

| Independent Audit Firm | Audit Type | Opinion Type |
|---|---|---|
| DRT BAĞIMSIZ DENETİM VE SERBEST MUHASEBECİ MALİ MÜŞAVİRLİK A.Ş. | Review | Unqualified Opinion |
(CONVENIENCE TRANSLATION OF
To the Board of Directors of Afyon Çimento Sanayi Türk A.Ş.,
We have been engaged to perform a review to determine whether the financial information included in the six-month interim activity report of Afyon Çimento Sanayi Türk A.Ş. (the "Company") as of 30 June 2026 is consistent with the reviewed condensed interim financial statements.
The six-month interim activity report is the responsibility of the Company's management. Our responsibility, as the independent auditor, is to express a conclusion on whether the financial information included in the six-month interim activity report is consistent with the condensed interim financial statements and the accompanying explanatory notes that were the subject of our limited review report dated 30 July 2026.
Our review has been conducted in accordance with Standard on Review Engagements (SRE) 2410, Review of Interim Financial Information Performed by the Independent Auditor of the Entity. Our engagement was limited to assessing whether the financial information included in the six-month interim activity report is consistent with the reviewed condensed interim financial statements and the accompanying explanatory notes. A review of interim financial information is substantially less in scope than an audit conducted in accordance with International Standards on Auditing and, accordingly, does not provide assurance that we would become aware of all significant matters that might be identified in an audit. Consequently, we do not express an audit opinion.
Based on our review, nothing has come to our attention that causes us to believe that the financial information included in the accompanying six-month interim activity report is not, in all material respects, consistent with the reviewed condensed interim financial statements and the accompanying explanatory notes.
DRT BAĞIMSIZ DENETİM VE SERBEST MUHASEBECİ MALİ MÜŞAVİRLİK A.Ş.
Member of DELOITTE TOUCHE TOHMATSU LIMITED
Volkan Becerik, SMMM
Partner
Istanbul, 30 July 2026
| Nature of Financial Statements | Unconsolidated |
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oda_ExplanationTextBlock| | Afyon Çimento Activity Report 30.06.2026 | ||||||||