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Presentation Currency
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TL
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Financial Statement Year / Period
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2025 / 6 Months
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Nature of Financial Statements
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Consolidated
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1) Are there any activities of the company itself, partners or subsidiaries that do not comply with the Participation Finance Principles written in the article of association?
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NO
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2) Are there any share privileges that do not comply with the Participation Finance Principles written in the article of association?
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NO
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3) Does the company engage in the actions and/or transactions defined in Article 1.5 of the Standard and Article 1.D of the Guidelines?
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NO
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4) Does the company have activities and/or income that are directly contrary to the principles of participation finance?
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YES
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5) The ratio of the company's total income that do not comply with the Participation Finance Principles (%) [ (4B+4C-4D) / 4E ] * 100
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1,74
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6) The ratio of the company's assets that do not comply with the Participation Finance Principles (%) [ 5F-5G) / 5H ] * 100
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4,99
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7) The ratio of the company's liabilities that do not comply with the Participation Finance Principles (%) [ (6I-6J) / 5H ] * 100
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23,51
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1) Activities Written In Article Of Association That Do Not Comply With The Participation Finance Principles
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YES / NO
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SECTION NUMBER
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1) Does the company's, its partners' or subsidiaries' article of association include any of the activities listed in article 1.2 of the Standard?
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NO
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2) Does the company's, its partners' or subsidiaries' article of association allow to become a partner in companies whose activities include any of the activities listed in article 1.2 of the Standard?
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NO
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2) Preferred Shares and Usufruct Shares Information
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YES / NO
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SECTION NUMBER
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1) Are there any dividend privileges among the share groups of the company or, if any, in the usufruct shares?
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NO
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2) Are there any liquidation privileges among the share groups of the company or, if any, in the usufruct shares?
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NO
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3) Statement on Standard Article 1.5 and Guideline Article 1.D
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YES / NO
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NOTE
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1) Is there a disclosure to the public made by the company's authorized body or officials regarding the company's support for the actions described in Standard's article 1.5 and Guideline's article 1.D?
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NO
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2) Are there any decisions made by public authorities or national or international courts regarding the company's support for the acts described in Standard's article 1.5 and Guideline's article 1.D?
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NO
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4) Incomes That Do Not Comply With The Participation Finance Principles
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A) ACTIVITIES THAT RENDER THE COMPANY DIRECTLY CONTRARY TO THE PRINCIPLES OF PARTICIPATION FINANCE PURSUANT TO GUDELINE ARTICLE 3.1
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YES / NO
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1) Does the company itself, its shareholders or subsidiaries have activities and/or income for the production and trade of alcoholic beverages/foods in accordance with the Guideline's article 3.1.1?
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YES
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2) Does the company itself, its partners or subsidiaries have activities and/or income for the production and trade of pork products in accordance with the Guideline's article 3.1.2?
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NO
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3) Does the company itself, its partners or subsidiaries have activities and/or income for the production and wholesale trade of tobacco products for smoking in accordance with the Guideline's article 3.1.3?
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NO
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4) Does the company itself, its partners or subsidiaries have gambling or gambling-like activities and/or income in accordance with the Guideline's article 3.1.4?
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NO
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5) Does the company itself, its partners or subsidiaries have any financial sector activities and/or income, excluding those based on participation finance?
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NO
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6) Does the company itself, its partners or subsidiaries have any publishing activities and/or revenue that are contrary to morality and Islamic values in accordance with the Guideline's article 3.1.5?
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NO
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7) Does the company itself, its partners or subsidiaries have hotel management, tourism sector activities, various entertainment and organization activities and/or income that are incompatible with Islamic values in accordance with the Guideline's article 3.1.6?
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NO
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B) INCOME FROM ACTIVITIES THAT ARE NOT IN COMPLIANCE WITH THE PRINCIPLES OF PARTICIPATION FINANCE BUT ARE PERMITTED UP TO 5% IN ACCORDANCE WITH GUIDELINE ARTICLE 3.2
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ITEM NAME
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AMOUNT
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TL
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2025 / 6 Months
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Consolidated
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1) In accordance with the Guideline's article 3.2.2, total revenue from the retail sale of tobacco products damaging to health
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0
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2) In accordance with the Guideline's article 3.2.3, total income from business and services provided to companies that do not operate in accordance with the principles of participation finance
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0
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3) In accordance with the Guideline's article 3.2.4, total rental income from companies that do not operate in accordance with the principles of participation finance
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0
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4) In accordance with the Guideline's article 3.2.5, total revenue from advertising, branding, sponsorship and brokerage activities
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0
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TOTAL
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0
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C) RELATED FINANCIAL STATEMENT ITEMS
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ITEM NAME
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AMOUNT
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TL
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2025 / 6 Months
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Consolidated
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1) Other Operating Income
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101.805.857
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2) Finance Income
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300.135.513
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3) Investment Activity Income
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346.406
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4) Revenue from Finance Sector Operations
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0
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5) Share of Profit (Loss) of Associated and Joint Ventures Accounted for Using Equity Method
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0
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TOTAL
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402.287.776
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D) INCOME THAT COMPLY WITH THE PARTICIPATION FINANCE PRIINCIPLES THAT IS IN THE FINANCIAL STATEMENT ITEMS LISTED IN TABLE C
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ITEM NAME
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AMOUNT
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TL
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2025 / 6 Months
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Consolidated
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1) Price difference income (The portion accounted for in the items listed in table C)
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0
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2) Foreign exchange gains (The portion accounted for in the items listed in table C)
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147.356.859
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3) Term sales income (The portion accounted for in the items listed in table C)
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2.581.354
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4) Income from participation-based assets and funds included currency protected deposit
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0
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5) Social security contribution income
