POLİSAN HOLDİNG A.Ş. (Sorumluluk Beyanı (Konsolide))

In accordance with the Capital Markets Board's of Türkiye (the "CMB") Communiqué on Principles Regarding Financial Reporting in Capital Market No. II-14.1 (the "Communiqué"), the summary consolidated financial statements, statement of profit or loss, statement of comprehensive income, statement of cash flows and statement of changes in equity and the interim activity report for the period 01.01.2026 – 30.09.2026, together with the footnotes (the "Financial Statements"), are prepared in accordance with Turkish Accounting Standards/Turkish Financial Reporting Standards and the formats determined by the CMB:

a. It has been reviewed by us;

b. To the best of our knowledge and within the scope of our respective duties and responsibilities within the Company, there is no material misstatement or omission that could result in a misleading statement as of the date their publication; and

c. To the best of our knowledge and within the scope of our respective duties and responsibilities within the Company, the consolidated Financial Statements prepared in accordance with the Communiqué fairly present the assets, liabilities, financial position and profit or loss of the Company, including entities within the scope of consolidation, together with the significant risks and uncertainties it faces.

We hereby submit the foregoing for your information and declare that we are responsible for the disclosures made herein.

Best regards,

Polisan Holding A.Ş.

Hamit Sedat ERATALAR

Chairman of the Audit Committee

Onur KİPRİ

Member of the Audit Committee

Dr. Selçuk DENİZHAN

General Manager

This statement has been 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