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FINANCIAL RESULTS 3Q | 25
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NOTICE The information contained in this document has not been independently verified. No representation or warranty, express or implied, is made as to, and no reliance should be placed on, the fairness, accuracy, completeness or correctness of the information or opinions contained herein. Neither the company nor any of its respective affiliates, advisors or representatives shall have any liability whatsoever (in negligence or otherwise) for any loss howsoever arising from any use of this presentation or its contents or otherwise arising in connection with the presentation. This presentation does not constitute an offer or invitation to purchase or subscribe for any securities and no part of it shall form the basis of or be relied upon in connection with any contract or commitment whatsoever. Please note that all financial data are prepared based on IFRS accounting. Financial data starting with 2023 FY results have been prepared by applying inflation accounting in accordance with the provisions of IAS 29. In addition to financial data with IAS 29, we also provide financial data without IAS 29 for information purpose only. As Company provides its guidance based on financial data without IAS 29, additional information on financial data aims to help investors to make comprehensive analysis on quarterly results. Due to rounding, numbers presented throughout this document may not add up precisely to the totals provided and percentages may not precisely reflect the absolute figures. Note: EBITDA is a "non GAAP" measure. The EBITDA definition used in this investor presentation includes Revenues, Cost of Sales, Marketing Expenses, General Administrative Expenses but excludes Depreciation and Amortization Expenses. B I M 3 Q 2 5 R E S U L T S P R E S E N T A T I O N
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B I M 3 Q 2 5 R E S U L T S P R E S E N T A T I O N Financial Performance Operational Performance Highlights Q &A APPDX
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SALES (+7% YoY) 179.7 billion TL 19.0 billion TL NET CASH (including STFA) CAPEX (2.7% of sales) 4.8 billion TL (156 new stores in 3Q25) 14,231 Total stores EBITDA (7.4% margin) 13.2 billion TL NET INCOME (2.9% margin) 5.3 billion TL B I M 3 Q 2 5 R E S U L T S P R E S E N T A T I O N • Strong operating performance. • High effective tax rate from reporting standards gap. Highlights HEADLINES of KEY FIGURES for 3Q25 (with TAS 29 inflation accounting on financials)
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B I M 3 Q 2 5 R E S U L T S P R E S E N T A T I O N Financial Performance Operational Performance Highlights Q &A APPDX
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B I M 3 Q 2 5 R E S U L T S P R E S E N T A T I O N QUARTERLY (w/o TAS 29) (*) Note: Calculated on the basis of net sales generatedin 3Q23 and 3Q25 by stores operating on 30 September 2023 and that were still open on 30 September 2025 (10,521 stores). 3Q 2024 3Q 2025 CHANGE Like-For-Like Sales (per store/per day (TL) 101,006 133,334 32.0% Like-For-Like Basket (TL/per visit) 181.40 244.87 35.0% Like-For-Like Customer Traffic (per store/per day) 556.8 544.5 -2.2% LIKE FOR LIKE SALES INCREASE (BIM TURKIYE*) Operational Performance • Bimflation was 29% YoY in 3Q25. 9 MONTHS (w/o TAS 29) 9M 2024 9M 2025 CHANGE Like-For-Like Sales (per store/per day (TL) 93,733 123,646 31.9% Like-For-Like Basket (TL/per visit) 168.99 230.50 36.4% Like-For-Like Customer Traffic (per store/per day) 554.7 536.4 -3.3% 65% 72% 74% 68% 50% 40% 35% 28% 32% 63% 58% 62% 65% 54% 45% 36% 31% 29% 3Q23 4Q23 1Q24 2Q24 3Q24 4Q24 1Q25 2Q25 3Q25 LFL Sales Trend (YoY%) Bimflation (YoY%)
