OFİS YEM GIDA SANAYİ TİCARET A.Ş. Özel Durum Açıklaması (Genel) 3 Şubat 2026

Following questions received from our investors, it has been deemed appropriate by our Company to make the following disclosure.

Within the scope of the Communiqué on the Amendment to the VAT General Implementation Communiqué (Serial N 57), which was published in the Official Gazette on Saturday, January 31, a regulation has been introduced regarding the VAT rates applied to premixes and flakes, which are feed additives.

Our assessment of the possible effects of this regulation on our Company's operations is as follows:

In compound feeds for cattle and small ruminants, which are predominantly produced by Ofis Yem, premixes used as feed additives account for approximately 2% of the raw material cost. Within this framework, the VAT regulation applied to vitamin- and mineral-based premixes does not directly create a cost increase for feed manufacturers.

Also, Feed manufacturers are entitled, under the relevant legislation, to receive a refund of the VAT paid on these inputs from the Ministry of Finance. Accordingly, when calculating costs, feed manufacturers do not consider the VAT paid at the input stage as a cost element, as pricing is carried out on the assumption that such VAT will be refunded.

In light of all these considerations, it is assessed that the regulation in question will not have a negative impact on our Company's operations, profitability, or activities, and our Company will continue to pursue its growth-oriented strategy as it has done to date.

Respectfully announced to the public.

The English translation of this disclosure is provided for convenience only, and in case of any discrepancy between the Turkish and English texts, the Turkish version shall prevail.