PENGUEN GIDA SANAYİ A.Ş. (Bağımsız Denetim Kuruluşunun Belirlenmesi)

Taking into consideration the evaluations made by the Company's Audit Committee regarding the selection of the independent auditor on 13 July 2026, it was resolved to appoint Eren Bağımsız Denetim A.Ş. (A member firm of Grant Thornton International), located at Reşit Paşa Mahallesi Park Plaza Eski Büyükdere Caddesi N14, Floor 10, Maslak / Sarıyer, Istanbul, Türkiye, registered with the Istanbul Trade Registry Directorate under Trade Registry No. 658491-0, as the Company's independent audit company to audit the financial statements of the Company for the accounting period from 01 January 2026 to 31 December 2026 in accordance with the principles set forth under the Turkish Commercial Code No. 6102, the Capital Markets Law No. 6362 and the relevant legislation, to perform other activities within the scope of the relevant provisions of such laws, and to perform the mandatory sustainability assurance audit of the sustainability reports to be prepared in accordance with the Türkiye Sustainability Reporting Standards for the accounting period from 01 January 2026 to 31 December 2026, which are complementary to the financial statements, within the scope of the Assurance Audit Standards published by the Public Oversight, Accounting and Auditing Standards Authority.

The appointment was submitted to the approval of our shareholders and approved at the 2025 Ordinary General Assembly Meeting held on 13 August 2026.

The resolutions adopted at the 2025 Ordinary General Assembly Meeting of our Company held on 13 August 2026 were registered by the Bursa Trade Registry Directorate on 20 August 2026 and published in the Turkish Trade Registry Gazette dated 20 August 2026 and numbered 11648.