BIRLESIM MUHENDISLIK_AR 2025

29. NATURE AND EXTENT OF RISKS ARISING FROM FINANCIAL INSTRUMENTS (Continued) b) Financial Risk Factors (Continued) b.3) Market Risk (Continued) b.3.3 Fair Value 31 December 2025 Financial assets carried at amortized cost Financial liabilities carried at amortized cost Carrying amount Not Financial Assets Cash and Cash Equivalents 273.320.109 - 273.320.109 5 Financial Investments 34.176.403 - 34.176.403 13 Trade Receivables 2.437.448.284 - 2.437.448.284 4, 6 Other Receivables 227.968.996 - 227.968.996 4, 8 Financial Liabilities Financial Borrowings - 1.233.252.643 1.233.252.643 12 Finance Lease Liabilities - - - 11 Trade Payables - 1.037.115.003 1.037.115.003 4, 6 Other Payables - 16.912.586 16.912.586 4, 8 BİRLEŞİM MÜHENDİSLİK ANNUAL REPORT 2025 169 Birleşim Mühendislik Isıtma Soğutma Havalandırma Sanayi Ticaret Anonim Şirketi and its Subsidiaries (Amounts are expressed in Turkish Lira (“TRY”) in terms of the purchasing power of TRY as at 31 December 2025 unless otherwise stated.) Notes to the Consolidated Financial Statements as at 31 December 2025