PENGUEN GIDA SANAYİ A.Ş. (Sorumluluk Beyanı (Konsolide))

Penguen Gıda Sanayi A.Ş.'s condensed consolidated financial statements for the interim accounting period from 01/01/2026 to 30/06/2026, prepared in accordance with the provisions of the Capital Markets Board's Communiqué No. II-14.1, "Communiqué on the Principles of Financial Reporting in the Capital Markets" (the "Communiqué"), in conformity with the Turkish Accounting Standards/Turkish Financial Reporting Standards ("TAS/TFRS") and the formats determined by the CMB, and approved by the Board of Directors' Resolution No. 12 dated 19/08/2026, together with the Interim Activity Report, have been independently audited. In accordance with CMB regulations;

a. We have reviewed the foregoing,

b. To the best of our knowledge within the scope of our duties and responsibilities at the Company, they do not contain any untrue statement or any omission that may cause the disclosure to be misleading as of the date of disclosure on material matters,

c. To the best of our knowledge within the scope of our duties and responsibilities at the Company, the condensed consolidated financial statements for the interim accounting period prepared in accordance with the Communiqué, together with the entities included in the consolidation, fairly reflect the Company's assets, liabilities, financial position and profit or loss, and the Activity Report fairly reflects the development and performance of the business and, together with the entities included in the consolidation, the Company's financial position, including the significant risks and uncertainties it faces.

We hereby declare.

Zeki Kahraman
 Chairman of the Audit Committee

Alper Koç
 Member of the Audit Committee

Aycan Anlamaz
 Member of the Board of Directors and Finance Manager

Şevket Aykan Sözüçetin
 Member of the Board of Directors and General Manager