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0
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6) Promotion income from participation banks
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0
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7) Customer prepayments recorded as revenue (The portion accounted for in the items listed in table C)
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0
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8) Provisions no longer required
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49.920.372
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9) Service revenue (The portion accounted for in the items listed in table C)
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0
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10) Rent and maintenance-repair income (The portion accounted for in the items listed in table C)
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0
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11) Warehousing income (The portion accounted for in the items listed in table C)
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0
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12) Compensation and penalty income
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0
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13) Insurance damage compensation income
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2.802.346
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14) Lawsuit income
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0
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15) Dividend income from companies whose activities comply with the participation finance principles
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0
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16) Total of other income that comply with the participation finance principles not listed above (The portion accounted for in the items listed in table C)
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13.099.712
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TOTAL
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215.760.643
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Explanation for the article 16 above
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Şirket'in esas faaliyetleri ile alakalı, finansal tabloda esas faaliyetlerinden diğer gelirler ( 12.753.30 TL) ve yatırım faaliyetlerinden gelirler ( 346.406 TL) kalemlerinden oluşan tutar Katılım Finans İlkeleri'ne uygun olan gelirleri kapsamaktadır.6
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ITEM NAME
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AMOUNT
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TL
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2025 / 6 Months
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Consolidated
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1) Revenue
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10.295.613.897
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2) Other Operating Income
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101.805.857
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3) Finance Income
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300.135.513
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4) Investment Activity Income
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346.406
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5) Revenue from Finance Sector Operations
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0
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6) Share of Profit (Loss) of Associates and Joint Ventures Accounted for Using Equity Method
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0
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TOTAL
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10.697.901.673
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5) Assets That Do Not Comply With The Participation Finance Principles (F-G)
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F) RELATED FINANCIAL STATEMENT ITEMS
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ITEM NAME
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AMOUNT
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TL
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2025 / 6 Months
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Consolidated
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1) Cash and cash equivalents
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3.536.864.220
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2) Financial Investments (Total of Those Classified in Current and Noncurrent Assets)
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193.065.364
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3) Derivative Financial Assets (Total of Current and Noncurrent Assets)
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0
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4) Receivables From Financial Sector Operations (Total of Current and Noncurrent Assets)
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0
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5) Investments Accounted For Using Equity Method
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0
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6) Investments In Subsidiaries Joint Ventures And Associates
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0
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TOTAL
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3.729.929.584
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G) ASSETS THAT COMPLY WITH THE PARTICIPATION FINANCE PRINCIPLES THAT IS IN THE FINANCIAL STATEMENT ITEMS LISTED IN TABLE F
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ITEM NAME
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AMOUNT
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TL
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2025 / 6 Months
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Consolidated
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1) Checks
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0
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2) Cash
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3.858.796
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3) Demand deposits
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2.633.137.654
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4) Total invested amount in participation-based financial instruments (Lease certificates, sukuk, profit share deposit included currency protected deposit)
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0
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5) Shares in subsidiaries joint ventures and associates complying with the participation finance principles
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0
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6) Credit card receivables
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0
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7) Total of other assets that are considered as compliying with the participation finance principles not listed above (The portion accounted for in the items listed in table F)
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0
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TOTAL
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2.636.996.450
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Explanation for the article 7 above
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ITEM NAME
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AMOUNT
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TL
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2025 / 6 Months
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Consolidated
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TOTAL ASSETS
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21.881.119.999
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6) Liabilities That Do Not Comply With The Participation Finance Principles (I-J)
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I) RELATED FINANCIAL STATEMENT ITEMS
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ITEM NAME
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AMOUNT
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TL
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2025 / 6 Months
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Consolidated
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1) Current Borowings
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2.293.157.042
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2) Current Portion Of Noncurrent Borrowings
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1.614.291.961
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3) Noncurrent Borrowings
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6.041.267.086
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4) Derivative Financial Liabilities (Total of Those Classified in Current and Noncurrent Liabilities)
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28.496.051
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5) Payables On Financial Sector Operations (Total of Those Classified in Current and Noncurrent Liabilities)
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0
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6) Other Payables (Total of Those Classified in Current and Noncurrent Liabilities)
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347.464.867
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TOTAL
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10.324.677.007
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J) LIABILITES THAT COMPLY WITH THE PARTICIPATION FINANCE PRINCIPLES AND LISTED IN THE TABLE I
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ITEM NAME
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AMOUNT
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TL
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2025 / 6 Months
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Consolidated
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1) Lease Liabilities (Total of Those Classified in Current and Noncurrent Liabilities)
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4.542.815.627
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2) Bank Loans From Participation Banks
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637.336.245
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3) Issued Debt Instruments in interest-free instruments e.g.lease certificates, sukuk
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0
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4) Total of other debts that are considered as complying with the participation finance principles not listed above (The portion accounted for in the items listed in table I)
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0
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TOTAL
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5.180.151.872
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Explanation for the article 4 above
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