HAT-SAN GEMİ İNŞAA BAKIM ONARIM DENİZ NAKLİYAT SANAYİ VE TİCARET A.Ş. (Sorumluluk Beyanı (Konsolide Olmayan))

We hereby declare that, with respect to the unaudited, non-consolidated (standalone) Statement of Financial Position, Statement of Profit or Loss, Statement of Cash Flows, Statement of Changes in Equity, together with the accompanying notes, and the Activity Report of Hat-San Gemi İnşaa Bakım Onarım Deniz Nakliyat Sanayi ve Ticaret A.Ş. (the "Company") for the accounting period from 1 January 2026 to 30 September 2026, prepared in accordance with Turkish Accounting Standards/Turkish Financial Reporting Standards ("TAS/TFRS") and the formats prescribed by the Capital Markets Board ("CMB") pursuant to CMB Communiqué No. II-14.1 on Principles of Financial Reporting in Capital Markets, and approved by the Board of Directors' Resolution dated 27 October 2026 and numbered 2026/20:

a) We have reviewed the Financial Statements and the Activity Report;

b) To the best of our knowledge within the scope of our duties and responsibilities at the Company, the Financial Statements and the Activity Report do not contain any materially untrue statement or omit any information that could render them misleading as at the date of their disclosure;

c) To the best of our knowledge within the scope of our duties and responsibilities at the Company, the Financial Statements prepared in accordance with the applicable financial reporting standards give a true and fair view of the Company's assets, liabilities, financial position and profit or loss, and the Activity Report fairly presents the development and performance of the business and the Company's financial position, together with the principal risks and uncertainties it faces.

Chairman of the Audit Committee                Member of the Audit Committee

İsmail VURAL                                                                              İrfan GÜNDÜZ

                                                Deputy Finance Manager

                                                      Ömer BAŞOL

Above disclosure is in Turkish and English Language. If any discrepancy between two versions, Turkish version shall prevail.