Financial Position A&T Finansal Kiralama A.Ş. Annual Report 2024 46 47 SALES, PRODUCTIVITY AND PROFITABILITY RATIOS DIVIDEND DISTRIBUTION POLICY The principles of the Company’s dividend distribution are determined by taking into account the relevant articles of the Articles of Association and the provisions of the Turkish Commercial Code and other relevant legislation. Dividend Distribution is approved and resolved by the General Assembly in accordance with the proposal of the Board of Directors. In determining the profit distribution policy, the financial results of the company, current economic conditions and so forth are effective. The Company did not distribute cash profit. Dividend distribution is carried out by adding the profit to be distributed to the capital of the company. ASSESSING WHETHER THE COMPANY CAPITAL HAS BEEN UNFULFILLED (Thousands TL) 2024 2023 2022 Finance Lease Rec, (Gross) 1,635,234 1,403,761 891,498 Finance Lease Rec, (Principal) 1,437,802 1,223,837 784,256 Finance Lease Rec, (Interest) -197,432 -179,924 -107,242 Finance Lease Incomes 190,173 115,906 63,403 Net Operating P/L 30,088 12,145 21,372 Net Profit/Loss 24,364 19,492 15,843 (ROE) % 10.46 9.88 9.54 (ROA) % 1.52 1.61 2.03 İnvestment Volume 1,004,041 629,247 580,888 Debt /S,H, Equity Ratio 5.56 5.65 3.93 There is no lack of capital and the Company has not been indebted. * Ongoing investments are included. The Company’s Profit Distribution Table is Shown below. 1 January – 31 December 2024 1 January – 31 December 2023 I. Distribution of Current Year Profit 1.1 CURRENT PERIOD PROFIT 30,087,546 12,145,030 1.2 TAXES AND LEGAL DUTIES PAYABLE (-) (5,723,162) 7,346,511 1.2.1 Corporate tax (income tax) (11,594,873) (2,943,425) 1.2.2 Withholding tax -- -- 1.2.3 Other taxes and duties 5,871.711 10.289,936 A. NET PROFIT FOR THE PERIOD (1.1-1.2) 24,364,384 19,491,541 1.3 ACCUMULATED LOSSES (-) -- -- 1.4 FIRST LEGAL RESERVES (-) -- 974,577 1.5 OTHER STATUTORY RESERVES (-) -- -- B. NET PROFIT AVAILABLE FOR DISTRIBUTION [(A-(1.3+1.4+1.5)] 24,364,384 18,516,965 1.6 FIRST DIVIDEND TO SHAREHOLDERS (-) -- -- 1.6.1 To owners of ordinary shares -- -- 1.6.2 To owners of privileged shares -- -- 1.6.3 To owners of redeemed shares -- -- 1.6.4 To profit sharing bonds -- -- 1.6.5 To holders of profit and loss sharing certificates -- -- 1.7 DIVIDENDS TO PERSONNEL (-) -- -- 1.8 DIVIDENDS TO BOARD OF DIRECTORS (-) -- -- 1.9 SECOND DIVIDEND TO SHAREHOLDERS (-) -- -- 1.9.1 To owners of ordinary shares -- -- 1.9.2 To owners of privileged shares -- -- 1.9.3 To owners of redeemed shares -- -- 1.9.4 To profit sharing bonds -- -- 1.9.5 To holders of profit and loss sharing certificates -- -- 1.10 SECOND LEGAL RESERVES (-) -- --
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