Ba\u011f\u0131ms\u0131z Denetim ve Mali Tablolar | Mega Yal\u0131t\u0131m<\/title>\n <style>\n * { margin: 0; padding: 0; box-sizing: border-box; }\n body { font-family: 'Segoe UI', Tahoma, Geneva, Verdana, sans-serif; line-height: 1.7; color: #333; background: #f5f6f8; }\n .container { max-width: 1200px; margin: 0 auto; padding: 15px; }\n \n \/* Header - Kurumsal *\/\n .header { background: linear-gradient(135deg, #2d3891 0%, #1e2666 100%); color: white; padding: 40px 0; margin-bottom: 25px; border-bottom: 5px solid #eb1b26; }\n .header h1 { font-size: 1.75rem; margin-bottom: 8px; font-weight: 600; }\n .header p { opacity: 0.9; font-size: 1rem; font-weight: 300; }\n \n \/* Sections *\/\n .section { background: white; border-radius: 8px; box-shadow: 0 2px 12px rgba(45,56,145,0.08); padding: 25px; margin-bottom: 20px; border-top: 4px solid #2d3891; }\n .section-title { color: #2d3891; font-size: 1.2rem; margin-bottom: 20px; padding-bottom: 12px; border-bottom: 2px solid #e8e9ef; font-weight: 600; 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color: white; }\n .total-row td { color: white; font-weight: 600; }\n .subtotal-row { background: #eef0f7 !important; }\n .subtotal-row td { font-weight: 600; color: #2d3891; }\n .indent { padding-left: 30px !important; color: #555; }\n \n .updating { color: #888; font-style: italic; text-align: center; }\n \n \/* Status Badges *\/\n .badge { display: inline-block; padding: 5px 12px; border-radius: 4px; font-size: 0.8rem; font-weight: 600; }\n .badge-yes { background: #e8f5e9; color: #2e7d32; border: 1px solid #a5d6a7; }\n .badge-pending { background: #fff3e0; color: #e65100; border: 1px solid #ffcc80; }\n \n \/* Auditor Section *\/\n .two-col { display: grid; grid-template-columns: repeat(2, 1fr); gap: 20px; }\n .auditor-box { background: #f8f9fc; border-radius: 8px; padding: 20px; border: 1px solid #e8e9ef; }\n .auditor-box h4 { color: #2d3891; margin-bottom: 15px; font-size: 1rem; font-weight: 600; padding-bottom: 10px; border-bottom: 2px solid #eb1b26; }\n .auditor-item { margin-bottom: 10px; display: flex; flex-wrap: wrap; }\n .auditor-item span { font-weight: 600; color: #2d3891; min-width: 140px; font-size: 0.85rem; }\n .auditor-item em { font-style: normal; color: #444; font-size: 0.9rem; }\n \n \/* Result Box *\/\n .result-box { background: linear-gradient(135deg, #f8f9fc, #eef0f7); border-left: 5px solid #eb1b26; padding: 18px 22px; border-radius: 0 8px 8px 0; margin: 20px 0; }\n .result-box h4 { color: #2d3891; margin-bottom: 8px; font-weight: 600; font-size: 0.95rem; }\n .result-box p { color: #444; font-size: 0.9rem; }\n \n \/* Report Summary *\/\n .report-box { background: #f8f9fc; border: 1px solid #e8e9ef; padding: 20px; border-radius: 8px; margin: 15px 0; }\n .report-box h4 { color: #2d3891; margin-bottom: 10px; font-weight: 600; font-size: 0.95rem; }\n .report-box p { color: #555; line-height: 1.8; font-size: 0.9rem; }\n \n \/* Download Buttons *\/\n .download-area { display: flex; flex-wrap: wrap; gap: 12px; margin-top: 20px; }\n .download-btn { display: inline-flex; align-items: center; gap: 8px; padding: 12px 22px; background: #2d3891; color: white; text-decoration: none; border-radius: 6px; font-weight: 500; font-size: 0.85rem; transition: all 0.3s; }\n .download-btn:hover { background: #1e2666; transform: translateY(-2px); box-shadow: 0 4px 15px rgba(45,56,145,0.3); }\n .download-btn svg { width: 18px; height: 18px; }\n .download-btn.secondary { background: #eb1b26; }\n .download-btn.secondary:hover { background: #c4161f; box-shadow: 0 4px 15px rgba(235,27,38,0.3); }\n \n \/* Legal Box *\/\n .legal-box { background: #fff9f9; border: 1px solid #f5c6c6; border-radius: 6px; padding: 18px; margin-top: 15px; }\n .legal-box h4 { color: #eb1b26; margin-bottom: 8px; font-weight: 600; font-size: 0.9rem; }\n .legal-box p { font-size: 0.85rem; color: #666; line-height: 1.7; }\n \n \/* Reference Text *\/\n .ref-text { margin-top: 15px; color: #777; font-size: 0.8rem; }\n .ref-text strong { color: #2d3891; }\n \n \/* Footer *\/\n .footer { text-align: center; padding: 30px 15px; color: #777; font-size: 0.8rem; border-top: 1px solid #e8e9ef; margin-top: 15px; }\n .footer p:first-child { color: #2d3891; font-weight: 500; }\n \n \/* Responsive *\/\n @media (max-width: 992px) {\n .two-col { grid-template-columns: 1fr; }\n }\n \n @media (max-width: 768px) {\n .container { padding: 10px; }\n .header { padding: 30px 0; }\n .header h1 { font-size: 1.4rem; }\n .header p { font-size: 0.9rem; }\n .section { padding: 18px; margin-bottom: 15px; }\n .section-title { font-size: 1.1rem; margin-bottom: 15px; }\n .company-grid { grid-template-columns: 