OYAK Çimento Fabrikalari : Financial Statements 30.06.2021

(CONVENIENCE TRANSLATION OF CONDENSED INTERIM CONSOLIDATED FINANCIAL STATEMENTS ORIGINALLY ISSUED IN TURKISH)

OYAK ÇİMENTO FABRİKALARI ANONİM ŞİRKETİ AND ITS SUBSIDIARIES

CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS

AS OF 30 JUNE 2021 AND INDEPENDENT AUDITOR'S REVIEW REPORT

INDEX	PAGE
CONDENSED CONSOLIDATED INTERIM STATEMENT OF FINANCIAL POSITION ............	1-3
CONDENSED CONSOLIDATED INTERIM STATEMENT OF PROFIT OR LOSS AND OTHER
COMPREHENSIVE INCOME ................................................................................................................	4-5
CONDENSED CONSOLIDATED INTERIM STATEMENT OF CHANGES IN EQUITY .............	6
CONDENSED CONSOLIDATED INTERIM STATEMENT OF CASH FLOWS.............................	7-8
NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS ......	9-42

OYAK ÇİMENTO FABRİKALARI ANONİM ŞİRKETİ AND ITS SUBSIDIARIES

REVIEWED CONDENSED CONSOLIDATED INTERIM STATEMENT OF FINANCIAL POSITION AS OF 30 JUNE 2021

(Amounts are expressed in Turkish Lira (TL) unless otherwise stated.)

		Reviewed	Audited
		Current Period	Prior Period
		30 June	31 December
	Notes	2021	2020
ASSETS
Current Assets		2.270.121.256	1.909.488.901
Cash and Cash Equivalents	3	641.681.934	448.831.807
Financial Investments	9	103.215.818	85.754.711
Trade Receivables	4-5	982.357.641	926.136.800
Trade Receivables from Related Parties	4	55.640.913	18.472.262
Trade Receivables from Third Parties		926.716.728	907.664.538
Other Receivables		9.231.994	12.242.448
Other Receivables from Related Parties	4	2.487.020	-
Other Receivables from Third Parties		6.744.974	12.242.448
Inventories	6	511.552.207	352.430.450
Derivative Financial Instruments		230.734	-
Prepaid Expenses	7	21.404.334	75.737.614
Current Tax Assets		-	134.884
Other Current Assets		446.594	8.220.187
Non-current Assets		2.099.621.210	2.063.237.639

Other Receivables

Other Receivables from Third Parties Investment Properties

Right-of-use Assets

Property, Plant and Equipment Intangible assets

Goodwill

Other Intangible Assets

Prepaid Expenses

Deferred Tax Assets

Other Non-current Assets

	6.710.791	2.988.820
	6.710.791	2.988.820
	29.677.754	29.954.268
	17.877.672	16.791.857
8	1.873.154.380	1.835.124.391
	78.711.108	83.063.745
	7.062.941	7.062.941
8	71.648.167	76.000.804
7	16.920.578	6.851.266
14	76.092.094	87.956.953
	476.833	506.339

TOTAL ASSETS

4.369.742.466 3.972.726.540

The accompanying notes form an integral part of these condensed consolidated interim financial statements.

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