Is ATAKP stock in the BIST participation index? Atakey Patates

Based on the financial statements for the first half of 2026, the excluded income ratio depends on the company's declaration: the proven amount alone gives a ratio below the threshold, and the cautious upper bound is above it.

This is a measurement, not a religious ruling.

Interest-bearing loans

within the threshold

3.1%

Upper bound

Calculation and source

Calculation: numerator ÷ denominatorTRY 236,312,190÷TRY 7,636,684,245 (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 28,826,157 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: “Alınan depozito ve teminatlar” TRY 307,303: undetermined, kept in the upper bound; “Diğer borçlar” TRY 105,022: undetermined, kept in the upper bound. Note 5: “Kısa vadeli banka kredileri (*)” TRY 40,000,000: undetermined, kept in the upper bound. Note 5: “Uzun vadeli finansal borçların kısa vadeli kısımları” TRY 86,068,198: undetermined, kept in the upper bound. Note 5: “Uzun vadeli banka kredileri” TRY 109,831,667: undetermined, kept in the upper bound. The ratio is in the range 0.00% to 3.09%; both bounds give the same result.

Breakdown from the notes
Item, as written in the company's report	Amount (TRY)	Class	Basis
Alınan depozito ve teminatlar · Other payables, note 8	307,303	undetermined, kept in the upper bound	TKBB Guideline 6.1
Diğer borçlar · Other payables, note 8	105,022	undetermined, kept in the upper bound	TKBB Guideline 4.1
Kısa vadeli banka kredileri (*) · Short-term borrowings, note 5	40,000,000	undetermined, kept in the upper bound	TKBB Guideline 6.1
Uzun vadeli finansal borçların kısa vadeli kısımları · Current portion of long-term borrowings, note 5	86,068,198	undetermined, kept in the upper bound
Uzun vadeli banka kredileri · Long-term borrowings, note 5	109,831,667	undetermined, kept in the upper bound	TKBB Guideline 6.1

KAFİF declaration 2.8% (first half 2026) · Sağlama range 0.0% to 3.1% (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 document Method

Interest-bearing assets

within the threshold

6.5%

Upper bound

Calculation and source

Calculation: numerator ÷ denominatorTRY 492,947,913÷TRY 7,636,684,245 (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: “Yatırım fonları” TRY 421,076,447: undetermined, kept in the upper bound; “Katılım fonları” TRY 86,997,685: not counted (proven); “Girişim sermayesi yatırım fonu” TRY 60,004,287: undetermined, kept in the upper bound; “Kira sertifikaları” TRY 12,692,712: not counted (proven). Note 3: “Kasa” TRY 7,704: not counted (proven); “Vadesiz mevduatlar” TRY 46,069,245: not counted (proven); “Vadeli mevduatlar” TRY 11,867,179: counted in the ratio (proven). The ratio is in the range 0.16% to 6.45%; both bounds give the same result.

Breakdown from the notes
Item, as written in the company's report	Amount (TRY)	Class	Basis
Yatırım fonları · Financial investments, note 4	421,076,447	undetermined, kept in the upper bound	TKBB Guideline 5.1
Katılım fonları · Financial investments, note 4	86,997,685	not counted (proven)	TKBB Guideline 5.2
Girişim sermayesi yatırım fonu · Financial investments, note 4	60,004,287	undetermined, kept in the upper bound	TKBB Guideline 5.1
Kira sertifikaları · Financial investments, note 4	12,692,712	not counted (proven)	TKBB Guideline 5.2
Kasa · Cash and cash equivalents, note 3	7,704	not counted (proven)	TKBB Guideline 5.2
Vadesiz mevduatlar · Cash and cash equivalents, note 3	46,069,245	not counted (proven)	TKBB Guideline 5.2
Vadeli mevduatlar · Cash and cash equivalents, note 3	11,867,179	counted in the ratio (proven)	TKBB Guideline 5.1

KAFİF declaration 6.5% (first half 2026) · Sağlama range 0.2% to 6.5% (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 document Method

Excluded income

depends on the declaration

at most5.5%

Proven lower bound 3.8% · cautious upper bound 5.5%

Calculation and source

Calculation: numerator ÷ denominatorTRY 124,159,156÷TRY 2,279,969,540 (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.

The measurement is a range. The lower bound counts only the amounts that the statements and notes prove; the upper bound also counts, as a precaution, every item that could not be proven. The threshold falls inside this range, so the outcome depends on the company's KAFİF declaration.

