BIRLESIM_MUHENDISLIK 2023 ANNUAL REPORT

BİRLEŞİM MÜHENDİSLİK 2023 ANNUAL REPORT 172 Birleşim Mühendislik Isitma Soğutma Havalandirma Sanayi Ticaret A.Ş. and its Subsidiaries (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 4. SEGMENT REPORTING 31 December 2023 Mechanical Works Electrical Installation Works GES Setup Jobs Elimination and Classification Consolidated Current Assets 1.448.519.862 1.251.536.639 489.851.601 (35.926.299) 3.153.981.803 Non-Current Assets 496.735.664 9.866.980 3.107.517 (170.495.248) 339.214.913 Total Assets 1.945.255.526 1.261.403.619 492.959.118 (206.421.547) 3.493.196.716 Short-term Liabilities 1.161.179.282 1.148.055.651 551.804.110 (35.930.341) 2.825.108.702 Long-term Liabilities 74.861.332 (15.275.458) (10.916.257) - 48.669.617 Equity 709.214.912 128.623.427 (47.928.735) (170.491.207) 619.418.397 Total Liabilities and Equity 1.945.255.526 1.261.403.620 492.959.118 (206.421.548) 3.493.196.716 31 December 2022 Mechanical Works Electrical Installation Works GES Setup Jobs Elimination and Classification Consolidated Current Assets 1.764.355.199 1.391.944.088 31.248.848 (408.039) 3.187.140.096 Non-Current Assets 473.681.141 8.321.595 43.038.263 (213.392.556) 311.648.443 Total Assets 2.238.036.340 1.400.265.683 74.287.111 (213.800.595) 3.498.788.539 Short-term Liabilities 1.309.024.923 1.171.254.026 25.299.914 (410.387) 2.505.168.476 Long-term Liabilities 62.004.520 29.024.500 (101.968) - 90.927.052 Equity 867.006.895 199.987.159 6.175.422 (170.476.465) 902.693.011 Total Liabilities and Equity 2.238.036.338 1.400.265.685 31.373.368 (170.886.852) 3.498.788.539 1 January - 31 December 2023 Mechanical Works Electrical Installation GES Setup Jobs Elimination Classification Consolidated Revenue 1.933.571.753 1.718.736.077 318.870.697 (2.999.509) 3.968.179.018 Cost of Sales (-) (1.683.003.316) (1.505.271.583) (376.799.905) 7.133.022 (3.557.941.782) GROSS PROFIT/(LOSS) 250.568.437 213.464.494 (57.929.208) 4.133.513 410.237.236 Operating Expenses or Other Income (33.076.470) 13.721.874 7.748.094 (13.040.074) (24.646.576) OPERATING PROFIT/(LOSS) 217.491.967 227.186.368 (50.181.114) (8.906.561) 385.590.660 Income/(Expenses) from Investment Activities, Net 67.181.878 45.910.059 12.914 (2.570.987) 110.533.864 OPERATING PROFIT/LOSS BEFORE FINANCIAL EXPENSES 284.673.845 273.096.427 (50.168.200) (11.477.548) 496.124.524 Financial Income/(Expenses), Net (17.814.356) (6.790.342) (2.461.954) - (27.066.652) Monetary Loss/Gain (322.815.915) (339.919.741) (7.862.416) (670.598.072) PROFIT/(LOSS) BEFORE TAX (55.956.426) (73.613.656) (60.492.570) (11.477.548) (201.540.200) Tax Income/(Expenses) (70.578.244) 15.101.281 8.112.967 - (47.363.996) PROFIT/(LOSS) FOR THE YEAR (126.534.670) (58.512.375) (52.379.603) (11.477.548) (248.904.196)