| Expenses by nature |
11.Expenses by nature Breakdown of expenses by nature for the years ended 31 December 2025, 2024 and 2023 is as follows: Cost of revenue: | | | | | | | | | 31 December | | 31 December | | 31 December | | | 2025 | | 2024 | | 2023 | Depreciation and amortization (*) | | (63,928,335) | | (62,256,360) | | (59,149,066) | Share of Turkish Treasury | | (21,446,492) | | (19,399,594) | | (17,556,821) | Employee benefit expenses | | (20,587,035) | | (20,176,605) | | (15,964,322) | Cost of goods sold | | (17,133,015) | | (15,945,843) | | (20,211,853) | Frequency expenses | | (7,854,795) | | (7,121,548) | | (6,472,148) | Cost of revenue from financial services (**) | | (7,350,595) | | (5,892,109) | | (3,497,863) | Interconnection and termination expenses | | (5,766,236) | | (5,879,187) | | (7,475,184) | Energy expenses | | (5,105,345) | | (5,843,273) | | (6,948,681) | Radio expenses | | (4,048,031) | | (2,736,561) | | (2,586,778) | Universal service fund | | (2,850,247) | | (2,556,410) | | (2,347,905) | Transmission expenses | | (2,830,437) | | (2,520,299) | | (2,769,227) | Roaming expenses | | (1,937,043) | | (1,981,180) | | (2,144,591) | Internet expense | | (1,924,180) | | (1,972,603) | | (2,241,780) | Others | | (10,362,652) | | (10,044,078) | | (10,167,604) | | | (173,124,438) | | (164,325,650) | | (159,533,823) |
(*) | As at 31 December 2025, depreciation and amortization expenses include depreciation and amortization expenses related to the financial services amounting to TL 1,057,188 (31 December 2024: TL 794,426 and 31 December 2023: TL 617,720). |
(**) | As at 31 December 2025, cost of revenue from financial services includes employee benefit expenses related to the financial services amounting to TL 497,205 (31 December 2024: TL 432,219 and 31 December 2023: TL 352,191). |
Selling and marketing expenses: | | | | | | | | | 31 December | | 31 December | | 31 December | | | 2025 | | 2024 | | 2023 | Employee benefit expenses | | (7,888,200) | | (7,640,468) | | (5,933,094) | Marketing expenses | | (6,668,587) | | (5,410,651) | | (3,722,422) | Selling expenses | | (1,495,726) | | (689,966) | | (579,633) | Others | | (828,209) | | (589,895) | | (503,391) | | | (16,880,722) | | (14,330,980) | | (10,738,540) |
11.Expense by nature (continued) Administrative expenses: | | | | | | | | | 31 December | | 31 December | | 31 December | | | 2025 | | 2024 | | 2023 | Employee benefit expenses | | (6,755,945) | | (6,536,201) | | (4,621,328) | Collection expenses | | (545,781) | | (395,033) | | (243,523) | Consultancy expenses | | (529,156) | | (428,522) | | (389,458) | Service expenses | | (368,415) | | (349,275) | | (297,949) | Travel and entertainment expenses | | (263,576) | | (226,257) | | (157,614) | Maintenance and repair expenses | | (109,593) | | (137,510) | | (135,597) | Utility expenses | | (24,874) | | (12,498) | | (15,129) | Others | | (1,350,975) | | (972,273) | | (620,530) | | | (9,948,315) | | (9,057,569) | | (6,481,128) |
Net impairment losses on financial and contract assets: | | | | | | | | | 31 December | | 31 December | | 31 December | | | 2025 | | 2024 | | 2023 | Net impairment losses on financial and contract assets | | (1,428,706) | | (1,336,712) | | (1,905,236) | | | (1,428,706) | | (1,336,712) | | (1,905,236) |
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