3.3 Fair Value (Continued) 31 December 2024 Financial assets carried at amortized cost Financial liabilities carried at amortized cost Carrying amount Not Financial Assets Cash and Cash Equivalents 101.755.649 - 101.755.649 5 Financial Investments 32.319.754 - 32.319.754 Trade Receivables 1.331.771.315 - 1.331.771.315 4, 6 Other Receivables 221.248.363 - 221.248.363 4, 8 Financial Liabilities Financial Borrowings - 801.320.205 801.320.205 12 Finance Lease Liabilities - - - 11 Trade Payables - 637.299.224 637.299.224 4, 6 Other Payables - 25.438.358 25.438.358 4, 8 30. EARNINGS/(LOSS) PER SHARE Earnings/(loss) per share is calculated by dividing the net profit/(loss) attributable to shareholders by the weighted average number of ordinary shares. The Group’s earnings/(loss) per share as at 31 December 2025 and 31 December 2024 is as follows: 31 December 2025 31 December 2024 Net Profit/(Loss) for the Period (200.768.000) 583.060.479 Weighted Average Number of Issued Ordinary Shares 224.000.000 224.000.000 Earnings/(Loss) Per Share (0,90) 2,60 BİRLEŞİM MÜHENDİSLİK ANNUAL REPORT 2025 170 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