BIRLESIM_MUEHNDSILIK 2023 AR

BİRLEŞİM MÜHENDİSLİK 2023 ANNUAL REPORT 141 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 Audited 01 January - 31 December 2023 Audited 01 January - 31 December 2022 PROFIT OR LOSS Revenue 20 3.968.179.018 2.638.649.776 Cost of Sales (-) 20 (3.557.941.782) (2.415.170.480) GROSS PROFIT 410.237.236 223.479.296 General Administrative Expenses (-) 21 (171.264.746) (101.928.023) Other Income from Operating Activities 23 870.862.341 317.225.753 Other Expenses from Operating Activities (-) 23 (724.244.171) (267.143.127) OPERATING PROFIT 385.590.660 171.633.899 Income from Investing Activities 24 113.534.956 103.659.301 Expenses from Investing Activities (-) 24 (3.001.092) (20.846.105) OPERATING PROFIT BEFORE FINANCE EXPENSE 496.124.524 254.447.095 Finance Income 25 425.110 4.044.325 Finance Expense (-) 25 (27.491.762) (49.795.973) Net Monetary Position Gains/(Losses) (670.598.072) (338.445.919) Loss Before Tax from Continuing Operations (201.540.200) (129.750.472) Tax Income/Expense 26 (14.183.869) (43.678.996) - Current Tax Expense 26 (59.375.108) (5.911.080) - Deferred Tax Income/(Expense) 26 45.191.239 (37.767.916) PROFIT FOR THE YEAR (215.724.069) (173.429.468) Profit for the Year Attributable to Non - controlling interest (15.674.126) - Equity holders of the Parent (200.049.943) (173.429.468) Earnings Per Share 29 (0,89) (0,77) OTHER COMPREHENSIVE INCOME Items that will not be Reclassified Subsequently to Profit or Loss (1.869.568) - Foreign Currency Conversion Differences (1.869.568) - Items that will not be Reclassified Subsequently to Profit or Loss (5.431.018) (1.534.809) - Revaluation Gain/(Loss) on Defined Benefit Plans 17 (7.241.358) (5.142.565) - Deferred tax income/(expense) 26 1.810.340 1.028.513 OTHER COMPREHENSIVE INCOME (7.300.586) (4.114.052) TOTAL COMPREHENSIVE INCOME (223.024.655) (177.543.520) Total Comprehensive Income Attributable to Non - controlling interest (16.234.996) - Equity holders of the Parent (206.789.659) (177.543.520) Notes to the Consolidated Financial Statements For the Year Ended 31 December 2023