

| Independent Audit Firm | Audit Type | Opinion Type |
|---|---|---|
| DRT BAĞIMSIZ DENETİM VE SERBEST MUHASEBECİ MALİ MÜŞAVİRLİK A.Ş. | Review | Unqualified Opinion |
(CONVENIENCE TRANSLATION OF
REVIEW REPORT ON COMPLIANCE OF INTERIM ACTIVITY
REPORT ORIGINALLY ISSUED IN TURKISH)
REVIEW REPORT ON COMPLIANCE OF
INTERIM ACTIVITY REPORT
To the Board of Directors of Çimsa Çimento Sanayi ve Ticaret A.Ş.,
We have been engaged to perform a review to determine whether the consolidated financial information included in the six-month interim activity report of Çimsa Çimento Sanayi ve Ticaret A.Ş. (the "Company") and its subsidiaries ("the Group") as of 30 June 2026 is consistent with the reviewed condensed interim consolidated 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 consolidated 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.
Based on our review, nothing has come to our attention that causes us to believe that the consolidated financial information included in the accompanying six-month interim activity report is not, in all material respects, consistent with the reviewed condensed interim consolidated 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, 3 August 2026
| Nature of Financial Statements | Consolidated |
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oda_ExplanationTextBlock| | Please find the 30.06.2026 Interim Activity Report in the attachment. | ||||||||