BIRLESIM_2022 ANNUAL REPORT

BİRLEŞİM MÜHENDİSLİK 2022 FAALİYET RAPORU 128 Birleşim Mühendislik Isıtma Soğutma Havalandırma Sanayi Ticaret Anonim Şirketi and Its Subsidiaries The accompanying notes form an integral part of these financial statements. (Currency in Turkish Lira (“TL”) unless otherwise stated) Notes to the Consolidated Financial Statements for the Year Ended 31 December 2022 Audited Audited ASSETS Notes 01 January - 31 December 2022 01 January – 31 December 2021 Current Assets 1.881.199.193 814.575.364 Cash and Cash Equivalents 6 356.356.085 180.095.042 Financial Investments 13 69.081.263 1.841.639 Trade Receivables 7 684.003.424 331.498.980 -Trade Receivables from Related Parties 5, 7 123.379 6.251.197 -Trade Receivables from Third Parties 7 683.880.045 325.247.783 Other Receivables 9 70.187.537 25.862.796 -Other Receivables from Related Parties 5, 9 10.396.254 15.453.193 -Other Receivables from Third Parties 9 59.791.283 10.409.603 Contract Assets 72.663.456 26.807.147 -Ongoing Construction and Contracting Projec t 8 72.663.456 26.807.147 Inventories 10 251.839.138 100.499.925 Prepaid Expenses 11 89.165.101 25.327.027 Current Income Tax Liabilities 28 70.647.272 18.265.327 Other Current Assets 20 167.442.941 95.844.746 SUBTOTAL 1.831.386.217 806.042.629 Assets held for Sale 29 49.812.976 8.532.735 Non-Current Assets 106.264.956 75.236.510 Tangible Assets 14 79.996.292 74.368.773 Right of Use Assets 15 - 2.234 Intangible Assets 16 26.268.664 562.075 Prepaid Expenses 11 - 176.449 Other Non-Current Assets 20 - 126.979 TOTAL ASSETS 1.987.464.149 889.811.874