BESLER GIDA VE KİMYA SANAYİ VE TİCARET A.Ş. Sorumluluk Beyanı (Konsolide) 15 Ağustos 2025

OUR STATE OF RESPONSIBILITY SUBMITTED AS PER ARTICLE 9 IN PART 2 IN COMMUNIQUE ON PRINCIPLES OF FINANCIAL REPORTING IN CAPITAL MARKETS BY CAPITAL MARKETS BOARD

We hereby declare that the condensed consolidated financial statements and interim report for the period from 1 January 2025 to 30 June 2025 issued by the Company in accordance with Türkiye Accounting Standards/Türkiye Financial Reporting Standards (TMS/TFRS) and the mandatory formats specified by the Capital Markets Board (CMB) as per II.14.1. "Communiqué on Principles of Financial Reporting in Capital Markets" ("Communiqué") by Capital Markets Board (CMB), its footnotes and interim period operating report;

a)     have been reviewed by us and;

b)     Based on our knowledge within the scope of our duties and responsibilities in the Company, they do not contain any misleading statements with regards to important matters or do not contain any missing information that would be interpreted as misleading as of the date of statement,

c)    Based on our knowledge within the scope of our duties and responsibilities in the Company, financial statements issued as per the Communiqué along with those within the scope of consolidation accurately reflect the assets, liabilities, financial status and profits and losses of the Company and the Operating Review report along with those within the scope of consolidation accurately reflects the development and performance of the business and the significant risks and uncertainties, and we assume responsibility for this statement.

OUR STATE OF RESPONSIBILITY REGARDING TSRS COMPLIANCE REPORT FOR THE PERIOD JANUARY 1, 2024 – DECEMBER 31, 2024

Our company's 2024 TSRS-Compliant Sustainability Report for the year ending December 31, 2024 has been prepared in accordance with the Türkiye Sustainability Reporting Standards ("TSRS") published by the Public Oversight Accounting and Auditing Standards Authority ("KGK") in the Official Gazette dated December 29, 2023 and numbered 32414(M). The report does not contain any material misstatements or omissions and accurately reflects the sustainability activities of our company.

Yours Sincerely,

Besler Gıda ve Kimya Sanayi ve Ticaret A.Ş.

Ufuk Kasar                               Füsun Kuran                             Esra Kıvrak

CFO                                        Audit Committee-Chair             Audit Committee Member

This statement was 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.