1fr; gap: 10px; }\n .info-card { padding: 12px 15px; }\n .info-card strong { font-size: 0.7rem; }\n .info-card span { font-size: 0.85rem; }\n \n \/* Table responsive *\/\n table { font-size: 0.8rem; }\n th { padding: 10px 8px; font-size: 0.75rem; }\n td { padding: 8px; font-size: 0.8rem; }\n .indent { padding-left: 20px !important; }\n \n .auditor-box { padding: 15px; }\n .auditor-box h4 { font-size: 0.9rem; }\n .auditor-item { flex-direction: column; margin-bottom: 8px; }\n .auditor-item span { margin-bottom: 2px; min-width: auto; font-size: 0.8rem; }\n .auditor-item em { font-size: 0.85rem; }\n \n .result-box { padding: 15px 18px; }\n .result-box h4 { font-size: 0.9rem; }\n .result-box p { font-size: 0.85rem; }\n \n .download-area { flex-direction: column; }\n .download-btn { justify-content: center; padding: 12px 18px; font-size: 0.85rem; }\n \n .legal-box { padding: 15px; }\n .legal-box h4 { font-size: 0.85rem; }\n .legal-box p { font-size: 0.8rem; }\n \n .footer { padding: 20px 10px; }\n }\n \n @media (max-width: 480px) {\n .header h1 { font-size: 1.2rem; }\n .section-title { font-size: 1rem; }\n \n \/* Horizontal scroll for tables on very small screens *\/\n .table-wrapper { overflow-x: auto; -webkit-overflow-scrolling: touch; }\n table { min-width: 500px; }\n }\n <\/style>\n<\/head>\n<body>\n\n<div class=\"header\">\n <div class=\"container\">\n <h1>Independent Audit and Financial Statements<\/h1>\n <p>Public Disclosure Obligation under the Turkish Commercial Code No. 6102<\/p>\n <\/div>\n<\/div>\n\n<div class=\"container\">\n\n \n <div class=\"section\">\n <h2 class=\"section-title\">Company Information<\/h2>\n <div class=\"company-grid\">\n <div class=\"info-card\">\n <strong>Trade Name<\/strong>\n <span>Mega Insulation Production Marketing Foreign Trade Inc.<\/span>\n <\/div>\n <div class=\"info-card\">\n <strong>Trade Registry Number<\/strong>\n <span>Elaz\u0131\u011f \/ 13782<\/span>\n <\/div>\n <div class=\"info-card\">\n <strong>MERSIS No.<\/strong>\n <span>0-6130-7533-3800010<\/span>\n <\/div>\n <div class=\"info-card\">\n <strong>Tax Office \/ Number<\/strong>\n <span>Hazar VD \/ 613 075 3338<\/span>\n <\/div>\n <div class=\"info-card\">\n <strong>Headquarters Address<\/strong>\n <span>EOSB 2nd Street No: 15\/2 Yaz\u0131konak \/ ELAZI\u011e<\/span>\n <\/div>\n <div class=\"info-card\">\n <strong>Communication<\/strong>\n <span>+90 (424) 255 14 44 | info@megayalitim.com<\/span>\n <\/div>\n <\/div>\n <\/div>\n\n \n <div class=\"section\">\n <h2 class=\"section-title\">Criteria for Being Subject to Independent Audit<\/h2>\n <p style=\"margin-bottom: 15px; color: #555; font-size: 0.9rem;\">\n 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.\n <\/p>\n \n <div class=\"table-wrapper\">\n <table>\n <thead>\n <tr>\n <th>Criteria<\/th>\n <th>Threshold Value<\/th>\n <th style=\"text-align:center\">Year 2023<\/th>\n <th style=\"text-align:center\">The year 2024<\/th>\n <th style=\"text-align:center\">Situation<\/th>\n <\/tr>\n <\/thead>\n <tbody>\n <tr>\n <td><strong>Total Assets<\/strong><\/td>\n <td class=\"amount\">4,000,000,000 TL<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td style=\"text-align:center\"><span class=\"badge badge-pending\">Pending<\/span><\/td>\n <\/tr>\n <tr>\n <td><strong>Annual Net Sales Revenue<\/strong><\/td>\n <td class=\"amount\">4,000,000,000 TL<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td style=\"text-align:center\"><span class=\"badge badge-pending\">Pending<\/span><\/td>\n <\/tr>\n <tr>\n <td><strong>Average Number of Employees<\/strong><\/td>\n <td class=\"amount\">450 people<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td style=\"text-align:center\"><span class=\"badge badge-pending\">Pending<\/span><\/td>\n <\/tr>\n <\/tbody>\n <\/table>\n <\/div>\n\n <div class=\"result-box\">\n <h4>Conclusion<\/h4>\n <p>Our company operates within the scope of the Turkish Commercial Code No. 6102. <strong>It is subject to independent audit.<\/strong> Financial statement data is being updated.<\/p>\n <\/div>\n <\/div>\n\n \n <div class=\"section\">\n <h2 class=\"section-title\">Independent Auditor Information<\/h2>\n <div class=\"two-col\">\n <div class=\"auditor-box\">\n <h4>Independent Auditing Firm<\/h4>\n <div class=\"auditor-item\"><span>Title:<\/span><em>It is being updated.<\/em><\/div>\n <div class=\"auditor-item\"><span>KGK Registration Number:<\/span><em>It is being updated.<\/em><\/div>\n <div class=\"auditor-item\"><span>Address:<\/span><em>It is being updated.<\/em><\/div>\n <div class=\"auditor-item\"><span>Telephone:<\/span><em>It is being updated.