DIVIDEND DISTRIBUTION POLICY

a) The dividend distribution rate is determined by the Board of Directors, taking into account the company's growth trend, profitability, strategic goals, investment projects, and working capital requirements, in accordance with the Turkish Commercial Code, the Tax Procedure Law, the Capital Market Law, the Capital Market Board's principles and similar legislation, and the relevant provisions of the company's articles of association, and submitted to the General Assembly for consideration.

b) Unless the reserves required by law have been set aside, and unless the dividend determined for shareholders in the Articles of Association has been set aside, no decision can be made to set aside other reserves, carry forward profits to the following year, or distribute profits to members of the Board of Directors and company employees; similarly, profits cannot be distributed to these individuals unless the determined dividend has been paid.

c) If a decision is made to distribute dividends, the distribution will be decided by the Company's Board of Directors as cash and/or as bonus shares and submitted to the General Assembly for consideration. If a decision is made to distribute the dividends in cash, they may be paid in equal or different installments, provided that this decision is made at the General Assembly meeting where the distribution was decided. The number of installments is determined by the General Assembly or, provided it is explicitly authorized by the General Assembly, by the Board of Directors.

d) The payment period for dividends is submitted by the Board of Directors to the General Assembly for consideration. Taking into account legal regulations and the relevant provision of the Company's articles of association, dividends will be distributed to shareholders within the statutory periods, following the proposal of the Board of Directors and the approval of the General Assembly of Shareholders, and on a date determined by the General Assembly.

e) The Board of Directors may distribute dividend advances, provided it is authorized by the General Assembly and complies with Capital Market legislation, and limited to the relevant year. The authority granted to the Board of Directors by the General Assembly to distribute dividend advances is limited to the year in which this authority is granted. No decision can be made to grant an additional dividend advance or distribute dividends unless the previous year's dividend advances have been fully offset.