

| Independent Audit Firm | Audit Type | Opinion Type |
|---|---|---|
| EREN BAĞIMSIZ DENETİM A.Ş. | Review | Unqualified Opinion |
FONET BİLGİ TEKNOLOJİLERİ ANONİM ŞİRKETİ
LIMITED REVIEW REPORT ON THE COMPLIANCE
OF THE INTERIM ACTIVITY REPORT
(Convenience translation originally issued in Turkish)
To the Board of Directors of Fonet Bilgi Teknolojileri A.Ş.
Introduction
We have reviewed the accompanying interim consolidated statement of financial position of Fonet Bilgi Teknolojileri A.Ş.(the Company) and its subsidiaries (the Group) as of 30 June 2026 and the interim consolidated statement of profit or loss and other comprehensive income, consolidated statement of changes in equity and the consolidated statement of cash flows for the six-month period then ended, and a summary of significant accounting policies and other explanatory notes. The Group management is responsible for the preparation and fair presentation of these interim consolidated financial statements in accordance with Turkish Financial Reporting Standards. Our responsibility is to express a conclusion on these interim consolidated financial statements 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 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 consolidated 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.
Conclusion
Based on our review, nothing has come to our attention that causes us to believe that the accompanying interim consolidated financial statements do not present fairly, in all material respects, the consolidated financial position of the Group as at 30 June 2026, and its consolidated financial performance and its consolidated cash flows for the six-month period then ended in accordance with Turkish Financial Reporting Standards.
EREN Bağımsız Denetim A.Ş.
Member Firm of Grant Thornton International
Nazım Hikmet
Sorumlu Ortak Baş Denetçi
İstanbul, 17.08.2026
| Nature of Financial Statements | Consolidated |
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oda_ExplanationTextBlock| | The Activity Report for the period 01/01/2026 - 30/06/2026 is attached. | ||||||||