BIRLESIM_MUHENDISLIK 2023 ANNUAL REPORT

BİRLEŞİM MÜHENDİSLİK 2023 ANNUAL REPORT 187 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 20. REVENUE AND COST OF SALES As of the 1 January - 31 December 2023 and 2022, Revenue and Cost of Sales details are as follows: Revenue 1 January - 31 December 2023 1 January - 31 December 2022 Long-term Mechanical Works 1.933.591.583 1.441.966.503 Long-term Electrical Works 1.715.716.738 1.196.683.273 Other 318.870.697 - Total Sales 3.968.179.018 2.638.649.776 Cost of Sales 1 January - 31 December 2023 1 January - 31 December 2022 Long-term Mechanical Works 1.679.530.922 1.321.705.700 Long-term Electrical Works 1.501.629.854 1.093.464.780 Long-term Solar Power Plant Works 376.781.006 - Total Cost of Sales 3.557.941.782 2.415.170.480 21. GENERAL AND ADMINISTRATIVE EXPENSES AND SELLING, MARKETING AND DISTRIBUTION EXPENSES As of the 1 January - 31 December 2023 and 2022, Activities Expenses details are as follows: General and Administrative Expenses 1 January - 31 December 2023 1 January - 31 December 2022 Personnel Expenses 98.659.055 53.723.004 Depreciation and Amortisation Expense (Note 24) 16.954.728 12.944.119 Taxes Paid 3.290.278 7.044.252 Security Expenses 4.587.373 6.248.078 Consulting Expenses 11.833.907 4.775.629 Vehicles Expenses 6.292.912 4.504.810 Dues Expenses 3.491.222 2.734.276 Electrical Expenses 1.851.705 2.514.446 Repair and maintenance Expenses 2.395.888 927.484 Cleaning Expenses 1.184.956 848.327 Rent Expenses 2.091.827 595.710 Insurance Expenses 2.460.249 256.308 Advertising Expenses 3.815.368 43.965 Other Expenses 12.355.278 4.767.615 Total 171.264.746 101.928.023