PDP

VESTEL BEYAZ EŞYA SANAYİ VE TİCARET A.Ş.

VESBE

Publish Date

10.08.202620:46:41

Disclosure Type

Year

2026

Period

6 Months

Notification Attachments (2)

Vestel Beyaz Eşya 30.06.2026 - Finansal Rapor.pdf Vestel Beyaz Eşya 30.06.2026 -Financial Report.pdf

Financial Report

Notification Attachments (2)

Vestel Beyaz Eşya 30.06.2026 - Finansal Rapor.pdf Vestel Beyaz Eşya 30.06.2026 -Financial Report.pdf

Notifications Financial Statements Corporate Actions

PDF

WORD

EXCEl

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 CONDENSED

FINANCIAL INFORMATION

To the General Assembly of Vestel Beyaz Eşya Sanayi ve Ticaret A.Ş.

Introduction

We have reviewed the accompanying condensed statement of financial position of Vestel Beyaz Eşya Sanayi ve Ticaret A.Ş. (the "Company") as at 30 June 2026 and the related condensed statements of profit or loss and other comprehensive income, changes in equity and cash flows for the six-month period then ended. The management of the Company is responsible for the preparation and fair presentation of this interim condensed financial information in accordance with Turkish Accounting Standard 34 ("TAS 34") "Interim Financial Reporting". Our responsibility is to express a conclusion on this interim condensed 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 interim condensed 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 financial statements. Consequently, a review on the interim condensed 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 interim condensed financial information is not prepared, in all material respects, in accordance with TAS 34.

Emphasis of Matter

We draw attention to Note 2.6 to the condensed interim financial information, which indicates that the Company incurred a net loss of TL 2.277.301 thousands during the six-month period ended 30 June 2026 and, as of that date, the Company's current liabilities exceeded its current assets by TL 9.579.451 thousands. In addition, the Company incurred net cash outflow from operating activities amounting to TL 408.100 thousands. These conditions, along with other matters as set forth in Note 2.6 indicate the existence of a material uncertainty that may cast doubt about the Company's ability to continue as a going concern. As further disclosed in Note 2.6, the Company's management applied to the Turkish financial institutions within the scope of a financial restructuring process, based on the Board of Directors' resolution dated 26 June 2026. Our conclusion is not modified in respect of this matter.

PwC Bağımsız Denetim ve

Serbest Muhasebeci Mali Müşavirlik A.Ş.

Serdar İnanç, SMMM

Independent Auditor

Istanbul, 10 August 2026

Presentation Currency	1.000 TL
Nature of Financial Statements	Unconsolidated

Presentation Currency	1.000 TL
Nature of Financial Statements	Unconsolidated

Presentation Currency	1.000 TL
Nature of Financial Statements	Unconsolidated

Presentation Currency	1.000 TL
Nature of Financial Statements	Unconsolidated