PDP

PENTA TEKNOLOJİ ÜRÜNLERİ DAĞITIM TİCARET A.Ş.

PENTA

Publish Date

13.08.202620:21:39

Disclosure Type

Year

2026

Period

6 Months

Notification Attachments (2)

30.06.2026 Penta Faaliyet Rapor TR.pdf 30.06.2026 Penta Faaliyet Rapor ENG.pdf

Operating Review (Consolidated)

Notification Attachments (2)

30.06.2026 Penta Faaliyet Rapor TR.pdf 30.06.2026 Penta Faaliyet Rapor ENG.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 OF INDEPENDENT

AUDITOR'S REVIEW REPORT ON THE INTERIM ACTIVITY REPORT

To the General Assembly of Penta Teknoloji Ürünleri Dağıtım Ticaret A.Ş.

We have been charged with reviewing the consistency of consolidated interim financial information provided in interim activity report of Penta Teknoloji Ürünleri Dağıtım Ticaret A.Ş. ("the Company") and its subsidiaries (together will be referred as "the Group") dated 30 June 2026 with the reviewed condensed consolidated interim financial statements. The Group Management is responsible from the interim activity report. Our responsibility is to express a conclusion as to whether the financial information presented in the interim activity report is consistent with the reviewed condensed consolidated interim financial statements and explanatory notes over which auditor's review report is issued as of 13 August 2026.

We conducted our review in accordance with International Standard on Review Engagements 2410, Review of Interim Financial Information Performed by the Independent Auditor of the Entity. Our review involves the examination as to whether financial information provided management's interim period report are consistent with the reviewed condensed consolidated interim financial statements and explanatory notes. A review is substantially less in scope than an audit conducted in accordance with International Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.

Based on our limited review, nothing has come to our attention that causes us to believe that the consolidated interim financial information provided in the interim activity report and reviewed condensed consolidated interim financial statements and explanatory notes, in all material respects, are not consistent.

Other Matters

The independent audit of the consolidated financial statements of the Group for the year ended 31 December 2025 and the limited review of the consolidated interim financial information of the Group for the six-month interim period ended 30 June 2025 were performed by another independent audit firm, and an unqualified opinion and an unqualified conclusion were expressed in the independent auditor's report dated 31 December 2025 and the independent limited review report dated 30 June 2025, respectively.

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

Member of DELOITTE TOUCHE TOHMATSU LIMITED

Koray Öztürk, SMMM

Partner

İstanbul, 13 August 2026