

| 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
INDEPENDENT AUDITOR'S REVIEW REPORT ON SEMI-ANNUAL REPORT
ORIGINALLY ISSUED IN TURKISH
To the General Assembly of Şok Marketler Ticaret A.Ş.
We have been assigned to the review whether the financial information in the review report of Şok Marketler Ticaret A.Ş. (the "Company") and its subsidiaries (collectively referred as the "Group") prepared as at 17 August 2026 is consistent with the reviewed interim condensed consolidated financial information. Management is responsible for the preparation of the semi-annual report. Our responsibility is to express a conclusion on whether the financial information provided in the semi-annual report is consistent with the reviewed interim condensed consolidated financial information on which we have expressed our conclusion dated 17 August 2026.
We conducted our review in accordance with the Standard on Review Engagements ("SRE") 2410 "Review on Interim Financial Information Performed by the Independent Auditor of the Entity". Our review includes the assessment as to whether the financial information included in the semi-annual report is consistent with the reviewed interim condensed consolidated financial statements and other explanatory notes. A review is substantially less in scope than an audit conducted in accordance with Independent Auditing Standards, the objective of which is to express an opinion on the financial statements. Consequently, a review on the semi-annual 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.
Based on our review, nothing has come to our attention that causes us to conclude that the accompanying financial information included in the review report is not consistent, in all material respects, with the interim financial information and the information presented in the explanatory notes to interim condensed consolidated financial statements.
Other Matters
The consolidated financial statements of the Group for the year ended December 31, 2025 and the condensed consolidated financial statements for the six-month interim period ended June 30, 2025 were audited and subject to limited review, respectively, by another independent audit firm. The predecessor independent auditor expressed an unmodified opinion and an unmodified conclusion on the Group's consolidated financial statements for the year ended December 31, 2025 and the interim period ended June 30, 2025, respectively, in its independent auditor's report dated March 9, 2026 and limited review report dated August 14, 2025.
DRT BAĞIMSIZ DENETİM VE SERBEST MUHASEBECİ MALİ MÜŞAVİRLİK A.Ş.
Member of DELOITTE TOUCHE TOHMATSU LIMITED
Koray Öztürk, SMMM
Partner
İstanbul, 17 Ağustos 2026
| Nature of Financial Statements | Consolidated |
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oda_ExplanationTextBlock| | Şok Marketler interim management report for the period of 01/01/2026-30/06/2026 is attached. | ||||||||