<\/em><\/div>\n <\/div>\n <div class=\"auditor-box\">\n <h4>Responsible Auditor<\/h4>\n <div class=\"auditor-item\"><span>Name and Surname:<\/span><em>It is being updated.<\/em><\/div>\n <div class=\"auditor-item\"><span>KGK Registration Number:<\/span><em>It is being updated.<\/em><\/div>\n <div class=\"auditor-item\"><span>Contract Date:<\/span><em>It is being updated.<\/em><\/div>\n <div class=\"auditor-item\"><span>Audit Period:<\/span><em>01.01.2024 - 31.12.2024<\/em><\/div>\n <\/div>\n <\/div>\n <\/div>\n\n \n <div class=\"section\">\n <h2 class=\"section-title\">Summary Financial Statements<\/h2>\n \n <h3 style=\"color: #2d3891; margin: 20px 0 12px 0; font-size: 1rem; font-weight: 600;\">Balance Sheet (Statement of Financial Position)<\/h3>\n <div class=\"table-wrapper\">\n <table>\n <thead>\n <tr>\n <th>Account Item<\/th>\n <th class=\"amount\">31.12.2024 (TL)<\/th>\n <th class=\"amount\">31.12.2023 (TL)<\/th>\n <\/tr>\n <\/thead>\n <tbody>\n <tr class=\"subtotal-row\">\n <td>CURRENT ASSETS<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr>\n <td class=\"indent\">Cash and Cash Equivalents<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr>\n <td class=\"indent\">Trade Receivables<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr>\n <td class=\"indent\">Stocks<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr>\n <td class=\"indent\">Other Current Assets<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr class=\"subtotal-row\">\n <td>FIXED ASSETS<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr>\n <td class=\"indent\">Tangible Fixed Assets<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr>\n <td class=\"indent\">Intangible Fixed Assets<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr>\n <td class=\"indent\">Other Fixed Assets<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr class=\"total-row\">\n <td><strong>TOTAL ASSETS<\/strong><\/td>\n <td class=\"updating\" style=\"color: #ccc;\">It is being updated.<\/td>\n <td class=\"updating\" style=\"color: #ccc;\">It is being updated.<\/td>\n <\/tr>\n <tr><td colspan=\"3\" style=\"height: 10px; background: #f5f6f8;\"><\/td><\/tr>\n <tr class=\"subtotal-row\">\n <td>SHORT-TERM LIABILITIES<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr>\n <td class=\"indent\">Trade Payables<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr>\n <td class=\"indent\">Financial Debts<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr>\n <td class=\"indent\">Other Short-Term Liabilities<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr class=\"subtotal-row\">\n <td>LONG-TERM LIABILITIES<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr>\n <td class=\"indent\">Financial Debts<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr>\n <td class=\"indent\">Other Long-Term Liabilities<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr class=\"subtotal-row\">\n <td>OWN RESOURCES<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr>\n <td class=\"indent\">Paid-in Capital<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr>\n <td class=\"indent\">Capital Reserves<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr>\n <td class=\"indent\">Profit Reserves<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr>\n <td class=\"indent\">Past Years' Profits<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr class=\"total-row\">\n <td><strong>TOTAL PASSIVES<\/strong><\/td>\n <td class=\"updating\" style=\"color: #ccc;\">It is being updated.<\/td>\n <td class=\"updating\" style=\"color: #ccc;\">It is being updated.<\/td>\n <\/tr>\n <\/tbody>\n <\/table>\n <\/div>\n\n <h3 style=\"color: #2d3891; margin: 30px 0 12px 0; font-size: 1rem; font-weight: 600;\">Income Statement (Profit or Loss Statement)<\/h3>\n <div class=\"table-wrapper\">\n <table>\n <thead>\n <tr>\n <th>Account Item<\/th>\n <th class=\"amount\">2024 (TL)<\/th>\n <th class=\"amount\">2023 (TL)<\/th>\n <\/tr>\n <\/thead>\n <tbody>\n <tr>\n <td><strong>Revenue (Net Sales)<\/strong><\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr>\n <td>Cost of Sales (-)<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr class=\"subtotal-row\">\n <td>GROSS PROFIT<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr>\n <td>General Administrative Expenses (-)<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr>\n <td>Marketing Expenses (-)<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr>\n <td>Research and Development Expenses (-)<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr class=\"subtotal-row\">\n <td>CORE OPERATING PROFIT<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr>\n <td>Financing Expenses (-)<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr>\n <td>Income from Other Activities<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr>\n <td>Expenses from Other Activities (-)<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr class=\"subtotal-row\">\n <td>PROFIT BEFORE TAX<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr>\n <td>Tax Expense (-)<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr class=\"total-row\">\n <td><strong>PERIOD NET PROFIT<\/strong><\/td>\n <td class=\"updating\" style=\"color: #ccc;\">It is being updated.