PDP

OYAK ÇİMENTO FABRİKALARI A.Ş.

OYAKC

Publish Date

06.08.202619:19:17

Disclosure Type

Year

2026

Period

6 Months

Notification Attachments (2)

OYAKC 30.06.2026 Faaliyet Raporu.pdf OYAKC 30.06.2026 Operating Review.pdf

Operating Review (Consolidated)

Notification Attachments (2)

OYAKC 30.06.2026 Faaliyet Raporu.pdf OYAKC 30.06.2026 Operating Review.pdf

Notifications Financial Statements Corporate Actions

PDF

WORD

EXCEl

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

(Convenience translation into English of a report originally issued in Turkish)

REVIEW REPORT ON COMPLIANCE OF INTERIM OPERATING REPORT

To the Board of Directors of OYAK Çimento Fabrikaları A.Ş.

We have been engaged to perform a review on the compliance of the financial information included in the accompanying interim operating report of OYAK Çimento Fabrikaları A.Ş. ("the Company") and its subsidiaries ("the Group") as of June 30, 2026, with the interim condensed consolidated financial statements, which we reviewed. Interim operating report is the responsibility of the Group management. Our responsibility as the auditors is to express a conclusion regarding if the financial information included in the accompanying interim operating report is consistent with the interim condensed consolidated financial statements and explanatory notes, which we reviewed as the subject of the review report dated August 6, 2026.

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 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 of interim financial information is substantially less in scope than an audit conducted in accordance with Independent Auditing Standards and the objective of which is to express an opinion on the financial statements. Consequently, a review of the interim financial information does not provide assurance that the audit firm will be aware of all significant matters that might be identified in an audit. Accordingly, 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 interim operating report is not consistent, in all material respects, with the information disclosed in the interim condensed consolidated financial statements and explanatory notes, which we reviewed.

Other Matter

The consolidated interim operating report for Group for the year ended 31 December 2025, and the limited review of the consolidated interim financial information for the six-month period ended 30 June 2025, were performed by another independent audit firm. An unmodified opinion and an unmodified conclusion were issued in their independent auditor's report dated 27 February 2026 and independent limited review report dated 7 August 2025, respectively.

DRT BAĞIMSIZ DENETİM VE SERBEST MUHASEBECİ MALİ MÜŞAVİRLİK A.Ş.

Member of DELOITTE TOUCHE TOHMATSU LIMITED

Volkan Becerik, SMMM

Partner

İstanbul, 6 August 2026