Independent Audit and Financial Statements
Public Disclosure Obligation under the Turkish Commercial Code No. 6102
Company Information
Criteria for Being Subject to Independent Audit
According to the Turkish Commercial Code No. 6102 and related Presidential Decrees, companies that exceed the threshold values of at least two of the following three criteria for two consecutive accounting periods are subject to independent audit.
| Criteria | Threshold Value | Year 2023 | The year 2024 | Situation |
|---|---|---|---|---|
| Total Assets | 4,000,000,000 TL | It is being updated. | It is being updated. | Pending |
| Annual Net Sales Revenue | 4,000,000,000 TL | It is being updated. | It is being updated. | Pending |
| Average Number of Employees | 450 people | It is being updated. | It is being updated. | Pending |
Conclusion
Our company operates within the scope of the Turkish Commercial Code No. 6102. It is subject to independent audit. Financial statement data is being updated.
Independent Auditor Information
Independent Auditing Firm
Responsible Auditor
Summary Financial Statements
Balance Sheet (Statement of Financial Position)
| Account Item | 31.12.2024 (TL) | 31.12.2023 (TL) |
|---|---|---|
| CURRENT ASSETS | It is being updated. | It is being updated. |
| Cash and Cash Equivalents | It is being updated. | It is being updated. |
| Trade Receivables | It is being updated. | It is being updated. |
| Stocks | It is being updated. | It is being updated. |
| Other Current Assets | It is being updated. | It is being updated. |
| FIXED ASSETS | It is being updated. | It is being updated. |
| Tangible Fixed Assets | It is being updated. | It is being updated. |
| Intangible Fixed Assets | It is being updated. | It is being updated. |
| Other Fixed Assets | It is being updated. | It is being updated. |
| TOTAL ASSETS | It is being updated. | It is being updated. |
| SHORT-TERM LIABILITIES | It is being updated. | It is being updated. |
| Trade Payables | It is being updated. | It is being updated. |
| Financial Debts | It is being updated. | It is being updated. |
| Other Short-Term Liabilities | It is being updated. | It is being updated. |
| LONG-TERM LIABILITIES | It is being updated. | It is being updated. |
| Financial Debts | It is being updated. | It is being updated. |
| Other Long-Term Liabilities | It is being updated. | It is being updated. |
| OWN RESOURCES | It is being updated. | It is being updated. |
| Paid-in Capital | It is being updated. | It is being updated. |
| Capital Reserves | It is being updated. | It is being updated. |
| Profit Reserves | It is being updated. | It is being updated. |
| Past Years' Profits | It is being updated. | It is being updated. |
| TOTAL PASSIVES | It is being updated. | It is being updated. |
Income Statement (Profit or Loss Statement)
| Account Item | 2024 (TL) | 2023 (TL) |
|---|---|---|
| Revenue (Net Sales) | It is being updated. | It is being updated. |
| Cost of Sales (-) | It is being updated. | It is being updated. |
| GROSS PROFIT | It is being updated. | It is being updated. |
| General Administrative Expenses (-) | It is being updated. | It is being updated. |
| Marketing Expenses (-) | It is being updated. | It is being updated. |
| Research and Development Expenses (-) | It is being updated. | It is being updated. |
| CORE OPERATING PROFIT | It is being updated. | It is being updated. |
| Financing Expenses (-) | It is being updated. | It is being updated. |
| Income from Other Activities | It is being updated. | It is being updated. |
| Expenses from Other Activities (-) | It is being updated. | It is being updated. |
| PROFIT BEFORE TAX | It is being updated. | It is being updated. |
| Tax Expense (-) | It is being updated. | It is being updated. |
| PERIOD NET PROFIT | It is being updated. | It is being updated. |
Independent Audit Report
Opinion
The financial statements of Mega Yalıtım Üretim Paz. Dış Tic. A.Ş. as of December 31, 2024, and the statements of profit or loss, statement of changes in equity, and statement of cash flows for the fiscal year ended on the same date, as well as the notes to the financial statements, including a summary of significant accounting policies, have been audited.
The audit report details are being updated.
Legal Information
Public Disclosure Obligation
This page has been prepared in accordance with Article 397 of the Turkish Commercial Code No. 6102 and related Presidential Decrees, within the scope of the public disclosure obligation of companies subject to independent audit. The financial statements have been prepared in compliance with the Turkish Financial Reporting Standards (TFRS) published by the Public Oversight, Accounting and Auditing Standards Authority (KGK).
Reference Legislation: Turkish Commercial Code No. 6102, Presidential Decree No. 6434, KGK Turkish Auditing Standards