Adopted by the Board of Directors of Sanica Isı Sanayi A.Ş. on 30.04.2025;
The financial statements for the period 01.01.2025 – 31.03.2025, prepared in accordance with the provisions of the Communiqué No. II-14.1 of the Capital Markets Board (CMB) on |||Principles of Financial Reporting in Capital Markets|||, published in the Official Gazette dated June 13, 2013 and numbered 28676, the CMB`s Principle Decision dated December 28, 2023 regarding the implementation of inflation accounting, and the Turkish Accounting Standards (TAS) and Turkish Financial Reporting Standards (TFRS) and their related supplements and interpretations issued by the Public Oversight Accounting and Auditing Standards Authority (KGK), and presented in compliance with the TFRS Taxonomy developed based on the sample financial statements specified in the |||Examples of Financial Statements and Usage Guide||| published in the Official Gazette dated June 7, 2019 and numbered 30794;
and the Board of Directors` Activity Report for the three-month accounting period of 2025, prepared in accordance with the provisions of the Turkish Commercial Code, the Regulation on Determining the Minimum Content of Companies` Annual Activity Reports issued by the Ministry of Customs and Trade, and the CMB`s Communiqué No. II-14.1 on |||Principles of Financial Reporting in Capital Markets|||, and in line with the relevant legislative provisions;
To the best of our knowledge and within the scope of our duties and responsibilities, we declare that the financial statements and the activity report reviewed by our Board of Directors:
• Do not contain any material misstatement or omission that may cause them to be misleading as of the date of disclosure in terms of the financial statements, activity report, corporate governance compliance reports, and sustainability compliance report;
• Accurately reflect, in a fair and truthful manner, the assets, liabilities, financial position, and profit and loss of the company in accordance with the current financial reporting standards;
• And that the activity report fairly presents the development and performance of the business, the financial position of the company, and the material risks and uncertainties it faces.
Best regards,
SANİCA ISI SANAYİ A.Ş.
TOLGAHAN ÜREŞ
Chairman of the Audit Committee
MEHMET KAĞAN TURAN
Member of the Audit Committee
EMRE FATİNOĞLU
General Manager of Production and Management Organizations Member of the Board of Directors
