Interest-bearing loans
within the thresholdUpper bound
Calculation and source
Calculation: numerator ÷ denominatorTRY 577,378,190÷TRY 2,717,440,098 (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. Of the lease liabilities shown on the balance sheet, TRY 18,559,097 are debts that do not count under TKBB Guideline 6.2, so they were deducted from the debt numerator (source: balance sheet, page 5). Deductions on line 6J of the company's KAFİF declaration are taken only when the financial statements or notes confirm them. 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; none of them was deducted in this measurement.) Note 8: “Serbest bölge vadesi geçmiş ertelenmiş vergi borçları” TRY 3,987,211: undetermined, kept in the upper bound; “Diğer çeşitli borçlar” TRY 15,611,545: undetermined, kept in the upper bound. Note 16: “Diğer finansal borçlar (*)” TRY 295,588: undetermined, kept in the upper bound. Notes that could not be used: Note 16 (Current portion of long-term borrowings): the note's amounts could not be matched to this item automatically. Note 16 (Long-term borrowings): the note's amounts could not be matched to this item automatically. The ratio is in the range 0.00% to 21.25%; both bounds give the same result.
| Item, as written in the company's report | Amount (TRY) | Class | Basis |
|---|---|---|---|
| Serbest bölge vadesi geçmiş ertelenmiş vergi borçları · Other payables, note 8 | 3,987,211 | undetermined, kept in the upper bound | |
| Diğer çeşitli borçlar · Other payables, note 8 | 15,611,545 | undetermined, kept in the upper bound | TKBB Guideline 4.1 |
| Diğer finansal borçlar (*) · Short-term borrowings, note 16 | 295,588 | undetermined, kept in the upper bound | TKBB Guideline 4.1 |
KAFİF declaration 20.0% (first half 2026) · Sağlama range 0.0% to 21.3% (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