PDP

YÜNSA YÜNLÜ SANAYİ VE TİCARET A.Ş.

YUNSA

SUMMARY INFORMATION
Presentation Currency	TL
Financial Statement Year / Period	2025 / Yıllık
Nature of Financial Statements	Konsolide
1) Are there any activities of the company itself, partners or subsidiaries that do not comply with the Participation Finance Principles written in the article of association?	HAYIR
2) Are there any share privileges that do not comply with the Participation Finance Principles written in the article of association?	HAYIR
3) Does the company engage in the actions and/or transactions defined in Article 1.5 of the Standard and Article 1.D of the Guidelines?	HAYIR
4) Does the company have activities and/or income that are directly contrary to the principles of participation finance?	HAYIR
5) The ratio of the company''s total income that do not comply with the Participation Finance Principles (%) [ (4B+4C-4D) / 4E ] * 100	0
6) The ratio of the company''s assets that do not comply with the Participation Finance Principles (%) [ 5F-5G) / 5H ] * 100	0
7) The ratio of the company''s liabilities that do not comply with the Participation Finance Principles (%) [ (6I-6J) / 5H ] * 100	4.57

	YES/NO	SECTION NUMBER
1) Does the company's, its partners' or subsidiaries' article of association include any of the activities listed in article 1.2 of the Standard?	NO
2) Does the company's, its partners' or subsidiaries' article of association allow to become a partner in companies whose activities include any of the activities listed in article 1.2 of the Standard?	NO

	YES/NO	SECTION NUMBER
1) Are there any dividend privileges among the share groups of the company or, if any, in the usufruct shares?	NO
2) Are there any liquidation privileges among the share groups of the company or, if any, in the usufruct shares?	NO

	YES/NO	EXPLANATION
1) Is there a disclosure to the public made by the company's authorized body or officials regarding the company's support for the actions described in Standard's article 1.5 and Guideline's article 1.D?	NO
2) Are there any decisions made by public authorities or national or international courts regarding the company's support for the acts described in Standard's article 1.5 and Guideline's article 1.D?	NO

A) ACTIVITIES THAT RENDER THE COMPANY DIRECTLY CONTRARY TO THE PRINCIPLES OF PARTICIPATION FINANCE PURSUANT TO GUIDELINE ARTICLE 3.1

ITEM NAME	YES/NO
1) Does the company itself, its shareholders or subsidiaries have activities and/or income for the production and trade of alcoholic beverages/foods in accordance with the Guideline's article 3.1.1?	NO
2) Does the company itself, its partners or subsidiaries have activities and/or income for the production and trade of pork products in accordance with the Guideline's article 3.1.2?	NO
3) Does the company itself, its partners or subsidiaries have activities and/or income for the production and wholesale trade of tobacco products for smoking in accordance with the Guideline's article 3.1.3?	NO
4) Does the company itself, its partners or subsidiaries have gambling or gambling-like activities and/or income in accordance with the Guideline's article 3.1.4?	NO
5) Does the company itself, its partners or subsidiaries have any financial sector activities and/or income, excluding those based on participation finance?	NO
6) Does the company itself, its partners or subsidiaries have any publishing activities and/or revenue that are contrary to morality and Islamic values in accordance with the Guideline's article 3.1.5?	NO
7) Does the company itself, its partners or subsidiaries have hotel management, tourism sector activities, various entertainment and organization activities and/or income that are incompatible with Islamic values in accordance with the Guideline's article 3.1.6?	NO

B) INCOME FROM ACTIVITIES THAT ARE NOT IN COMPLIANCE WITH THE PRINCIPLES OF PARTICIPATION FINANCE BUT ARE PERMITTED UP TO 5% IN ACCORDANCE WITH GUIDELINE ARTICLE 3.2

ITEM NAME	AMOUNT
1) In accordance with the Guideline's article 3.2.2, total revenue from the retail sale of tobacco products damaging to health	0
2) In accordance with the Guideline's article 3.2.3, total income from business and services provided to companies that do not operate in accordance with the principles of participation finance	0
3) In accordance with the Guideline's article 3.2.4, total rental income from companies that do not operate in accordance with the principles of participation finance	0
4) In accordance with the Guideline's article 3.2.5, total revenue from advertising, branding, sponsorship and brokerage activities	0
TOTAL	0

