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Sağlama record · BIST: ALKIM

Alkim Kimya

Alkim Kimya (ALKIM) shares are on Borsa Istanbul's participation index list (BIST Participation All Shares) for the period from October 1, 2026 to April 30, 2027. Source: Borsa Istanbul's list of participation index constituents, Oct 1, 2026.

Dated October 17, 2026No. SGL-2026-6A-ALKIM

Based on the financial statements for the first half of 2026, the excluded income ratio is near the threshold and the other ratios are within it.

This is a measurement, not a religious ruling.

MEASUREMENT TABLE

Interest-bearing loans

within the threshold
6.9%

Upper bound

Calculation and source

Calculation: numerator ÷ denominatorTRY 529,850,512÷TRY 7,664,698,021 (total assets)× 100

RatioInterest-bearing loans / total assets

Upper bound. Debt items that may count as interest-bearing (line 6I of the KAFİF form) were taken in full from the public statements. The deductions the company declares on line 6J of its KAFİF form are not used in the measurement; they could not be confirmed from the financial statements and notes, so the deduction was set to 0. The ratio is therefore an upper bound for the items shown in the financial statements. (Loans from participation banks and lease certificates (sukuk) are deducted only when a note shows them separately; nothing was deducted in this measurement.) Note 11: “Kısa vadeli banka kredileri” TRY 414,962,859: undetermined, kept in the upper bound. Note 11: “Uzun vadeli banka kredilerinin kısa vadeli kısımları” TRY 61,168,464: undetermined, kept in the upper bound. Note 11: “Uzun vadeli banka kredileri” TRY 53,719,189: undetermined, kept in the upper bound. The ratio is in the range 0.00% to 6.91%; both bounds give the same result.

Breakdown from the notes
Item, as written in the company's reportAmount (TRY)ClassBasis
Kısa vadeli banka kredileri · Short-term borrowings, note 11414,962,859undetermined, kept in the upper boundTKBB Guideline 6.1
Uzun vadeli banka kredilerinin kısa vadeli kısımları · Current portion of long-term borrowings, note 1161,168,464undetermined, kept in the upper boundTKBB Guideline 6.1
Uzun vadeli banka kredileri · Long-term borrowings, note 1153,719,189undetermined, kept in the upper boundTKBB Guideline 6.1

KAFİF declaration 6.2% (first half 2026) · Sağlama range 0.0% to 6.9% (first half 2026) · the declaration is inside the range · View the form on KAP

Source: company financial report, first half 2026 statements · Jun 30, 2026

View the documentMethod

Interest-bearing assets

within the threshold
0.6%

Upper bound

Calculation and source

Calculation: numerator ÷ denominatorTRY 46,105,234÷TRY 7,664,698,021 (total assets)× 100

RatioInterest-bearing cash and securities / total assets

Upper bound. Asset items that may count as interest-bearing (line 5F of the KAFİF form) were taken in full from the public statements. Assets proven not to count (line 5G of the KAFİF form) were deducted as far as the notes prove them; items that could not be separated stayed in the numerator, as a precaution. The ratio is therefore an upper bound for the items shown in the financial statements. Note 4: “Kasa” TRY 230,894: not counted (proven); “Bankalar / - Vadesiz mevduatlar” TRY 394,267,679: not counted (proven); “Bankalar / - Vadeli mevduatlar” TRY 38,291,108: counted in the ratio (proven); “Diğer (*)” TRY 7,814,126: undetermined, kept in the upper bound. The ratio is in the range 0.50% to 0.60%; both bounds give the same result.

Breakdown from the notes
Item, as written in the company's reportAmount (TRY)ClassBasis
Kasa · Cash and cash equivalents, note 4230,894not counted (proven)TKBB Guideline 5.2
Bankalar / - Vadesiz mevduatlar · Cash and cash equivalents, note 4394,267,679not counted (proven)TKBB Guideline 5.2
Bankalar / - Vadeli mevduatlar · Cash and cash equivalents, note 438,291,108counted in the ratio (proven)TKBB Guideline 5.1
Diğer (*) · Cash and cash equivalents, note 4The company's note says: “Grup'un bankalardaki yatırım fonlarından oluşmaktadır.”7,814,126undetermined, kept in the upper boundTKBB Guideline 4.1

KAFİF declaration 0.6% (first half 2026) · Sağlama range 0.5% to 0.6% (first half 2026) · the declaration is inside the range · View the form on KAP

Source: company financial report, first half 2026 statements · Jun 30, 2026

View the documentMethod

Excluded income

near the threshold
4.6%

Measured on the items we can calculate

Calculation and source

Calculation: numerator ÷ denominatorTRY 136,654,273÷TRY 2,976,800,453 (total income)× 100

RatioExcluded income / total income

On the KAP form this item is titled “Katılım Finans İlkelerine Uygun Olmayan Gelir”, which means income not in line with participation finance principles.

