| Summary of finance income and costs |
Recognized in the statement of profit or loss: | | | | | | | | | 31 December | | 31 December | | 31 December | | | 2025 | | 2024 | | 2023 | Interest income | | 8,711,978 | | 9,869,230 | | 5,892,931 | Income from money market fund | | 3,008,831 | | — | | — | Income from financial assets carried at fair value | | 202,147 | | 2,233,632 | | 8,702,488 | Cash flow hedges – reclassified to profit or loss (*) | | — | | — | | 6,212,859 | Net fair value gains on derivative financial instruments and interest | | — | | — | | 2,162,706 | Interest income from financial assets | | 4,918,494 | | 1,481,711 | | 960,936 | Finance income | | 16,841,450 | | 13,584,573 | | 23,931,920 | | | | | | | | Net foreign exchange losses | | (7,366,352) | | (4,912,921) | | (26,488,339) | Net interest expenses for financial assets and liabilities measured at amortized cost | | (14,123,157) | | (14,996,147) | | (11,031,337) | Net fair value losses on derivative financial instruments and interest | | (774,771) | | (1,503,427) | | — | Cash flow hedges – reclassified to profit or loss (*) | | 412,285 | | (803,095) | | — | Other | | (212,028) | | (69,994) | | (147,242) | Finance costs | | (22,064,023) | | (22,285,584) | | (37,666,918) | | | | | | | | Monetary gain (loss) | | 1,598,366 | | 7,657,905 | | 7,213,152 | | | | | | | | Net finance costs | | (3,624,207) | | (1,043,106) | | (6,521,846) |
(*) | Reclassification adjustments relating to cash flow hedge are TL 412,285, TL 186,626 and TL 6,960,313 and reclassification adjustments relating to cost of hedging reserve are TL (0), TL (989,721) and TL (747,454) for the years ended 31 December 2025, 2024, 2023 respectively. |
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