C) RELATED FINANCIAL STATEMENT ITEMS

ITEM NAME	AMOUNT
1) Other Operating Income	221.690.141
2) Finance Income	43.021.614
3) Investment Activity Income	42.888.052
4) Revenue from Finance Sector Operations	0
5) Share of Profit (Loss) of Associated and Joint Ventures Accounted for Using Equity Method	0
TOTAL	307.599.807

D) INCOME THAT COMPLY WITH THE PARTICIPATION FINANCE PRINCIPLES THAT IS IN THE FINANCIAL STATEMENT ITEMS LISTED IN TABLE C

ITEM NAME	AMOUNT
1) Price difference income (The portion accounted for in the items listed in table C)	20.229
2) Foreign exchange gains (The portion accounted for in the items listed in table C)	115.539.971
3) Term sales income (The portion accounted for in the items listed in table C)	0
4) Income from participation-based assets and funds included currency protected deposit	0
5) Social security contribution income	0
6) Promotion income from participation banks	0
7) Customer prepayments recorded as revenue (The portion accounted for in the items listed in table C)	0
8) Provisions no longer required	0
9) Service revenue (The portion accounted for in the items listed in table C)	0
10) Rent and maintenance-repair income (The portion accounted for in the items listed in table C)	0
11) Warehousing income (The portion accounted for in the items listed in table C)	0
12) Compensation and penalty income	0
13) Insurance damage compensation income	0
14) Lawsuit income	0
15) Dividend income from companies whose activities comply with the participation finance principles	0
16) Total of other income that comply with the participation finance principles not listed above (The portion accounted for in the items listed in table C)	192.039.607
TOTAL	307.599.807

Explanation for the article 16 above

"Participation Fund and Sukuk Income (TL 43,021,614), Rediscount Income (TL 41,263,148), Incentive Income (TL 9,507,524), Profit from Sale of Tangible Fixed Assets (TL 25,959,202), Profit from Sale of Securities (TL 16,928,850), Raw Material and Scrap Sales Income (TL 3,622,313), Other Miscellaneous Income Not Contrary to Participation Finance Principles (TL 51,736,956). The report shows Financial Income/(Expenses) net at TL 31,054,022. However, as can be seen from the footnotes, income is TL 43,021,614 and expenses are TL 11,967,592."

E) TOTAL INCOME

ITEM NAME	AMOUNT
1) Revenue	3.024.786.029
2) Other Operating Income	221.690.141
3) Finance Income	43.021.614
4) Investment Activity Income	42.888.052
5) Revenue from Finance Sector Operations	0
6) Share of Profit (Loss) of Associates and Joint Ventures Accounted for Using Equity Method	0
TOTAL	3.332.385.836

F) RELATED FINANCIAL STATEMENT ITEMS

ITEM NAME	AMOUNT
1) Cash and cash equivalents	552.283.375
2) Financial Investments (Total of Those Classified in Current and Noncurrent Assets)	302.083.447
3) Derivative Financial Assets (Total of Current and Noncurrent Assets)	0
4) Receivables From Financial Sector Operations (Total of Current and Noncurrent Assets)	0
5) Investments Accounted For Using Equity Method	0
6) Investments In Subsidiaries Joint Ventures And Associates	0
TOTAL	854.366.822

G) ASSETS THAT COMPLY WITH THE PARTICIPATION FINANCE PRINCIPLES THAT IS IN THE FINANCIAL STATEMENT ITEMS LISTED IN TABLE F

ITEM NAME	AMOUNT
1) Checks	0
2) Cash	0
3) Demand deposits	18.918.299
4) Total invested amount in participation-based financial instruments (Lease certificates, sukuk, profit share deposit included currency protected deposit)	533.365.076
5) Shares in subsidiaries joint ventures and associates complying with the participation finance principles	0
6) Credit card receivables	0
7) Total of other assets that are considered as compliying with the participation finance principles not listed above (The portion accounted for in the items listed in table F)	302.083.447
TOTAL	854.366.822

Explanation for the article 7 above

"Short-term financial assets include the Asset-Backed Securities Fund (302,083,447 TL). The amount of 2,668,550 TL held in the renewable energy venture fund under long-term financial assets has been excluded from this heading."

