BIRLESIM_2022 ANNUAL REPORT

BİRLEŞİM MÜHENDİSLİK 2022 FAALİYET RAPORU 180 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 30. NATURE AND LEVEL OF RISKS ARISING FROM FINANCIAL INSTRUMENTS (Continued) b) Financial Risk Factors (Continued) b.3) Market risk (Continued) b.3.3 Fair Value (Continued) Financial assets shown at amortized value Financial liabilities shown at amortized value Book Value Note 31 December 2021 Financial Assets Cash and Cash Equivalents 180.095.042 - 180.095.042 6 Financial Investment - - - 13 Trade Receivables 331.602.573 - 331.602.573 5, 7 Other Receivables 25.759.203 - 25.759.203 5, 9 Financial Liabilities Financial Payables - 69.288.230 69.288.230 13 Financial Lease Liabilities - 21.685 21.685 12 Trade Payables - 300.406.992 300.406.992 5, 7 Other Payables - 30.453 30.453 5, 9 31. EARNINGS PER SHARE Earnings per share is calculated by dividing the net profit of shareholders by the weighted average number of ordinary shares. The Group’s earnings per share as of 31 December 2022 and 2021 are as follows: 31 December 2022 31 December 2021 Net Profit/(Loss) for the Period 175.448.125 31.706.586 Weighted Average Number of Issued Ordinary Shares 224.000.000 224.000.000 Earnings Per Share 0,78 0,14 32. EVENTS AFTER BALANCE SHEET DATE None. 33. OTHER MATTERS THAT MAJORLY AFFECT THE CONSOLIDATED FINANCIAL STATEMENTS OR MUST BE DISCLOSED FOR THE CONSOLIDATED FINANCIAL STATEMENTS TO BE CLEAR, INTERPRETABLE AND UNDERSTANDABLE None.