<\/td>\n <td class=\"updating\" style=\"color: #ccc;\">It is being updated.<\/td>\n <\/tr>\n <\/tbody>\n <\/table>\n <\/div>\n <\/div>\n\n \n <div class=\"section\">\n <h2 class=\"section-title\">Independent Audit Report<\/h2>\n <div class=\"report-box\">\n <h4>Opinion<\/h4>\n <p>The financial statements of Mega Yal\u0131t\u0131m \u00dcretim Paz. D\u0131\u015f Tic. A.\u015e. 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.<\/p>\n <p style=\"margin-top: 12px; font-style: italic; color: #888;\">The audit report details are being updated.<\/p>\n <\/div>\n \n <div class=\"download-area\">\n <a href=\"#\" class=\"download-btn\">\n <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"none\" viewbox=\"0 0 24 24\" stroke=\"currentColor\">\n <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M12 10v6m0 0l-3-3m3 3l3-3m2 8H7a2 2 0 01-2-2V5a2 2 0 012-2h5.586a1 1 0 01.707.293l5.414 5.414a1 1 0 01.293.707V19a2 2 0 01-2 2z\" \/>\n <\/svg>\n Independent Audit Report (PDF)\n <\/a>\n <a href=\"#\" class=\"download-btn secondary\">\n <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"none\" viewbox=\"0 0 24 24\" stroke=\"currentColor\">\n <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M9 17v-2m3 2v-4m3 4v-6m2 10H7a2 2 0 01-2-2V5a2 2 0 012-2h5.586a1 1 0 01.707.293l5.414 5.414a1 1 0 01.293.707V19a2 2 0 01-2 2z\" \/>\n <\/svg>\n Financial Statements (Excel)\n <\/a>\n <a href=\"#\" class=\"download-btn\">\n <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"none\" viewbox=\"0 0 24 24\" stroke=\"currentColor\">\n <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M9 12h6m-6 4h6m2 5H7a2 2 0 01-2-2V5a2 2 0 012-2h5.586a1 1 0 01.707.293l5.414 5.414a1 1 0 01.293.707V19a2 2 0 01-2 2z\" \/>\n <\/svg>\n Footnotes (PDF)\n <\/a>\n <\/div>\n <\/div>\n\n \n <div class=\"section\">\n <h2 class=\"section-title\">Legal Information<\/h2>\n <div class=\"legal-box\">\n <h4>Public Disclosure Obligation<\/h4>\n <p>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).<\/p>\n <\/div>\n <p class=\"ref-text\">\n <strong>Reference Legislation:<\/strong> Turkish Commercial Code No. 6102, Presidential Decree No. 6434, KGK Turkish Auditing Standards\n <\/p>\n <\/div>\n\n<\/div>\n\n<\/body>\n<\/html>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Ba\u011f\u0131ms\u0131z Denetim ve Mali Tablolar | Mega Yal\u0131t\u0131m Ba\u011f\u0131ms\u0131z Denetim ve Mali Tablolar 6102 Say\u0131l\u0131 T\u00fcrk Ticaret Kanunu Kapsam\u0131nda Kamuyu Ayd\u0131nlatma Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc \u015eirket Bilgileri Ticaret Unvan\u0131 Mega Yal\u0131t\u0131m \u00dcretim Paz. D\u0131\u015f Tic. A.\u015e. Ticaret Sicil No Elaz\u0131\u011f \/ 13782 MERS\u0130S No 0-6130-7533-3800010 Vergi Dairesi \/ No Hazar V.D. \/ 613 075 3338 Merkez Adresi EOSB […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"open","template":"","meta":{"footnotes":""},"class_list":["post-2147","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/megainsulation.com.tr\/en\/wp-json\/wp\/v2\/pages\/2147","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/megainsulation.com.tr\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/megainsulation.com.tr\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/megainsulation.com.tr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/megainsulation.com.tr\/en\/wp-json\/wp\/v2\/comments?post=2147"}],"version-history":[{"count":0,"href":"https:\/\/megainsulation.com.tr\/en\/wp-json\/wp\/v2\/pages\/2147\/revisions"}],"wp:attachment":[{"href":"https:\/\/megainsulation.com.tr\/en\/wp-json\/wp\/v2\/media?parent=2147"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}

