BIRLESIM_MUEHNDSILIK 2023 AR

BİRLEŞİM MÜHENDİSLİK 2023 ANNUAL REPORT 138 Birleşim Mühendislik Isitma Soğutma Havalandirma Sanayi Ticaret A.Ş. and its Subsidiaries The accompanying notes form an integral part of these financial statements. (Amounts are expressed in terms of purchasing power of Turkish Lira (“TL”) as of December 31, 2023 unless otherwise stated.) Notes to the Consolidated Financial Statements For the Year Ended 31 December 2023 ASSETS Notes Audited 31 December 2023 Audited 31 December 2022 Current Assets 3.153.981.803 3.187.140.096 Cash and Cash Equivalents 6 337.815.909 587.178.613 Financial Investments 12 14.768.357 113.827.269 Trade Receivables 7 1.288.108.998 1.127.052.962 - Trade Receivables from Related Parties 5, 7 591.892 203.295 - Trade Receivables from Third Parties 7 1.287.517.106 1.126.849.667 Other Receivables 9 30.246.033 115.650.111 - Other Receivables from Related Parties 5, 9 4.946.612 17.130.220 - Other Receivables from Third Parties 9 25.299.421 98.519.891 Contract Assets 154.638.046 119.729.756 - Ongoing Construction and Contracting Projec t 8 154.638.046 119.729.756 Inventories 10 295.972.244 438.533.161 Prepaid Expenses 11 260.080.013 194.586.428 Current Income Tax Liabilities 26 89.173.958 116.407.629 Other Current Assets 18 599.475.509 275.900.350 SUBTOTAL 3.070.279.067 3.088.866.279 Assets held for Sale 27 83.702.736 98.273.817 Non-Current Assets 342.870.209 311.648.443 Tangible Assets 13 300.048.448 267.511.719 Right of Use Assets 14 39.166.465 44.136.724 Intangible Assets 28 3.655.296 - TOTAL ASSETS 3.496.852.012 3.498.788.539