H) TOTAL ASSETS

ITEM NAME	AMOUNT
TOTAL ASSETS	5.982.678.695

I) RELATED FINANCIAL STATEMENT ITEMS

ITEM NAME	AMOUNT
1) Current Borowings	288.686.205
2) Current Portion Of Noncurrent Borrowings	0
3) Noncurrent Borrowings	102.410.293
4) Derivative Financial Liabilities (Total of Those Classified in Current and Noncurrent Liabilities)	0
5) Payables On Financial Sector Operations (Total of Those Classified in Current and Noncurrent Liabilities)	0
6) Other Payables (Total of Those Classified in Current and Noncurrent Liabilities)	0
TOTAL	391.096.498

J) LIABILITES THAT COMPLY WITH THE PARTICIPATION FINANCE PRINCIPLES AND LISTED IN THE TABLE I

ITEM NAME	AMOUNT
1) Lease Liabilities (Total of Those Classified in Current and Noncurrent Liabilities)	79.303.990
2) Bank Loans From Participation Banks	38.390.000
3) Issued Debt Instruments in interest-free instruments e.g.lease certificates, sukuk	0
4) Total of other debts that are considered as complying with the participation finance principles not listed above (The portion accounted for in the items listed in table I)	0
TOTAL	117.693.990

Explanation for the article 4 above

SUMMARY INFORMATION

Presentation Currency

Financial Statement Year / Period

2025 / Yıllık

Nature of Financial Statements

Konsolide

1) Are there any activities of the company itself, partners or subsidiaries that do not comply with the Participation Finance Principles written in the article of association?

HAYIR

2) Are there any share privileges that do not comply with the Participation Finance Principles written in the article of association?

HAYIR

3) Does the company engage in the actions and/or transactions defined in Article 1.5 of the Standard and Article 1.D of the Guidelines?

HAYIR

4) Does the company have activities and/or income that are directly contrary to the principles of participation finance?

HAYIR

5) The ratio of the company''s total income that do not comply with the Participation Finance Principles (%) [ (4B+4C-4D) / 4E ] * 100

6) The ratio of the company''s assets that do not comply with the Participation Finance Principles (%) [ 5F-5G) / 5H ] * 100

7) The ratio of the company''s liabilities that do not comply with the Participation Finance Principles (%) [ (6I-6J) / 5H ] * 100

4.57

YES/NO

SECTION NUMBER

1) Does the company's, its partners' or subsidiaries' article of association include any of the activities listed in article 1.2 of the Standard?

2) Does the company's, its partners' or subsidiaries' article of association allow to become a partner in companies whose activities include any of the activities listed in article 1.2 of the Standard?

YES/NO

SECTION NUMBER

1) Are there any dividend privileges among the share groups of the company or, if any, in the usufruct shares?

2) Are there any liquidation privileges among the share groups of the company or, if any, in the usufruct shares?

YES/NO

EXPLANATION

1) Is there a disclosure to the public made by the company's authorized body or officials regarding the company's support for the actions described in Standard's article 1.5 and Guideline's article 1.D?

2) Are there any decisions made by public authorities or national or international courts regarding the company's support for the acts described in Standard's article 1.5 and Guideline's article 1.D?

ITEM NAME

YES/NO

1) Does the company itself, its shareholders or subsidiaries have activities and/or income for the production and trade of alcoholic beverages/foods in accordance with the Guideline's article 3.1.1?

2) Does the company itself, its partners or subsidiaries have activities and/or income for the production and trade of pork products in accordance with the Guideline's article 3.1.2?

3) Does the company itself, its partners or subsidiaries have activities and/or income for the production and wholesale trade of tobacco products for smoking in accordance with the Guideline's article 3.1.3?

4) Does the company itself, its partners or subsidiaries have gambling or gambling-like activities and/or income in accordance with the Guideline's article 3.1.4?

5) Does the company itself, its partners or subsidiaries have any financial sector activities and/or income, excluding those based on participation finance?

6) Does the company itself, its partners or subsidiaries have any publishing activities and/or revenue that are contrary to morality and Islamic values in accordance with the Guideline's article 3.1.5?

7) Does the company itself, its partners or subsidiaries have hotel management, tourism sector activities, various entertainment and organization activities and/or income that are incompatible with Islamic values in accordance with the Guideline's article 3.1.6?

