PROFIT DISTRIBUTION POLICY

REYSAŞ TRANSPORTATION AND LOGISTICS INC. DIVIDEND DISTRIBUTION POLICY

Pursuant to the Turkish Commercial Code, the Capital Markets Law, and related regulations, our “Dividend Distribution Policy,” which determines the decisions on profit distribution in accordance with Article 16 of our Articles of Association titled “Determination and Distribution of Profit,” is established as follows:

Taking into account the Company’s financial structure, profitability, and the general economic conditions, it is targeted to distribute 10% of the distributable net profit for the period, calculated in accordance with Capital Markets legislation, in the form of cash dividends and/or bonus shares. The distribution of dividends in cash and/or bonus shares shall be submitted to the approval of the General Assembly, provided it does not adversely affect the Company's capital structure or investment expenditures.

The dividend distribution date shall be determined based on the proposal of the Board of Directors and in compliance with the Capital Markets regulations, and payment shall commence no later than the end of the fiscal year in which the General Assembly resolves on dividend distribution. The General Assembly, or the Board of Directors if authorized, may decide to distribute dividends in installments in accordance with Capital Markets regulations. Interim dividends may also be paid in line with applicable regulations.

According to the provisions of our Articles of Association, there is no privilege granted in dividend distribution. Dividends to be distributed to shareholders shall be allocated equally to all existing shares as of the distribution date, regardless of their issuance or acquisition dates, in proportion to their shareholding.