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\n\t\t\t\t\t\n\n\n \n \n Ba\u011f\u0131ms\u0131z Denetim ve Mali Tablolar | Mega Yal\u0131t\u0131m<\/title>\n <style>\n * { margin: 0; padding: 0; box-sizing: border-box; }\n body { font-family: 'Segoe UI', Tahoma, Geneva, Verdana, sans-serif; line-height: 1.7; color: #333; background: #f5f6f8; }\n .container { max-width: 1200px; margin: 0 auto; padding: 15px; }\n \n \/* Header - Kurumsal *\/\n .header { background: linear-gradient(135deg, #2d3891 0%, #1e2666 100%); color: white; padding: 40px 0; margin-bottom: 25px; border-bottom: 5px solid #eb1b26; }\n .header h1 { font-size: 1.75rem; margin-bottom: 8px; font-weight: 600; }\n .header p { opacity: 0.9; font-size: 1rem; font-weight: 300; }\n \n \/* Sections *\/\n .section { background: white; border-radius: 8px; box-shadow: 0 2px 12px rgba(45,56,145,0.08); padding: 25px; margin-bottom: 20px; border-top: 4px solid #2d3891; }\n .section-title { color: #2d3891; font-size: 1.2rem; margin-bottom: 20px; padding-bottom: 12px; border-bottom: 2px solid #e8e9ef; font-weight: 600; }\n \n \/* Company Info Grid *\/\n .company-grid { display: grid; grid-template-columns: repeat(auto-fit, minmax(280px, 1fr)); gap: 15px; }\n .info-card { padding: 15px 18px; background: #f8f9fc; border-radius: 6px; border-left: 4px solid #eb1b26; }\n .info-card strong { display: block; color: #2d3891; margin-bottom: 5px; font-size: 0.75rem; text-transform: uppercase; letter-spacing: 0.8px; font-weight: 600; }\n .info-card span { color: #444; font-size: 0.9rem; line-height: 1.5; display: block; }\n \n \/* Tables *\/\n table { width: 100%; border-collapse: collapse; margin: 15px 0; }\n th { background: #2d3891; color: white; padding: 12px 14px; text-align: left; font-weight: 600; font-size: 0.85rem; }\n td { padding: 10px 14px; border-bottom: 1px solid #e8e9ef; font-size: 0.9rem; }\n tr:nth-child(even) { background: #fafbfd; }\n tr:hover { background: #f0f1f7; }\n \n .amount { text-align: right; font-family: 'Consolas', 'Monaco', monospace; }\n .total-row { background: #2d3891 !important; color: white; }\n .total-row td { color: white; font-weight: 600; }\n .subtotal-row { background: #eef0f7 !important; }\n .subtotal-row td { font-weight: 600; color: #2d3891; }\n .indent { padding-left: 30px !important; color: #555; }\n \n .updating { color: #888; font-style: italic; text-align: center; }\n \n \/* Status Badges *\/\n .badge { display: inline-block; padding: 5px 12px; border-radius: 4px; font-size: 0.8rem; font-weight: 600; }\n .badge-yes { background: #e8f5e9; color: #2e7d32; border: 1px solid #a5d6a7; }\n .badge-pending { background: #fff3e0; color: #e65100; border: 1px solid #ffcc80; }\n \n \/* Auditor Section *\/\n .two-col { display: grid; grid-template-columns: repeat(2, 1fr); gap: 20px; }\n .auditor-box { background: #f8f9fc; border-radius: 8px; padding: 20px; border: 1px solid #e8e9ef; }\n .auditor-box h4 { color: #2d3891; margin-bottom: 15px; font-size: 1rem; font-weight: 600; padding-bottom: 10px; border-bottom: 2px solid #eb1b26; }\n .auditor-item { margin-bottom: 10px; display: flex; flex-wrap: wrap; }\n .auditor-item span { font-weight: 600; color: #2d3891; min-width: 140px; font-size: 0.85rem; }\n .auditor-item em { font-style: normal; color: #444; font-size: 0.9rem; }\n \n \/* Result Box *\/\n .result-box { background: linear-gradient(135deg, #f8f9fc, #eef0f7); border-left: 5px solid #eb1b26; padding: 18px 22px; border-radius: 0 8px 8px 0; margin: 20px 0; }\n .result-box h4 { color: #2d3891; margin-bottom: 8px; font-weight: 600; font-size: 0.95rem; }\n .result-box p { color: #444; font-size: 0.9rem; }\n \n \/* Report Summary *\/\n .report-box { background: #f8f9fc; border: 1px solid #e8e9ef; padding: 20px; border-radius: 8px; margin: 15px 0; }\n .report-box h4 { color: #2d3891; margin-bottom: 10px; font-weight: 600; font-size: 0.95rem; }\n .report-box p { color: #555; line-height: 1.8; font-size: 0.9rem; }\n \n \/* Download Buttons *\/\n .download-area { display: flex; flex-wrap: wrap; gap: 12px; margin-top: 20px; }\n .download-btn { display: inline-flex; align-items: center; gap: 8px; padding: 12px 22px; background: #2d3891; color: white; text-decoration: none; border-radius: 6px; font-weight: 500; font-size: 0.85rem; transition: all 0.3s; }\n .download-btn:hover { background: #1e2666; transform: translateY(-2px); box-shadow: 0 4px 15px rgba(45,56,145,0.3); }\n .download-btn svg { width: 18px; height: 18px; }\n .download-btn.secondary { background: #eb1b26; }\n .download-btn.secondary:hover { background: #c4161f; box-shadow: 0 4px 15px rgba(235,27,38,0.3); }\n \n \/* Legal Box *\/\n .legal-box { background: #fff9f9; border: 1px solid #f5c6c6; border-radius: 6px; padding: 18px; margin-top: 15px; }\n .legal-box h4 { color: #eb1b26; margin-bottom: 8px; font-weight: 600; font-size: 0.9rem; }\n .legal-box p { font-size: 0.85rem; color: #666; line-height: 1.7; }\n \n \/* Reference Text *\/\n .ref-text { margin-top: 15px; color: #777; font-size: 0.8rem; }\n .ref-text strong { color: #2d3891; }\n \n \/* Footer *\/\n .footer { text-align: center; padding: 30px 15px; color: #777; font-size: 0.8rem; border-top: 1px solid #e8e9ef; margin-top: 15px; }\n .footer p:first-child { color: #2d3891; font-weight: 500; }\n \n \/* Responsive *\/\n @media (max-width: 992px) {\n .two-col { grid-template-columns: 1fr; }\n }\n \n @media (max-width: 768px) {\n .container { padding: 10px; }\n .header { padding: 30px 0; }\n .header h1 { font-size: 1.4rem; }\n .header p { font-size: 0.9rem; }\n .section { padding: 18px; margin-bottom: 15px; }\n .section-title { font-size: 1.1rem; margin-bottom: 15px; }\n .company-grid { grid-template-columns: 1fr; gap: 10px; }\n .info-card { padding: 12px 15px; }\n .info-card strong { font-size: 0.7rem; }\n .info-card span { font-size: 0.85rem; }\n \n \/* Table responsive *\/\n table { font-size: 0.8rem; }\n th { padding: 10px 8px; font-size: 0.75rem; }\n td { padding: 8px; font-size: 0.8rem; }\n .indent { padding-left: 20px !important; }\n \n .auditor-box { padding: 15px; }\n .auditor-box h4 { font-size: 0.9rem; }\n .auditor-item { flex-direction: column; margin-bottom: 8px; }\n .auditor-item span { margin-bottom: 2px; min-width: auto; font-size: 0.8rem; }\n .auditor-item em { font-size: 0.85rem; }\n \n .result-box { padding: 15px 18px; }\n .result-box h4 { font-size: 0.9rem; }\n .result-box p { font-size: 0.85rem; }\n \n .download-area { flex-direction: column; }\n .download-btn { justify-content: center; padding: 12px 18px; font-size: 0.85rem; }\n \n .legal-box { padding: 15px; }\n .legal-box h4 { font-size: 0.85rem; }\n .legal-box p { font-size: 0.8rem; }\n \n .footer { padding: 20px 10px; }\n }\n \n @media (max-width: 480px) {\n .header h1 { font-size: 1.2rem; }\n .section-title { font-size: 1rem; }\n \n \/* Horizontal scroll for tables on very small screens *\/\n .table-wrapper { overflow-x: auto; -webkit-overflow-scrolling: touch; }\n table { min-width: 500px; }\n }\n <\/style>\n<\/head>\n<body>\n\n<div class=\"header\">\n <div class=\"container\">\n <h1>Independent Audit and Financial Statements<\/h1>\n <p>Public Disclosure Obligation under the Turkish Commercial Code No. 6102<\/p>\n <\/div>\n<\/div>\n\n<div class=\"container\">\n\n \n <div class=\"section\">\n <h2 class=\"section-title\">Company Information<\/h2>\n <div class=\"company-grid\">\n <div class=\"info-card\">\n <strong>Trade Name<\/strong>\n <span>Mega Insulation Production Marketing Foreign Trade Inc.<\/span>\n <\/div>\n <div class=\"info-card\">\n <strong>Trade Registry Number<\/strong>\n <span>Elaz\u0131\u011f \/ 13782<\/span>\n <\/div>\n <div class=\"info-card\">\n <strong>MERSIS No.<\/strong>\n <span>0-6130-7533-3800010<\/span>\n <\/div>\n <div class=\"info-card\">\n <strong>Tax Office \/ Number<\/strong>\n <span>Hazar VD \/ 613 075 3338<\/span>\n <\/div>\n <div class=\"info-card\">\n <strong>Headquarters Address<\/strong>\n <span>EOSB 2nd Street No: 15\/2 Yaz\u0131konak \/ ELAZI\u011e<\/span>\n <\/div>\n <div class=\"info-card\">\n <strong>Communication<\/strong>\n <span>+90 (424) 255 14 44 | info@megayalitim.com<\/span>\n <\/div>\n <\/div>\n <\/div>\n\n \n <div class=\"section\">\n <h2 class=\"section-title\">Criteria for Being Subject to Independent Audit<\/h2>\n <p style=\"margin-bottom: 15px; color: #555; font-size: 0.9rem;\">\n 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.\n <\/p>\n \n <div class=\"table-wrapper\">\n <table>\n <thead>\n <tr>\n <th>Criteria<\/th>\n <th>Threshold Value<\/th>\n <th style=\"text-align:center\">Year 2023<\/th>\n <th style=\"text-align:center\">The year 2024<\/th>\n <th style=\"text-align:center\">Situation<\/th>\n <\/tr>\n <\/thead>\n <tbody>\n <tr>\n <td><strong>Total Assets<\/strong><\/td>\n <td class=\"amount\">4,000,000,000 TL<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td style=\"text-align:center\"><span class=\"badge badge-pending\">Pending<\/span><\/td>\n <\/tr>\n <tr>\n <td><strong>Annual Net Sales Revenue<\/strong><\/td>\n <td class=\"amount\">4,000,000,000 TL<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td style=\"text-align:center\"><span class=\"badge badge-pending\">Pending<\/span><\/td>\n <\/tr>\n <tr>\n <td><strong>Average Number of Employees<\/strong><\/td>\n <td class=\"amount\">450 people<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td style=\"text-align:center\"><span class=\"badge badge-pending\">Pending<\/span><\/td>\n <\/tr>\n <\/tbody>\n <\/table>\n <\/div>\n\n <div class=\"result-box\">\n <h4>Conclusion<\/h4>\n <p>Our company operates within the scope of the Turkish Commercial Code No. 6102. <strong>It is subject to independent audit.<\/strong> Financial statement data is being updated.<\/p>\n <\/div>\n <\/div>\n\n \n <div class=\"section\">\n <h2 class=\"section-title\">Independent Auditor Information<\/h2>\n <div class=\"two-col\">\n <div class=\"auditor-box\">\n <h4>Independent Auditing Firm<\/h4>\n <div class=\"auditor-item\"><span>Title:<\/span><em>It is being updated.