BIRLESIM_MUHENDISLIK 2023 ANNUAL REPORT

BİRLEŞİM MÜHENDİSLİK 2023 ANNUAL REPORT 173 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 (Continued) 1 January - 31 December 2022 Mechanical Works Electrical Installation GES Setup Jobs Elimination Classification Consolidated Revenue 1.441.968.948 1.197.750.421 - (1.069.593) 2.638.649.776 Cost of Sales (-) (1.323.252.895) (1.097.895.238) - 5.977.653 (2.415.170.480) GROSS PROFIT/(LOSS) 118.716.053 99.855.183 - 4.908.060 223.479.296 Operating Expenses or Other Income (44.085.222) (4.384.200) - (3.375.975) (51.845.397) OPERATING PROFIT/(LOSS) 74.630.831 95.470.983 - 1.532.085 171.633.899 Income/(Expenses) from Investment Activities, Net 39.087.339 45.257.942 - (1.532.085) 82.813.196 OPERATING PROFIT/LOSS BEFORE FINANCIAL EXPENSES 113.718.170 140.728.925 - - 254.447.095 Financial Income/(Expenses), Net (14.844.691) (30.906.957) - - (45.751.648) Monetary Loss/Gain (223.972.174) (114.473.745) - - (338.445.919) PROFIT/(LOSS) BEFORE TAX (125.098.695) (4.651.777) - - (129.750.472) Tax Income/(Expenses) (28.362.838) (15.316.158) - (43.678.996) PROFIT/(LOSS) FOR THE YEAR (153.461.533) (19.967.935) - - (173.429.468) 5. RELATED PARTY DISCLOSURES The Shareholders of the Group and the parties holding the main control are Mesut Altan and İdris Çakır. As of the 31 December 2023 and 2022, balances between related parties are as follows : 31 December 2023 Receivables Payables Short-term Short-term Related Party Balance Trade Other Trade Other Birleşim İnşaat San. ve Tic. A.Ş. 249.345 32.290 45.406 - Toro Makina A.Ş. 34.240 - 1.115.780 - Birleşim Başakşehir Akaryakıt ve Petrol Ürün. Pazar. A.Ş. - 690.501 93.365 - Edikli GES Enerji A.Ş. 21.306 - - - Uluder Elektrik Üretim A.Ş. 20.828 - - - İdil Elektrik Enerjisi Üretim A.Ş. 13.514 - - - Gülbahar Elektrik Üretim A.Ş. 25.332 - - - Birleşim Makina Tarım Tur. Gayri. Gıda San. ve Tic. A.Ş. (*) 39.552 4.222.315 4.117.163 - Birleşim Yeşil Enerji Anonim Şirketi (**) 164.854 - - - Menekşe Yenilenebilir Enerji ve Elektrik Üretim A.Ş. 1.081 - - - Başakşehir Emlak Turizm Gayrimenkul A.Ş. 21.840 - - - Murat Şenyürek - - - 645 Shareholders - 1.506 - 185.096 Total 591.892 4.946.612 5.371.714 185.741