Measured on the items we can calculate. Income items that may count as excluded (line 4C of the KAFİF form) were taken in full from the public statements. Income that the notes prove does not count (line 4D of the KAFİF form) was deducted. Items that could not be separated stayed in the numerator, as a precaution. For these income lines (line 4C), the ratio is an upper bound. Excluded income from business activities (line 4B of the KAFİF form) does not appear in the financial statements; it is only in the company's KAFİF declaration on KAP. This measurement sets it to 0. If there is a declaration, the record shows it separately, with a link. Note 15: “Kur farkı geliri” TRY 65,522,365: not counted (proven); “Sigorta tanzim gelirleri (*)” TRY 82,477,499: undetermined, kept in the upper bound; “Diğer” TRY 12,679,547: undetermined, kept in the upper bound. Notes that could not be used: Income from investing activities: no note was found for this item (condensed interim report). The ratio is in the range 0.00% to 4.59%; both bounds give the same result.

Breakdown from the notes
Item, as written in the company's reportAmount (TRY)ClassBasis
Kur farkı geliri · Other income from operating activities, note 1565,522,365not counted (proven)TKBB Guideline 4.2
Sigorta tanzim gelirleri (*) · Other income from operating activities, note 15The company's note says: “Grup’un Afyon Dazkırı Potasyum Sülfat Tesisi'nin kurulumu kapsamında hizmet aldığı yüklenici firma ile imzalanan sözleşmede yer alan performans taahhütlerinin yerine getirilememesi nedeniyle yüklenici”82,477,499undetermined, kept in the upper bound
Diğer · Other income from operating activities, note 1512,679,547undetermined, kept in the upper boundTKBB Guideline 4.1

KAFİF declaration 1.8% (first half 2026) · Sağlama range 0.0% to 4.6% (first half 2026) · the declaration is inside the range · View the form on KAP

Source: company financial report, first half 2026 statements · Jun 30, 2026

View the documentMethod

The three ratios are calculated from the financial statements, and each bar is scaled to its own threshold. The measurement uses the company's latest published statements, and every record states the period. The official review uses audited six- and twelve-month statements (Standard 3.4), so the periods can differ. Method

This record is produced by Sağlama's calculation from the financial statements the company publishes. The method and the corrections log are public. Responsible for this record: Savaş Tutumlu, founder.

Official list record

Official list
On the BIST Participation All Shares list · Index period from October 2026 to April 2027Source: Borsa Istanbul's list of constituents, Oct 1, 2026
Changes this period
These shares are not among the changes Borsa Istanbul announced for this period.Source: Borsa Istanbul announcement, Sep 29, 2026
Next period
Starts on May 1, 2027. Borsa Istanbul is expected to announce the new list by April 29, 2027 at the latest (Ground Rules 2.17). Sağlama's expectation for each member is on the Review forecast page. This is a forecast, not the official list.

Status history

6 entries

Each period's record and every correction are kept with their dates. Method

  1. Earlier measurementTKBB rules, August 2025, version 1 · Q1 2026: all three ratios within the threshold. Income 4.21% · assets 6.56% · loans 5.22%.
  2. Earlier measurementTKBB rules, August 2025, version 1 · Q1 2026: all three ratios within the threshold. Income 1.80% · assets 5.19% · loans 5.22%.
  3. Earlier measurementTKBB rules, August 2025, version 2 · Q1 2026: all three ratios within the threshold. Income 1.80% · assets 5.19% · loans 5.22%.
  4. Earlier measurementTKBB rules, August 2025, version 2 · first half 2026: near the threshold. Income 4.59% · assets 0.60% · loans 6.21%.
  5. MeasurementTKBB rules, August 2025, version 3 · first half 2026: near the threshold. Income 0.00% to 4.59% · assets 0.50% to 0.60% · loans 0.00% to 6.91%.
  6. MeasurementCorrection note. Long-term “Financial debts” (TRY 53,719,189) were missing from the debt numerator: the upper bound of the ratio is 6.91%, not 6.21%. Below the threshold (33%); the result does not change.THIS RECORD

Corrections log

  • Note added · closed

    Long-term “Financial debts” (TRY 53,719,189) were missing from the debt numerator: the upper bound of the ratio is 6.91%, not 6.21%. Below the threshold (33%); the result does not change.