<\/em><\/div>\n <div class=\"auditor-item\"><span>KGK Registration Number:<\/span><em>It is being updated.<\/em><\/div>\n <div class=\"auditor-item\"><span>Address:<\/span><em>It is being updated.<\/em><\/div>\n <div class=\"auditor-item\"><span>Telephone:<\/span><em>It is being updated.<\/em><\/div>\n <\/div>\n <div class=\"auditor-box\">\n <h4>Responsible Auditor<\/h4>\n <div class=\"auditor-item\"><span>Name and Surname:<\/span><em>It is being updated.<\/em><\/div>\n <div class=\"auditor-item\"><span>KGK Registration Number:<\/span><em>It is being updated.<\/em><\/div>\n <div class=\"auditor-item\"><span>Contract Date:<\/span><em>It is being updated.<\/em><\/div>\n <div class=\"auditor-item\"><span>Audit Period:<\/span><em>01.01.2024 - 31.12.2024<\/em><\/div>\n <\/div>\n <\/div>\n <\/div>\n\n \n <div class=\"section\">\n <h2 class=\"section-title\">Summary Financial Statements<\/h2>\n \n <h3 style=\"color: #2d3891; margin: 20px 0 12px 0; font-size: 1rem; font-weight: 600;\">Balance Sheet (Statement of Financial Position)<\/h3>\n <div class=\"table-wrapper\">\n <table>\n <thead>\n <tr>\n <th>Account Item<\/th>\n <th class=\"amount\">31.12.2024 (TL)<\/th>\n <th class=\"amount\">31.12.2023 (TL)<\/th>\n <\/tr>\n <\/thead>\n <tbody>\n <tr class=\"subtotal-row\">\n <td>CURRENT ASSETS<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr>\n <td class=\"indent\">Cash and Cash Equivalents<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr>\n <td class=\"indent\">Trade Receivables<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr>\n <td class=\"indent\">Stocks<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr>\n <td class=\"indent\">Other Current Assets<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr class=\"subtotal-row\">\n <td>FIXED ASSETS<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr>\n <td class=\"indent\">Tangible Fixed Assets<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr>\n <td class=\"indent\">Intangible Fixed Assets<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr>\n <td class=\"indent\">Other Fixed Assets<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr class=\"total-row\">\n <td><strong>TOTAL ASSETS<\/strong><\/td>\n <td class=\"updating\" style=\"color: #ccc;\">It is being updated.<\/td>\n <td class=\"updating\" style=\"color: #ccc;\">It is being updated.<\/td>\n <\/tr>\n <tr><td colspan=\"3\" style=\"height: 10px; background: #f5f6f8;\"><\/td><\/tr>\n <tr class=\"subtotal-row\">\n <td>SHORT-TERM LIABILITIES<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr>\n <td class=\"indent\">Trade Payables<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr>\n <td class=\"indent\">Financial Debts<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr>\n <td class=\"indent\">Other Short-Term Liabilities<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr class=\"subtotal-row\">\n <td>LONG-TERM LIABILITIES<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr>\n <td class=\"indent\">Financial Debts<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr>\n <td class=\"indent\">Other Long-Term Liabilities<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr class=\"subtotal-row\">\n <td>OWN RESOURCES<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr>\n <td class=\"indent\">Paid-in Capital<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr>\n <td class=\"indent\">Capital Reserves<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr>\n <td class=\"indent\">Profit Reserves<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr>\n <td class=\"indent\">Past Years' Profits<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr class=\"total-row\">\n <td><strong>TOTAL PASSIVES<\/strong><\/td>\n <td class=\"updating\" style=\"color: #ccc;\">It is being updated.<\/td>\n <td class=\"updating\" style=\"color: #ccc;\">It is being updated.