PDP

YÜKSELEN ÇELİK A.Ş.

YKSLN

Publish Date

15.08.202518:13:16

Disclosure Type

Year

2025

Period

6 Months

Notification Attachments (2)

Yükselen Çelik 30.06.2025 Finansal Rapor.pdf Yükselen Çelik 30.06.2025 Finansal Rapor ENG.pdf

Financial Report

Independent Audit Firm	Audit Type	Opinion Type
HSY DANIŞMANLIK VE BAĞIMSIZ DENETİM A.Ş.	Review	Unqualified Opinion

YÜKSELEN ÇELİK ANONİM ŞİRKETİ AND ITS SUBSIDIARIES

FINANCIAL STATEMENTS FOR THE PERIOD

BETWEEN 01 JANUARY ? 30 JUNE 2025

LIMITED AUDITOR'S REPORT

Yükselen Çelik A.Ş. and Its Subsidiaries

To the General Assembly

Introduction

We have conducted a limited audit of the consolidated statement of financial position of Yükselen Çelik A.Ş. (the "Company") as of June 30, 2025, and the condensed consolidated statement of profit or loss and consolidated other comprehensive income for the six-month accounting period ended on the same date, the consolidated statement of changes in equity and the consolidated statement of cash flows and other explanatory notes ("interim financial information"). Company management, It is responsible for the preparation and fair presentation of such interim summary financial information in accordance with Turkish Accounting Standards 34 "Interim Financial Reporting" ("IAS 34") published by the Public Oversight Accounting and Auditing Standards Authority ("POA"). Our responsibility is to draw a conclusion with respect to such interim summary financial information based on the limited audit we conducted.

Scope of Limited Control

Our limited audit was conducted in accordance with the" Review of Interim Financial Information Performed by the Independent Auditor of the Entity. (ISRE) 2410 ". The limited audit of interim financial information consists of questioning the relevant people, particularly those responsible for financial and accounting matters, and the implementation of analytical procedures and other limited audit procedures. Scope of limited supervision of interim financial information; It is significantly narrow compared to the scope of the independent audit, which is conducted in accordance with the Independent Auditing Standards and whose purpose is to provide an opinion on the financial statements. As a result, the limited audit of interim financial information does not provide assurance that the audit firm will be aware of all the material issues that can be identified in an independent audit. For this reason, we do not provide an independent audit opinion.

Conclusion

On the basis of our limited audit, we have not noticed anything that would lead us to believe that the accompanying interim consolidated financial information does not provide fair presentation of the financial position of Yükselen Çelik A.Ş. (the Company) as of June 30, 2025 and its financial performance and cash flows for the six-month period ended on the same date, in all material respects, in accordance with IAS 34.

The auditor responsible for conducting and concluding this limited independent audit is Özkan Cengiz.

Istanbul, 15 August, 2025

HSY Danışmanlık ve Bağ. Den. A.Ş.

Member, Crowe Global

Özkan Cengiz

Partner, CPA

Notification Attachments (2)

Yükselen Çelik 30.06.2025 Finansal Rapor.pdf Yükselen Çelik 30.06.2025 Finansal Rapor ENG.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