Sorumluluk Beyanı (Konsolide)

We hereby declare, within the scope of the Capital Markets Board (CMB) regulations, that the consolidated financial position statement, profit or loss and other comprehensive income statement, cash flow statement, and statement of changes in equity ("Financial Statements") for the period of 01.01.2026 - 31.03.2026, prepared in accordance with the Turkish Accounting Standards/Turkish Financial Reporting Standards (TAS/TFRS) and formats determined by the CMB as per the CMB's Communiqué No. II-14.1 on "Principles of Financial Reporting in Capital Markets" ("Communiqué"), along with their explanatory notes, as well as the Board of Directors' Annual Activity Report:

a) Have been reviewed by us,

b) To the best of our knowledge within the scope of our duties and responsibilities in our company, the consolidated financial statements and activity report do not contain any false statements regarding material matters, nor do they omit any material information that could result in a misleading statement as of the date of disclosure,

c) To the best of our knowledge within the scope of our duties and responsibilities in our company, the financial statements prepared in accordance with the Communiqué, together with those under the scope of consolidation, truthfully reflect the assets, liabilities, financial position, and profit or loss of the enterprise; and the activity report truthfully reflects the development and performance of the business and its financial position, together with the significant risks and uncertainties it faces under the scope of consolidation.

GÜBRE FABRİKALARI T.A.Ş.

Hasan Dursun - Chairperson of the Audit Committee

Mehmet ŞAHİN - Member of the Audit Committee

Hande ERDOĞMUŞ - Director of Financial Affairs