Nature of Financial Statements

Consolidated

Related Companies

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Related Funds

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English

Turkish

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Representation Letter

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Correction Notification Flag

Hayır (No)

Hayır (No)

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Date Of The Previous Notification About The Same Subject

-

-

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Board Decision Date and Number for Approval of Financial Statements and Operating Review Report

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Board Decision Date

17/08/2026

17/08/2026

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Board Decision Number

2026/38

2026/38

oda_RepresentationLetterPreparedAccordingToRelatedCMBCommuniqueAbstract|http://www.xbrl.org/2003/role/terseLabel

Representation Letter Prepared According to Item 9, Section 2 of "Principles About Financial Reporting in Capital Market" Communiqué of CMB

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STATEMENT OF RESPONSIBILITY REGARDING THE SUMMARY FINANCIAL STATEMENTS AND ACTIVITY REPORT FOR THE PERIOD JANUARY 1, 2026 – JUNE 30, 2026

The Condensed Consolidated Statement of Financial Position (Balance Sheet), Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income, Condensed Consolidated Statement of Cash Flows and Condensed Consolidated Statement of Changes in Equity, together with the related notes ("Financial Reports"), and the Interim Operating Report of the Board of Directors of Vakko Tekstil ve Hazır Giyim Sanayi İşletmeleri A.Ş. for the accounting period from 01.01.2026 to 30.06.2026, which have been subject to limited independent audit and prepared in accordance with Turkish Accounting Standards/Turkish Financial Reporting Standards (TAS/TFRS) and the formats prescribed by the Capital Markets Board ("CMB") pursuant to the CMB's Communique Serial No. II-14.1 on Principles of Financial Reporting in Capital Markets (the "Communique"), have been evaluated in accordance with the CMB regulations, and we hereby declare that:

a) They have been reviewed by us,

b) To the best of our knowledge within the scope of our duties and responsibilities at the Company, the financial statements prepared in accordance with the Communique, together with the entities included in the scope of consolidation, fairly reflect the assets, liabilities, financial position and profit or loss of the Company, and

c) The interim report fairly reflects the development and performance of the business and the financial position of the Company, together with the entities included in the scope of consolidation, including the significant risks and uncertainties faced by the Company.

We hereby submit the above for your information and declare that we are responsible for this disclosure.

Sincerely,

VAKKO TEKSTIL VE HAZIR GIYIM SANAYI İŞLETMELERI A.Ş.

We proclaim that our above disclosure is in conformity with the principles set down in "Material Events Communiqué" of Capital Markets Board, and it fully reflects all information coming to our knowledge on the subject matter thereof, and it is in conformity with our books, records and documents, and all reasonable efforts have been shown by our Company in order to obtain all information fully and accurately about the subject matter thereof, and we're personally liable for the disclosures.

1 OCAK 2026 – 30 HAZİRAN 2026 DÖNEMİNE AİT ÖZET FİNANSAL TABLOLAR İLE FAALİYET RAPORUNA İLİŞKİN SORUMLULUK BEYANI

Vakko Tekstil ve Hazır Giyim Sanayi İşletmeleri A.Ş.'nin 01.01.2026 - 30.06.2026 hesap dönemine ait, sınırlı bağımsız denetimden geçmiş, Sermaye Piyasası Kurulu'nun (SPK) Seri II-14.1 sayılı "Sermaye Piyasasında Finansal Raporlamaya İlişkin Esaslar Tebliği" ("Tebliğ") uyarınca Türkiye Muhasebe Standartları/Türkiye Finansal Raporlama Standartları (TMS/TFRS) ve SPK tarafından belirlenen formatlarla uyumlu olarak hazırlanan, dipnotları ile birlikte Özet Konsolide Finansal Durum Tablosu (Bilanço), Özet Konsolide Kâr veya Zarar Tablosu ve Diğer Kapsamlı Gelir Tablosu, Özet Konsolide Nakit Akış Tablosu ve Özet Konsolide Özkaynaklar Değişim Tablosu ("Finansal Raporlar") ile Yönetim Kurulu ara dönem Faaliyet Raporu'nun SPK düzenlemeleri doğrultusunda;

a) Tarafımızca incelendiğini,

b) Şirketimizdeki görev ve sorumluluk alanımızda sahip olduğumuz bilgiler çerçevesinde, Tebliğ uyarınca hazırlanmış finansal tabloların konsolidasyon kapsamındakilerle birlikte, işletmenin aktifleri, pasifleri, finansal durumu ve kâr ve zararı ile ilgili gerçeği dürüst bir biçimde yansıttığını

c) Faaliyet raporunun işin gelişimi ve performansını ve konsolidasyon kapsamındakilerle birlikte, işletmenin finansal durumunu ve karşı karşıya olunan önemli risk ve belirsizliklerle birlikte dürüstçe yansıttığını,

bilgilerinize sunar, yapılan açıklamadan dolayı sorumlu olduğumuzu beyan ederiz.

Saygılarımızla,