BIRLESIM_MUEHNDSILIK 2023 AR

BİRLEŞİM MÜHENDİSLİK 2023 ANNUAL REPORT 140 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 LIABILITIES Notes Audited 31 December 2023 Audited 31 December 2022 EQUITY 652.598.524 902.693.011 Equity Holders of the Parent 666.980.893 900.840.384 Paid-in capital 19 224.000.000 224.000.000 Capital Registration Differences 19 437.080.612 437.080.612 Premiums Related to Shares 19 332.429.302 332.429.302 Repurchased Shares (-) - (5.373.470) Other Comprehensive Income/Expense not to be Reclassified to Profit or Loss (9.545.070) (4.114.052) - Revaluation Gain (Loss) on Defined Benefit Plan s 19 (9.545.070) (4.114.052) Accumulated to be Reclassified to Profit or Loss Other Comprehensive Income or Expenses (1.308.698) - - Foreign Currency Conversion Differences (1.308.698) - Restricted Reserves Separated from Profit 19 66.282.620 48.054.704 Previous Years’ Profits (181.907.930) 42.192.756 Net Period Loss (200.049.943) (173.429.468) Non-Controlling Interests (14.382.369) 1.852.627 TOTAL LIABILITIES AND EQUITY 3.496.852.012 3.498.788.539