<\/td>\n <\/tr>\n <\/tbody>\n <\/table>\n <\/div>\n\n <h3 style=\"color: #2d3891; margin: 30px 0 12px 0; font-size: 1rem; font-weight: 600;\">Income Statement (Profit or Loss Statement)<\/h3>\n <div class=\"table-wrapper\">\n <table>\n <thead>\n <tr>\n <th>Account Item<\/th>\n <th class=\"amount\">2024 (TL)<\/th>\n <th class=\"amount\">2023 (TL)<\/th>\n <\/tr>\n <\/thead>\n <tbody>\n <tr>\n <td><strong>Revenue (Net Sales)<\/strong><\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr>\n <td>Cost of Sales (-)<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr class=\"subtotal-row\">\n <td>GROSS PROFIT<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr>\n <td>General Administrative Expenses (-)<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr>\n <td>Marketing Expenses (-)<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr>\n <td>Research and Development Expenses (-)<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr class=\"subtotal-row\">\n <td>CORE OPERATING PROFIT<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr>\n <td>Financing Expenses (-)<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr>\n <td>Income from Other Activities<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr>\n <td>Expenses from Other Activities (-)<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr class=\"subtotal-row\">\n <td>PROFIT BEFORE TAX<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr>\n <td>Tax Expense (-)<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <td class=\"updating\">It is being updated.<\/td>\n <\/tr>\n <tr class=\"total-row\">\n <td><strong>PERIOD NET PROFIT<\/strong><\/td>\n <td class=\"updating\" style=\"color: #ccc;\">It is being updated.<\/td>\n <td class=\"updating\" style=\"color: #ccc;\">It is being updated.<\/td>\n <\/tr>\n <\/tbody>\n <\/table>\n <\/div>\n <\/div>\n\n \n <div class=\"section\">\n <h2 class=\"section-title\">Independent Audit Report<\/h2>\n <div class=\"report-box\">\n <h4>Opinion<\/h4>\n <p>The financial statements of Mega Yal\u0131t\u0131m \u00dcretim Paz. D\u0131\u015f Tic. A.\u015e. 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.<\/p>\n <p style=\"margin-top: 12px; font-style: italic; color: #888;\">The audit report details are being updated.<\/p>\n <\/div>\n \n <div class=\"download-area\">\n <a href=\"#\" class=\"download-btn\">\n <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"none\" viewbox=\"0 0 24 24\" stroke=\"currentColor\">\n <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M12 10v6m0 0l-3-3m3 3l3-3m2 8H7a2 2 0 01-2-2V5a2 2 0 012-2h5.586a1 1 0 01.707.293l5.414 5.414a1 1 0 01.293.707V19a2 2 0 01-2 2z\" \/>\n <\/svg>\n Independent Audit Report (PDF)\n <\/a>\n <a href=\"#\" class=\"download-btn secondary\">\n <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"none\" viewbox=\"0 0 24 24\" stroke=\"currentColor\">\n <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M9 17v-2m3 2v-4m3 4v-6m2 10H7a2 2 0 01-2-2V5a2 2 0 012-2h5.586a1 1 0 01.707.293l5.414 5.414a1 1 0 01.293.707V19a2 2 0 01-2 2z\" \/>\n <\/svg>\n Financial Statements (Excel)\n <\/a>\n <a href=\"#\" class=\"download-btn\">\n <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"none\" viewbox=\"0 0 24 24\" stroke=\"currentColor\">\n <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M9 12h6m-6 4h6m2 5H7a2 2 0 01-2-2V5a2 2 0 012-2h5.586a1 1 0 01.707.293l5.414 5.414a1 1 0 01.293.707V19a2 2 0 01-2 2z\" \/>\n <\/svg>\n Footnotes (PDF)\n <\/a>\n <\/div>\n <\/div>\n\n \n <div class=\"section\">\n <h2 class=\"section-title\">Legal Information<\/h2>\n <div class=\"legal-box\">\n <h4>Public Disclosure Obligation<\/h4>\n <p>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).<\/p>\n <\/div>\n <p class=\"ref-text\">\n <strong>Reference Legislation:<\/strong> Turkish Commercial Code No. 6102, Presidential Decree No. 6434, KGK Turkish Auditing Standards\n <\/p>\n <\/div>\n\n<\/div>\n\n<\/body>\n<\/html>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Ba\u011f\u0131ms\u0131z Denetim ve Mali Tablolar | Mega Yal\u0131t\u0131m Ba\u011f\u0131ms\u0131z Denetim ve Mali Tablolar 6102 Say\u0131l\u0131 T\u00fcrk Ticaret Kanunu Kapsam\u0131nda Kamuyu Ayd\u0131nlatma Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc \u015eirket Bilgileri Ticaret Unvan\u0131 Mega Yal\u0131t\u0131m \u00dcretim Paz. D\u0131\u015f Tic. A.\u015e. Ticaret Sicil No Elaz\u0131\u011f \/ 13782 MERS\u0130S No 0-6130-7533-3800010 Vergi Dairesi \/ No Hazar V.D. \/ 613 075 3338 Merkez Adresi EOSB […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"open","template":"","meta":{"footnotes":""},"class_list":["post-2147","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/megainsulation.com.tr\/en\/wp-json\/wp\/v2\/pages\/2147","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/megainsulation.com.tr\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/megainsulation.com.tr\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/megainsulation.com.tr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/megainsulation.com.tr\/en\/wp-json\/wp\/v2\/comments?post=2147"}],"version-history":[{"count":0,"href":"https:\/\/megainsulation.com.tr\/en\/wp-json\/wp\/v2\/pages\/2147\/revisions"}],"wp:attachment":[{"href":"https:\/\/megainsulation.com.tr\/en\/wp-json\/wp\/v2\/media?parent=2147"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}