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85% 10% 5% 1% BİM TR FİLE BİM MAROC BİM EGYPT 3Q25 54% 36% 9% 1% Private Label Branded Spot Exclusive 87% 8% 4% 1% 3Q24 58% 32% 9% 1% BY CATEGORY BİM Türkiye B I M 3 Q 2 5 R E S U L T S P R E S E N T A T I O N BY FORMAT AND GEOGRAPHY* REVENUE BREAKDOWN Operational Performance 3Q24 3Q25 *Without TAS 29 Inflation Accounting
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B I M 3 Q 2 5 R E S U L T S P R E S E N T A T I O N • Store growth6% YoY EXPANSION Operational Performance QUARTERLY TOTAL Openings (q-q) 13,377 13,583 13,809 14,075 14,231 253 206 226 266 156 11,952 12,089 12,261 12,462 12,568 272 287 295 312 329 759 789 828 869 898 394 418 425 432 436 3 Q 2 4 4 Q 2 4 1 Q 2 5 2 Q 2 5 3 Q 2 5
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B I M 3 Q 2 5 R E S U L T S P R E S E N T A T I O N CAPEX Operational Performance 9 MONTHS QUARTERLY With TAS 29 Without TAS 295,105 4,150 4,630 5,102 5,452 4.1% 3.2% 3.2% 3.4% 3.1% 3Q24 4Q24 1Q25 2Q25 3Q25 Capex Capex to sales 12,964 15,183 3.9% 3.2% 9M 2024 9M 2025 Capex Capex to sales 5,918 4,785 3.5% 2.7% 3Q24 3Q25 Capex Capex to sales 18,184 15,538 3.7% 3.0% 9M 2024 9M 2025 Capex Capex to sales
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B I M 3 Q 2 5 R E S U L T S P R E S E N T A T I O N Financial Performance Operational Performance Highlights Q &A APPDX
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489,801 512,767 9M 2024 9M 2025 Revenues (TRY m) 5% y-y 167,868 179,681 3Q24 3Q25 Revenues (TRY m) 7% y-y B I M 3 Q 2 5 R E S U L T S P R E S E N T A T I O N NET SALES Financial Performance 9 MONTHS QUARTERLY With TAS 29 Without TAS 29123,575 128,471 144,412 151,610 176,034 3Q24 4Q24 1Q25 2Q25 3Q25 Revenues (TRY m) 42% y-y 331,251 472,056 9M 2024 9M 2025 Revenues (TRY m) 43% y-y
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84,436 99,350 17.2% 19.4% 9M 2024 9M 2025 Gross Profit (TRY m) Gross Margin 29,747 36,034 17.7% 20.1% 3Q24 3Q25 Gross Profit (TRY m) Gross Margin B I M 3 Q 2 5 R E S U L T S P R E S E N T A T I O N GROSS PROFIT Financial Performance 9 MONTHS QUARTERLY With TAS 29 Without TAS 29 25,736 27,109 29,930 32,879 37,557 20.8% 21.1% 20.7% 21.7% 21.3% 3Q24 4Q24 1Q25 2Q25 3Q25 Gross Profit (TRY m) Gross Margin 67,716 100,366 20.4% 21.3% 9M 2024 9M 2025 Gross Profit (TRY m) Gross Margin
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B I M 3 Q 2 5 R E S U L T S P R E S E N T A T I O N OPERATING LEVERAGE Financial Performance 9 MONTHS QUARTERLY With TAS 29 Without TAS 29 18,794 18,994 23,258 25,062 26,125 15.2% 14.8% 16.1% 16.5% 14.8% 3Q24 4Q24 1Q25 2Q25 3Q25 Opex (TRY m) Opex to Sales (%) 49,963 74,445 15.1% 15.8% 9M 2024 9M 2025 Opex (TRY m) Opex to Sales (%) 27,950 29,506 16.6% 16.4% 3Q24 3Q25 Opex (TRY m) Opex to Sales (%) 80,804 89,909 16.5% 17.5% 9M 2024 9M 2025 Opex (TRY m) Opex to Sales (%)
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B I M 3 Q 2 5 R E S U L T S P R E S E N T A T I O N OPEX MANAGEMENT QUARTERLY * Financial Performance *With TAS 29 Inflation Accounting 3Q24 10.27% 0.91% 0.11% 0.30% 0.30% 3.14% 1.63% 3Q25 9.64% 0.81% 0.10% 0.28% 0.26% 3.66% 1.67% As % of Revenues 16.65% -63bp -10bp -1bp -1bp -5bp +53bp +4bp 16.42% 14.0% 14.5% 15.0% 15.5% 16.0% 16.5% 17.0% 17.5% 18.0% 3Q24 OPEX Personnel expenses Utility Expense Packaging Expenses Vehicles fuel & maintenance expense Advertising costs D&A Other 3Q25 OPEX
