CEM ZEYTİN A.Ş. (Sorumluluk Beyanı (Konsolide Olmayan))

BOARD OF DIRECTORS' DECISION REGARDING THE ACCEPTANCE OF FINANCIAL STATEMENTS AND ACTIVITY REPORT

DECISION DATE: 10.08.2026

DECISION NUMBER: 2026/25

STATEMENT OF RESPONSIBILITY IN ACCORDANCE WITH ARTICLE 9 OF SECTION TWO OF THE CAPITAL MARKET BOARD'S

COMMUNIQUE ON PRINCIPLES REGARDING FINANCIAL REPORTING IN THE CAPITAL MARKET

Our company's financial statements for the period 01.01.2026-30.06.2026, in accordance with Article II.14.1 of the Capital Market Board (SPK)... In accordance with the Communiqué No. [Number] on Principles Regarding Financial Reporting in the Capital Market ("Communiqué"), we hereby declare that the unconsolidated financial statements and the Board of Directors' Activity Report, prepared in compliance with Turkish Accounting Standards/Turkish Financial Reporting Standards ("TMS/TFRS") and the formats determined by the Capital Markets Board (SPK), have been reviewed by us in line with SPK regulations;

a) We have reviewed them;

b) Based on the information we possess within our area of ​​responsibility and duties in our company, the financial statements and the Board of Directors' Activity Report do not contain any material misstatement or omission that could result in misleading information as of the date of the disclosure;

c) Based on the information we possess within our area of ​​responsibility and duties in our company, the financial statements prepared in accordance with this Communiqué honestly reflect the assets, liabilities, financial position, and profit/loss of our company, and the activity report honestly reflects the business development, performance, and financial situation of our company, together with the significant risks and uncertainties faced;

We submit this information to your attention and declare that we are responsible for the disclosure made.

Best Regards,

Serdar Muharrem BAYRAKTUTAN

Board of Directors

Chairman of the Audit Committee

Gül SAĞIR AYDIN

Board of Directors

Member of the Audit Committee

Gamze Emel KENDİGELEN

Accounting Manager