    In Turkish, as published.30.06.2026 konsolide finansal durum tablosu (sayfa 4) uzun vadeli banka kredilerini «Uzun vadeli borçlanmalar» yerine «Finansal Borçlar» satırında gösterir (53.719.189 TL; dipnot 11'e göre uzun vadeli banka kredileri, sayfa 25). Önceki okuma aracı bu satırı borç dışı kalem saymıştı. Uzun vadeli bölümün ana satırları bu satırla birlikte bölüm toplamına (294.102.126 TL) birebir eşittir; satır başka bir kalemin alt satırı değildir. Yenilenen okuma aracı satırı borç payına alır: pay 529.850.512 TL / toplam varlıklar 7.664.698.021 TL ≈ %6,91; eşik altında kalır. Pay, dipnot 11'deki toplam banka kredileriyle (529.850.512 TL) aynıdır.

    Closing note: The corrected measurement was published in the same release as this note. The upper bound of the debt ratio was updated from 6.21% to 6.91%; it is below the threshold (33%), and the result did not change.

    Evidence: dosya-wqxSv3MNdXo518O-haziran-2026.pdf · PDF p. 4, 25 · Fingerprint ba8156b7b64a…

Documents and sources

Source links lead to documents published by the company and by Borsa Istanbul. We do not copy KAP documents. Method

  • ALKIM financial report, Jun 30, 2026 (company investor relations site)Jun 30, 2026 · Fingerprint ba8156b7b64a…View the document
  • Sağlama's calculation and methodTKBB rules, August 2025, version 3Read the method

If a figure looks wrong, write to bilgi@saglama.com. We correct it and record the correction with its date in the corrections log.

The company's KAFİF declaration

The company's declaration on the KAP form (first half 2026): excluded income 1.8%, interest-bearing assets 0.6%, interest-bearing loans 6.2%. The three declared ratios are within the thresholds. View the form on KAP

The company's answers to the four yes/no questions on the form:

Do the articles of association of the company, its corporate shareholders or its affiliates include an activity that does not follow participation finance principles?
No
Do the company's articles of association grant a privilege that does not follow participation finance principles?
No
Has the company made a statement or decision supporting the actions defined in Standard 1.5 and TKBB Guideline 1.D?
No
Does the company have activities or income directly contrary to participation finance principles?
No

Purification calculation

Dividend-based method · CALCULATOR (DIVIDEND-BASED METHOD)

Purification calculator

A company within the threshold can still have a small amount of excluded income (interest income and other income the standard excludes). Under the TKBB standard, the part of this income that falls to your shares is given to charitable causes. This duty applies whether the company made a profit or a loss, and whether or not it paid a dividend. The amount set aside does not replace zakat or sadaqa.

CALCULATION SLIPALKIM · first half 2026
Number of shares
500
Gross dividend per share
TRY 2.40
Gross dividend (500 × 2.40)
TRY 1,200.00
Excluded income ratio
4.6%
Purification amount
TRY 55.08

Purification amount = gross dividend × excluded income ratio

The number of shares and the dividend are sample inputs. The ratio comes from the company's measurement. To calculate with your own figures, use the purification page.

Purification amount = gross dividend × excluded income ratio (dividend-based method). Under TKBB Standard 3.6.1, purification is needed even if the company makes a loss or pays no dividend. The method page quotes TKBB Standard 3.6, including the inflation deduction under 3.6.2. This is a cautious calculation. The amount may be higher than the true figure, because it uses all of the interest income, not only the part above inflation. The ratio is the upper bound of the measurement (the lower bound is 0.00%); the purification amount is calculated on the upper bound, as a precaution.

  • Excluded income is the part of a company's earnings that is not in line with participation finance principles. On the KAP form it is called “income not in line with participation finance principles.”
  • Purification is done even if the company makes a loss.
  • Purification is needed even if no dividend is paid. The calculation here uses the dividend-based method. TKBB Standard 3.6 also counts how long you held the shares (the share-days method), which this calculator does not do yet.
  • The purification amount does not replace zakat or sadaqa. Under the TKBB standard, it is given away, not kept.
  • You give the amount yourself, to a charitable cause of your choice. Sağlama does not direct donations.

This calculation uses the dividend-based method. TKBB Standard 3.6 also counts how long you held the shares (the share-days method). The standard is quoted on the method page.

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Companies in the same index

The 12 companies just before and after this one in alphabetical order in BIST Participation All Shares.