ITEM NAME

AMOUNT

1) In accordance with the Guideline's article 3.2.2, total revenue from the retail sale of tobacco products damaging to health

2) In accordance with the Guideline's article 3.2.3, total income from business and services provided to companies that do not operate in accordance with the principles of participation finance

3) In accordance with the Guideline's article 3.2.4, total rental income from companies that do not operate in accordance with the principles of participation finance

4) In accordance with the Guideline's article 3.2.5, total revenue from advertising, branding, sponsorship and brokerage activities

TOTAL

ITEM NAME

AMOUNT

1) Other Operating Income

221.690.141

2) Finance Income

43.021.614

3) Investment Activity Income

42.888.052

4) Revenue from Finance Sector Operations

5) Share of Profit (Loss) of Associated and Joint Ventures Accounted for Using Equity Method

TOTAL

307.599.807

ITEM NAME

AMOUNT

1) Price difference income (The portion accounted for in the items listed in table C)

20.229

2) Foreign exchange gains (The portion accounted for in the items listed in table C)

115.539.971

3) Term sales income (The portion accounted for in the items listed in table C)

4) Income from participation-based assets and funds included currency protected deposit

5) Social security contribution income

6) Promotion income from participation banks

7) Customer prepayments recorded as revenue (The portion accounted for in the items listed in table C)

8) Provisions no longer required

9) Service revenue (The portion accounted for in the items listed in table C)

10) Rent and maintenance-repair income (The portion accounted for in the items listed in table C)

11) Warehousing income (The portion accounted for in the items listed in table C)

12) Compensation and penalty income

13) Insurance damage compensation income

14) Lawsuit income

15) Dividend income from companies whose activities comply with the participation finance principles

16) Total of other income that comply with the participation finance principles not listed above (The portion accounted for in the items listed in table C)

192.039.607

TOTAL

307.599.807

ITEM NAME

AMOUNT

1) Revenue

3.024.786.029

2) Other Operating Income

221.690.141

3) Finance Income

43.021.614

4) Investment Activity Income

42.888.052

5) Revenue from Finance Sector Operations

6) Share of Profit (Loss) of Associates and Joint Ventures Accounted for Using Equity Method

TOTAL

3.332.385.836

ITEM NAME

AMOUNT

1) Cash and cash equivalents

552.283.375

2) Financial Investments (Total of Those Classified in Current and Noncurrent Assets)

302.083.447

3) Derivative Financial Assets (Total of Current and Noncurrent Assets)

4) Receivables From Financial Sector Operations (Total of Current and Noncurrent Assets)

5) Investments Accounted For Using Equity Method

6) Investments In Subsidiaries Joint Ventures And Associates

TOTAL

854.366.822

ITEM NAME

AMOUNT

1) Checks

2) Cash

3) Demand deposits

18.918.299

4) Total invested amount in participation-based financial instruments (Lease certificates, sukuk, profit share deposit included currency protected deposit)

533.365.076

5) Shares in subsidiaries joint ventures and associates complying with the participation finance principles

6) Credit card receivables

7) Total of other assets that are considered as compliying with the participation finance principles not listed above (The portion accounted for in the items listed in table F)

302.083.447

TOTAL

854.366.822

ITEM NAME

AMOUNT

TOTAL ASSETS

5.982.678.695

ITEM NAME

AMOUNT

1) Current Borowings

288.686.205

2) Current Portion Of Noncurrent Borrowings

3) Noncurrent Borrowings

102.410.293

4) Derivative Financial Liabilities (Total of Those Classified in Current and Noncurrent Liabilities)

5) Payables On Financial Sector Operations (Total of Those Classified in Current and Noncurrent Liabilities)

6) Other Payables (Total of Those Classified in Current and Noncurrent Liabilities)

TOTAL

391.096.498

ITEM NAME

AMOUNT

1) Lease Liabilities (Total of Those Classified in Current and Noncurrent Liabilities)

79.303.990

2) Bank Loans From Participation Banks

38.390.000

3) Issued Debt Instruments in interest-free instruments e.g.lease certificates, sukuk

4) Total of other debts that are considered as complying with the participation finance principles not listed above (The portion accounted for in the items listed in table I)

TOTAL

117.693.990