BIRLESIM_2022 ANNUAL REPORT

BİRLEŞİM MÜHENDİSLİK 2022 FAALİYET RAPORU 169 Birleşim Mühendislik Isıtma Soğutma Havalandırma Sanayi Ticaret Anonim Şirketi and Its Subsidiaries (Currency in Turkish Lira (“TL”) unless otherwise stated). Notes to the Consolidated Financial Statements for the Year Ended 31 December 2022 22. REVENUE AND COST OF SALES As of the 1 January - 31 December 2022 and 2021, Revenue and Cost of Sales details are as follows: Revenue 1 January – 31 December 2022 1 January – 31 December 2021 Long-term Mechanical Works 751.632.509 417.822.831 Long-term Electrical Works 610.650.328 201.970.692 Other - 495.340 Total Sales 1.362.282.837 620.288.863 Cost of Sales 1 January – 31 December 2022 1 January – 31 December 2021 Long-term Mechanical Works 656.097.920 365.578.248 Long-term Electrical Works 533.848.249 178.835.616 Total Cost of Sales 1.189.946.169 544.413.864 23. GENERAL AND ADMINISTRATIVE EXPENSES AND SELLING, MARKETING AND DISTRIBUTION EXPENSES As of the 1 January - 31 December 2022 and 2021, Activities Expenses details are as follows: General and Administrative Expenses 1 January – 31 December 2022 1 January – 31 December 2021 Personnel Expenses 27.976.350 17.175.603 Depreciation and Amortisation Expense (Note 24) 3.817.079 3.988.881 Taxes Paid 3.668.307 1.672.219 Security Expenses 3.253.698 180.375 Consulting Expenses 2.486.917 1.846.993 Vehicles Expenses 2.345.888 1.693.457 Dues Expenses 1.316.041 565.720 Electrical Expenses 1.309.402 325.052 Repair and maintenance Expenses 482.989 2.948.973 Cleaning Expenses 441.768 218.240 Rent Expenses 310.217 217.002 Insurance Expenses 133.473 211.330 Advertising Expenses 22.895 315.070 Public Share Expenses - 2.270.898 Other Expenses 1.956.247 2.585.932 49.521.271 36.215.745 Selling, Marketing and Distribution Expenses 1 January – 31 December 2022 1 January – 31 December 2021 Personnel Expenses - 153.880 Other Expenses - 82.599 - 236.479