

| 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 ON INTERIM ACTIVITY REPORT
ORIGINALLY ISSUED IN TURKISH
To the General Assembly of Kimteks Polüretan Sanayi ve Ticaret A.Ş.
We have been assigned to the review whether the financial information in the interim activity report of Kimteks Polüretan Sanayi ve Ticaret A.Ş. (the "Company") and its subsidiaries (collectively referred as the "Group") prepared as at 30 June 2026 is consistent with the reviewed interim condensed consolidated financial information. Management is responsible for the preparation of the interim activity report. Our responsibility is to express a conclusion on whether the financial information provided in the interim activity report is consistent with the reviewed interim condensed consolidated financial information on which we have expressed our conclusion dated 18 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 interim activity 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 interim activity 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.
PwC Bağımsız Denetim ve
Serbest Muhasebeci Mali Müşavirlik A.Ş.
Sertu Talı, SMMM
Independent Auditor
Istanbul, 18 August 2026
| Nature of Financial Statements | Consolidated |
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oda_ExplanationTextBlock| | The Activity Report for the period 01.01.2026 - 30.06.2026 has been submitted as an attachment. | ||||||||