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

Within the scope of our duties and responsibilities at the Company and based on the information available to us, we hereby declare that, with respect to the unaudited consolidated financial statements and the annual report of VBT Yazılım A.Ş. for the period from 1 January 2026 to 30 September 2026, approved by the Board of Directors' resolution dated 9 November 2026 and prepared in accordance with Turkish Accounting Standards/Turkish Financial Reporting Standards (TAS/TFRS) pursuant to the Capital Markets Board's Communiqué No. II-14.1 on "Principles of Financial Reporting in Capital Markets" and its Principle Decision dated 28 December 2023 concerning the application of inflation accounting:

We have reviewed the consolidated financial statements and the annual report;

The financial statements and the annual report do not contain any materially untrue statements or any omissions that could render them misleading as of the date of disclosure;

The consolidated financial statements prepared in accordance with the applicable financial reporting standards give a true and fair view of the assets, liabilities, financial position and profit or loss of the Company, together with the entities included in the scope of consolidation, and the annual report fairly presents the development and performance of the business and the financial position of the Company, together with the entities included in the scope of consolidation, as well as the principal risks and uncertainties it faces.

                                              AUDIT COMMITTEE

CHAIRMAN                                                                              MEMBER

SELİM SELVİ                                                                    MUSTAFA ATAKAY