KAP

ŞOK MARKETLER TİCARET A.Ş.

SOKM

Publish Date

16.08.202319:24:54

Disclosure Type

Year

2023

Period

6 Months

Notification Attachments (2)

4410-1 30.06.2023 Şok Turkish Report Word.pdf 4410-1 Şok 30.06.2023 TFRS English Report Word.pdf

Financial Report

Independent Audit Firm	Audit Type	Opinion Type
PwC BAĞIMSIZ DENETİM VE SERBEST MUHASEBECİ MALİ MÜŞAVİRLİK A.Ş	Review	Unqualified Opinion

CONVENIENCE TRANSLATION INTO ENGLISH OF INDEPENDENT

AUDITOR'S REVIEW REPORT ORIGINALLY ISSUED IN TURKISH

REPORT ON REVIEW OF INTERIM CONSOLIDATED

FINANCIAL INFORMATION

To the General Assembly of Şok Marketler Ticaret A.Ş.

Introduction

We have reviewed the accompanying consolidated statement of financial position of Şok Marketler Ticaret A.Ş. (the "Company") and its subsidiaries (collectively referred to as the "Group") as at 30 June 2023 and the consolidated statements of profit or loss and other comprehensive income, consolidated changes in equity and consolidated cash flows for the six-month period then ended and summary of significant accounting policies and other explanatory notes (Notes 1-31). The management of the Group is responsible for the preparation and fair presentation of this consolidated interim financial information in accordance with Turkish Accounting Standard 34 ("TAS 34") "Interim Financial Reporting". Our responsibility is to express a conclusion on this consolidated interim financial information based on our review.

Scope of review

We conducted our review in accordance with the Standard on Review Engagements ("SRE") 2410, "Review of interim financial information performed by the independent auditor of the entity". A review of consolidated interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and the objective of which is to express an opinion on the consolidated financial statements. Consequently, a review on the consolidated interim financial information does not provide assurance that the audit firm will be aware of all significant matters which would have been identified in an audit. Accordingly, we do not express an audit opinion.

Conclusion

Based on our review, nothing has come to our attention that causes us to conclude that the accompanying consolidated interim financial information does not present fairly, in all material respects, the financial position of Şok Marketler Ticaret A.Ş. as at 30 June 2023, and its financial performance and cash flows for the six-month period then ended in accordance with TAS 34.

Other Information

Management is responsible for the other information. The other information comprises the Appendices I and II "Other Information" to the accompanying consolidated interim financial information (but does not include the consolidated interim financial information and our auditor's conclusion thereon).

Our conclusion on the consolidated interim financial information does not cover such other information and we do not express any form of assurance conclusion thereon.

In connection with our review of the consolidated interim financial information, our responsibility is to read the other information identified above and, in doing so, consider whether the other information is materially inconsistent with the consolidated interim financial information or our knowledge obtained in the review, or otherwise appears to be materially misstated. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Additional explanation for convenience translation into English

As disclosed in Note 2.1 to the accompanying consolidated interim financial information Turkish Financial Reporting Standards differ from International Financial Reporting Standards ("IFRS") issued by the International Accounting Standards Board with respect to the application of IAS 29 - Financial Reporting in Hyperinflationary Economies as of and for the 6-month period ended 30 June 2023. Therefore, the accompanying consolidated interim financial information is not intended to present fairly the consolidated financial position of the Group as of 30 June 2023 and the results of its operations for the 6-month period then ended in accordance with IFRS.

PwC Bağımsız Denetim ve

Serbest Muhasebeci Mali Müşavirlik A.Ş.

Mert Tüten, SMMM

Partner

Istanbul, 16 August 2023

Notification Attachments (2)

4410-1 30.06.2023 Şok Turkish Report Word.pdf 4410-1 Şok 30.06.2023 TFRS English Report Word.pdf

Notifications Financial Statements Corporate Actions

PDF

WORD

EXCEl

Presentation Currency	TL
Nature of Financial Statements	Consolidated

Presentation Currency	TL
Nature of Financial Statements	Consolidated

Presentation Currency	TL
Nature of Financial Statements	Consolidated

Presentation Currency	TL
Nature of Financial Statements	Consolidated