SMARTİKS YAZILIM A.Ş. (Sorumluluk Beyanı (Konsolide))

Having obtained the opinion of our Company's Audit Committee, we hereby declare that, regarding the financial reporting period from 01/01/2026 to 30/09/2026:

-We have reviewed the consolidated Statement of Financial Position (Balance Sheet), Statement of Profit or Loss and Other Comprehensive Income, Statement of Cash Flows, Statement of Changes in Equity, together with their accompanying notes, and the Board of Directors' Operating Review Report, prepared in accordance with the Turkish Accounting Standards / Turkish Financial Reporting Standards and the formats prescribed by the Capital Markets Board of Türkiye (CMB), pursuant to the Communiqué on Principles of Financial Reporting in Capital Markets (II-14.1) (the "Communiqué");

-Based on the information available to us as a result of our duties and responsibilities at the Company, the Financial Statements and the Board of Directors' Operating Review Report do not contain any statement contrary to the facts regarding material issues or any insufficiencies that may be misleading as of the date the disclosure is made,

-Based on the information available to us as a result of our duties and responsibilities at the Company, the financial statements prepared in accordance with the applicable financial reporting standards and based on the principle of consolidation fairly reflect on the Company's assets, liabilities, financial position, and profit or loss for the relevant period,together with the entities included in the principle of consolidation, and the Operating Review Report fairly reflects the development and performance of the business and the financial position of the Company, including the significant risks and uncertainties faced by the Company,and we hereby declare our responsibility for this statement.

Yours Sincerely

Board of Directors

Smartiks Yazılım A.Ş.