BESLER GIDA VE KİMYA SANAYİ VE TİCARET A.Ş. (Sorumluluk Beyanı (Konsolide))

STATEMENT OF RESPONSIBILITY PURSUANT TO THE ARTICLE 9 IN SECTION 2 OF THE CAPITAL MARKETS BOARD'S COMMUNIQUÉ ON THE PRINCIPLES OF FINANCIAL REPORTING IN CAPITAL MARKETS

Within the framework of the capital market legislation, we hereby declare that the consolidated financial statements including the accompanying footnotes and the Interim Activity Report of the Board of Directors for the period of 01.01.2026-30.06.2026, prepared in accordance with the Turkish Accounting Standards/Turkish Financial Reporting Standards and in compliance with the formats determined by the Capital Markets Board (CMB) pursuant to the CMB's Communiqué on the "Principles of Financial Reporting in Capital Markets" No. II-14.1, the "Communiqué On Corporate Governance" No. II-17.1 and the CMB's guideline decision on the implementation of inflation accounting dated 28.12.2023 and reviewed by the independent audit firm, DRT Bağımsız Denetim ve Serbest Muhasebeci Mali Müşavirlik A.Ş.

a) Have been reviewed by us,

b) Based on the information available to us within the scope our duties in the Company, the consolidated financial statements and the interim activity report do not contain any incorrect statement or any omission of material facts which may result in a misleading conclusion as of the date of issuance,

c) Based on the information we possess within the scope of our duties and responsibilities in the Company, the financial statements prepared in accordance with the applicable financial reporting standards and based on the principle of consolidation, present fairly the assets, liabilities, financial position and the results of operations of the Company together with the companies included in the scope of consolidation and the interim activity report, again based on the principle of consolidation, presents fairly the progress and performance of the business and the financial position of the Company and of those included in the scope of consolidation along with the material risks and uncertainties the Company is exposed to and we declare our responsibility for this statement. 

This statement was translated into English for informational purposes. In case of a discrepancy between the Turkish and the English versions of this disclosure statement, the Turkish version shall prevail.

Respectfully yours,

Besler Gıda ve Kimya Sanayi ve Ticaret A.Ş.

Ufuk Kasar                                                      Füsun Kuran                                    Esra Kıvrak

Finance & IT Vice President                             Audit Committee-Chair                     Audit Committee Member