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 22: “Reeskont gelirleri” TRY 7,953,331: undetermined, kept in the upper bound; “Ticari alacakların kur farkı gelirleri” TRY 4,180,242: not counted (proven); “Devlet ihracat teşvikleri” TRY 0: not counted (proven); “Konusu kalmayan şüpheli alacak / karşılığı (Not 7)” TRY 83,597: not counted (proven); “Diğer” TRY 5,932,812: undetermined, kept in the upper bound. Note 23: “Faiz gelirleri” TRY 87,186,388: counted in the ratio (proven); “Katılım payı gelirleri” TRY 23,086,625: undetermined, kept in the upper bound; “Yatırım faaliyetleri ile ilgili / kur farkı gelirleri” TRY 202,910: not counted (proven). The ratio is in the range 3.82% to 5.45%; the outcome depends on the company's declaration.

Breakdown from the notes
Item, as written in the company's report	Amount (TRY)	Class	Basis
Reeskont gelirleri · Other income from operating activities, note 22	7,953,331	undetermined, kept in the upper bound	TKBB Guideline 4.1
Ticari alacakların kur farkı gelirleri · Other income from operating activities, note 22	4,180,242	not counted (proven)	TKBB Guideline 4.2
Devlet ihracat teşvikleri · Other income from operating activities, note 22	0	not counted (proven)	TKBB Guideline 4.2
Konusu kalmayan şüpheli alacak / karşılığı (Not 7) · Other income from operating activities, note 22	83,597	not counted (proven)	TKBB Guideline 4.2
Diğer · Other income from operating activities, note 22	5,932,812	undetermined, kept in the upper bound	TKBB Guideline 4.1
Faiz gelirleri · Income from investing activities, note 23	87,186,388	counted in the ratio (proven)	TKBB Guideline 4.1
Katılım payı gelirleri · Income from investing activities, note 23	23,086,625	undetermined, kept in the upper bound
Yatırım faaliyetleri ile ilgili / kur farkı gelirleri · Income from investing activities, note 23	202,910	not counted (proven)	TKBB Guideline 4.2

KAFİF declaration 3.8% (first half 2026) · Sağlama range 3.8% to 5.5% (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 document Method

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

In these sub-indices

BIST Participation 50 · BIST Participation 100

Not in these sub-indices

BIST Participation 30 · BIST Participation Dividend · BIST Participation Sustainability

Latest official change

Added to the BIST Participation 50 and BIST Participation 100 indices as of October 1, 2026, for the period from October 2026 to April 2027. Source: Borsa Istanbul announcement, Sep 29, 2026 · KAP disclosure 1669816

All changes for the period from October 2026 to April 2027

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

5 entries

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

Jul 2026Earlier measurementTKBB rules, August 2025, version 1 · Q1 2026: at least one ratio above the threshold. Income 6.97% · assets 7.94% · loans 1.76%.
Sep 2026Earlier measurementTKBB rules, August 2025, version 1 · Q1 2026: depends on the company's declaration. Income 6.67% · assets 7.32% · loans 1.76%.
Sep 2026Earlier measurementTKBB rules, August 2025, version 2 · Q1 2026: depends on the company's declaration. Income 6.67% · assets 7.32% · loans 1.76%.
Sep 2026Earlier measurementTKBB rules, August 2025, version 2 · first half 2026: depends on the company's declaration. Income 5.45% · assets 6.45% · loans 3.47%.
Oct 2026MeasurementTKBB rules, August 2025, version 3 · first half 2026: depends on the company's declaration. Income 3.82% to 5.45% · assets 0.16% to 6.45% · loans 0.00% to 3.09%. The range crosses the threshold; the outcome depends on the company's declaration.THIS RECORD

Documents and sources

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

ATAKP financial report, Jun 30, 2026 (company investor relations site)Jun 30, 2026 · Fingerprint 228c818eb533…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.

What this measurement covers

This result says nothing about the quality of the company. It only shows where a measured ratio stands against the threshold.

The measured range crosses the threshold: the proven amount is below the threshold and the cautious upper bound is above it. The outcome depends on the company's KAFİF declaration, so this record does not count as a divergence. Method

The company's KAFİF declaration

The company's declaration on the KAP form (first half 2026): excluded income 3.8%, interest-bearing assets 6.5%, interest-bearing loans 2.8%. The three declared ratios are within the thresholds; the declaration settles the open range of the measurement. 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 SLIPATAKP · 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: 5.5%
Purification amount: TRY 65.40

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 3.82%); 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 50.

Based on the financial statements for the first half of 2026, the excluded income ratio depends on the company's declaration: the proven amount alone gives a ratio below the threshold, and the cautious upper bound is above it.

MEASUREMENT TABLE

Official list record

Status history

Documents and sources

What this measurement covers

The company's KAFİF declaration

Purification calculation

Get an alert if it changes

Companies in the same index