YÜKSELEN ÇELİK 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 activity report of our Company, Yükselen Çelik Anonim Şirketi, for the period from 01.01.2026 to 30.09.2026, which were approved by the Company's Board of Directors' resolution dated 6 November 2026 and prepared in accordance with the Turkish Accounting Standards / Turkish Financial Reporting Standards (TAS/TFRS), pursuant to the Capital Markets Board's Communiqué on Principles of Financial Reporting in Capital Markets (Communiqué No. II-14.1) and the Principle Decision dated 28.12.2023 regarding the implementation of inflation accounting:

• We have reviewed the consolidated financial statements and the activity report;
• The consolidated financial statements and the activity report do not contain any untrue statements on material matters or any omissions that may render the disclosures misleading as of the date they are made;
• The consolidated financial statements, prepared in accordance with the applicable financial reporting standards, fairly present the Company's assets, liabilities, financial position and profit or loss together with those within the scope of consolidation, and the activity report fairly reflects the development and performance of the business and the financial position of the Company together with those within the scope of consolidation, together with the significant risks and uncertainties it faces.
  

           Barış Göktürk                                                     Sebahat Altın                                             Hacı Demir

      Vice Chairman of the Board of Directors         General Manager                           Independent Board Member

  Above disclosure is in Turkish and English Language. If any discrepancy between two versions, Turkish version shall prevail.