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19,555 29,385 4.0% 5.7% 9M 2024 9M 2025 EBITDA (TRY m) EBITDA Margin 7,244 13,235 4.3% 7.4% 3Q24 3Q25 EBITDA (TRY m) EBITDA Margin B I M 3 Q 2 5 R E S U L T S P R E S E N T A T I O N EBITDA Financial Performance 9 MONTHS QUARTERLY With TAS 29 Without TAS 29 9,250 10,679 9,746 11,049 15,130 7.5% 8.3% 6.7% 7.3% 8.6% 3Q24 4Q24 1Q25 2Q25 3Q25 EBITDA (TRY m) EBITDA Margin 23,862 35,925 7.2% 7.6% 9M 2024 9M 2025 EBITDA (TRY m) EBITDA Margin
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18,467 11,253 3.8% 2.2% 9M 2024 9M 2025 Net Income (TRY m) Net Margin B I M 3 Q 2 5 R E S U L T S P R E S E N T A T I O N NET INCOME Financial Performance 9 MONTHS QUARTERLY With TAS 29 Without TAS 29 5,446 5,546 4,659 6,052 8,041 4.4% 4.3% 3.2% 4.0% 4.6% 3Q24 4Q24 1Q25 2Q25 3Q25 Net Income (TRY m) Net Margin 14,020 18,751 4.2% 4.0% 9M 2024 9M 2025 Net Income (TRY m) Net Margin 5,800 5,275 3.5% 2.9% 3Q24 3Q25 Net Income (TRY m) Net Margin
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B I M 3 Q 2 5 R E S U L T S P R E S E N T A T I O N QUARTERLY CASH FLOW BRIDGE* Financial Performance As % of Revenues 8.3% 0.3% 3.1% 1.6% 1.3% 1.2% *Without TAS 29 Inflation Accounting 14,617 609 5,452 2,882 2,360 2,090 Cash position including ST Financial Assets (2Q25) Funds from operations Change in NWC CAPEX Lease Payment Dividend Distribution Other Cash position including ST Financial Assets (3Q25) Total 13,627 Total 19,031 15,535 3,582 Cash2,921 Cash 10,706 STFA 15,449 STFA
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B I M 3 Q 2 5 R E S U L T S P R E S E N T A T I O N 329 Stores 3 Logistic Centers FİLE Financial Performance 329 stores in 33 cities, 17 new stores in 3Q25. FİLE online shopping platform operates with 93 stores, two of which are dark stores. 33% share of Private Labels within FİLE’s total sales. Online sales form 5,4% of FİLE’s revenues.
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B I M 3 Q 2 5 R E S U L T S P R E S E N T A T I O N BİM MAROC MAROC TL 8.2 bn* Sales 4 logistic centers BİM EGYPT EGYPT FOREIGN OPERATIONS Financial Performance 6,300 Employees TL 680 m* EBITDA 898 Stores TL 1.1 bn* Sales 2 logistics centers 2,391 Employees TL 7 m* EBITDA 436 Stores *Quarterly
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B I M 3 Q 2 5 R E S U L T S P R E S E N T A T I O N Financial Performance Operational Performance Highlights Q &A APPDX
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B I M 3 Q 2 5 R E S U L T S P R E S E N T A T I O N Financial Performance Operational Performance Highlights Q &A APPDX
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B I M 3 Q 2 5 R E S U L T S P R E S E N T A T I O N TFRS INCOME STATEMENT (with TAS 29) APPDX TL million 9 months ended 30 September 3 months ended 30 September 9M 2024 9M 2025 Change % YoY 3Q 2024 3Q 2025 Change % YoY Net Sales 489,801 512,767 5% 167,868 179,681 7% COGS (405,365) (413,417) 2% (138,121) (143,647) 4% Gross Profit 84,436 99,350 18% 29,747 36,034 21% TotalSG&A (80,804) (89,909) 11% (27,950) (29,506) 6% EBIT 3,633 9,441 160% 1,797 6,528 263% Net Financial Income/(Expenses) (4,459) (5,787) 30% (1,568) (1,979) 26% Monetary Gain (Loss) 22,727 15,890 -30% 7,413 5,045 -32% Other Income/(Expenses) 2,947 2,910 -1% 844 465 -45% PBT 24,848 22,454 -10% 8,486 10,059 19% Taxes (6,345) (11,087) 75% (2,655) (4,662) 76% Net Income 18,502 11,367 -39% 5,830 5,397 -7% Non-controlling Interests 35 114 226% 31 122 297% Owners of Parent 18,467 11,253 -39% 5,800 5,275 -9% D&A (15,923) (19,944) 25% (5,446) (6,707) 23% EBITDA 19,555 29,385 50% 7,244 13,235 83%
