Dividend Distribution Policy

Our company undertakes profit distribution in accordance with the provisions of the Turkish
Commercial Code, Capital Markets Legislation, Tax Legislation, and other applicable regulations, as
well as the relevant clauses of our Articles of Association governing dividend allocation.
The profit distribution policy and the Board of Directors’ annual dividend proposal, incorporating the
principles set forth in the Capital Markets Board’s Corporate Governance Guidelines, are disclosed in
the annual report.

Pursuant to the profit distribution policy, the Board of Directors determines the proposed dividend
allocation each year and submits it for the approval of the General Assembly.
Upon ratification by the General Assembly, the distribution of dividends must commence within a
maximum of one month.

Our company’s profit distribution policy is structured in compliance with the Capital Markets
Legislation and the provisions of our Articles of Association, taking into account operational
performance, investment strategy, liquidity requirements, financial stability, and prevailing market
dynamics. This policy is subject to annual review by the Board of Directors, considering potential
macroeconomic adversities, the financial standing of the company, and ongoing strategic initiatives.
Subject to applicable legal provisions, our company, as a general principle, endeavors to distribute in
cash to shareholders 25% of the distributable net profit for the fiscal period, calculated in accordance
with the Tax Procedure Law.

In alignment with the profit distribution framework, dividends are allocated pro rata across all
outstanding shares for the relevant financial period, without any preferential treatment.
The Board of Directors, within the scope of its authority granted by the General Assembly and in
compliance with Capital Markets Legislation, may resolve to distribute interim dividends.