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B I M 3 Q 2 5 R E S U L T S P R E S E N T A T I O N TFRS INCOME STATEMENT (w/o TAS 29) APPDX TL million 9 months ended 30 September 3 months ended 30 September 9M 2024 9M 2025 Change % YoY 3Q 2024 3Q 2025 Change % YoY Net Sales 331,251 472,056 43% 123,575 176,034 42% COGS (263,535) (371,690) 41% (97,840) (138,477) 42% Gross Profit 67,716 100,366 48% 25,736 37,557 46% TotalSG&A (49,963) (74,445) 49% (18,794) (26,125) 39% EBIT 17,753 25,921 46% 6,942 11,432 65% Net Financial Income/(Expenses) (3,026) (5,335) 76% (1,156) (1,945) 68% Other Income/(Expenses) 2,701 4,494 66% 1,247 1,709 37% PBT 17,428 25,080 44% 7,033 11,196 59% Taxes (3,381) (6,261) 85% (1,563) (3,079) 97% Net Income 14,047 18,819 34% 5,469 8,117 48% Non-controlling Interests 26 68 159% 23 76 224% Owners of Parent 14,020 18,751 34% 5,446 8,041 48% D&A (6,108) (10,005) 64% (2,308) (3,698) 60% EBITDA 23,862 35,925 51% 9,250 15,130 64%
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B I M 3 Q 2 5 R E S U L T S P R E S E N T A T I O N TFRS INCOME STATEMENT (w/o TAS 29, w/o TFRS 16) APPDX TL million 9 months ended 30 September 3 months ended 30 September 9M 2024 9M 2025 Change % YoY 3Q 2024 3Q 2025 Change % YoY Net Sales 331,251 472,056 43% 123,575 176,034 42% COGS (263,535) (371,690) 41% (97,840) (138,477) 42% Gross Profit 67,716 100,366 48% 25,736 37,557 46% TotalSG&A (51,729) (77,848) 50% (19,519) (27,366) 40% EBIT 15,987 22,519 41% 6,217 10,191 64% Net Financial Income/(Expenses) (239) (589) 146% (81) (202) 148% Other Income/(Expenses) 2,578 4,499 75% 1,119 1,784 59% PBT 18,326 26,429 44% 7,254 11,773 62% Taxes (3,750) (6,604) 76% (1,759) (3,225) 83% Net Income 14,575 19,825 36% 5,495 8,548 56% Non-controlling Interests 57 99 76% 34 85 150% Owners of Parent 14,519 19,726 36% 5,461 8,464 55% D&A (3,065) (5,505) 80% (1,184) (2,056) 74% EBITDA 19,052 28,024 47% 7,400 12,248 66%
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B I M 3 Q 2 5 R E S U L T S P R E S E N T A T I O N TFRS BALANCE SHEET (with TAS 29) APPDX TL Million As of 31 December 2024 30 September 2025 TOTALCURRENT ASSETS 92,870 115,145 Cash & Cash Equivalents 3,531 3,582 Financial Investments 6,804 15,449 TradeReceivables 29,766 33,391 Prepayments 3,821 3,636 Inventories 46,517 55,459 Other Current Assets 2,431 3,628 TOTALNON-CURRENT ASSETS 202,954 211,582 Financial Investments 6,831 6,831 TangibleAssets 112,985 117,836 Right of Use Assets (IFRS 16) 80,274 84,129 Other Non-CurrentAssets 2,865 2,786 TOTALASSETS 295,824 326,727 TOTALCURRENT LIABILITIES 93,662 114,323 Current Borrowings 10,218 11,228 Bank loans 0 180 Lease liabilities 10,218 11,048 TradePayables 76,026 90,294 Current TaxLiabilities 1,631 2,709 Other Current Liabilities 5,787 10,092 TOTALNON-CURRENT LIABILITIES 53,479 58,880 Lease Liabilities 36,161 37,624 Non-Current Provisions 2,097 2,004 DeferredTaxLiabilities 15,222 19,253 TOTALEQUITY 148,683 153,524 TOTALEQUITY AND LIABILITIES 295,824 326,727
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B I M 3 Q 2 5 R E S U L T S P R E S E N T A T I O N TL million 9 months ended 30 September 9M 2024 9M 2025 Net Income 18,502 11,367 D&A 15,923 19,944 Non Cash Tax Expense 6,345 11,087 Other Non-Cash Items (2,808) 2,065 Funds From Operations 37,963 44,463 Change In Net Working Capital 7,929 554 Tax & Other Payments (5,740) (6,056) Operating Cash Flow 40,152 38,960 Capital Expenditures (18,184) (15,538) Proceeds From Sales of PPE 740 (493) Change in Financial Investments (16,023) (8,645) Cash Flow from InvestingActivities (33,467) (24,675) Free Cash Flow 6,685 14,285 Dividends (1,733) (4,930) Proceeds from ST Borrowings 468 180 Proceeds from Lease Borrowings (7,039) (8,538) Treasury Shares Purchase & Sale, Net 0 (61) Cash Flow From Financing Activity (8,305) (13,348) Currency TranslationDifferences (49) (81) Monetary loss on cash and cash equivalents (1,064) (804) Increase/(Decrease)In Cash (1,669) 855 TFRS CASH FLOW (with TAS 29) APPDX