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Sağlama record · BIST: BASGZ

Başkent Doğalgaz GYO

Başkent Doğalgaz GYO (BASGZ) 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. The shares are also in the BIST Participation 50, BIST Participation 100 and BIST Participation Dividend indices.

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

The reading of the excluded income and interest-bearing assets ratios in the financial statements for the first half of 2026 is not complete; these ratios rest on the items read. The statements will be read again, and the record's result will be given after that.

This is a measurement, not a religious ruling.

MEASUREMENT TABLE

Interest-bearing loans

within the threshold
2.3%

Upper bound

Calculation and source

Calculation: numerator ÷ denominatorTRY 1,515,541,649÷TRY 66,276,194,172 (total assets)× 100

RatioInterest-bearing loans / total assets

Upper bound. Of the lease liabilities shown on the balance sheet, TRY 293,948,649 are debts that do not count under TKBB Guideline 6.2, so they were deducted from the debt numerator (source: balance sheet, page 5). As a precaution, financial liabilities other than leases shown on separate lines outside the main debt total were added once, after they were confirmed against their section total. This is an assumption: it is not proven that these items carry interest. The ratio in the company's KAFİF declaration for the same period (5.39%) is above this measurement. Note 5: “Alınan depozito ve teminatlar” TRY 647,584: undetermined, kept in the upper bound; “Diğer çeşitli borçlar” TRY 110,443,552: undetermined, kept in the upper bound. Notes that could not be used: Note 23 (Current portion of long-term borrowings): the note's amounts could not be matched to this item automatically. Note 23 (Long-term borrowings): the note's amounts could not be matched to this item automatically. The ratio is in the range 0.00% to 2.29%; both bounds give the same result.

Breakdown from the notes
Item, as written in the company's reportAmount (TRY)ClassBasis
Alınan depozito ve teminatlar · Other payables, note 5647,584undetermined, kept in the upper boundTKBB Guideline 6.1
Diğer çeşitli borçlar · Other payables, note 5110,443,552undetermined, kept in the upper boundTKBB Guideline 4.1

KAFİF declaration 5.4% (first half 2026) · Sağlama measurement 2.3% (first half 2026) · the declaration is above this measurement · View the form on KAP

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

View the documentMethod

Interest-bearing assets

statements to be read again
5.9%

Measured on the items read

Calculation and source

Calculation: numerator ÷ denominatorTRY 3,883,486,707÷TRY 66,276,194,172 (total assets)× 100

RatioInterest-bearing cash and securities / total assets

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 rests on the items read from the financial statements; the statements will be read again. Note 22: “Vadeli mevduatlar” TRY 0: counted in the ratio (proven); “Tahvil Eurobond(*)” TRY 24,124,198: counted in the ratio (proven). Note 3: “Kasa” TRY 413,608: not counted (proven); “Banka / - Vadesiz mevduatlar (*)” TRY 56,598,889: not counted (proven); “Banka / - Vadesi üç aydan kısa vadeli mevduatlar” TRY 3,859,362,509: counted in the ratio (proven). On the items read, the measured ratio is 5.86%.

Breakdown from the notes
Item, as written in the company's reportAmount (TRY)ClassBasis
Vadeli mevduatlar · Financial investments, note 220counted in the ratio (proven)TKBB Guideline 5.1
Tahvil Eurobond(*) · Financial investments, note 22The company's note says: “Söz konusu tutar eurobond yatırımlarından oluşmaktadır.”24,124,198counted in the ratio (proven)TKBB Guideline 5.1
Kasa · Cash and cash equivalents, note 3413,608not counted (proven)TKBB Guideline 5.2
Banka / - Vadesiz mevduatlar (*) · Cash and cash equivalents, note 356,598,889not counted (proven)TKBB Guideline 5.2
Banka / - Vadesi üç aydan kısa vadeli mevduatlar · Cash and cash equivalents, note 33,859,362,509counted in the ratio (proven)TKBB Guideline 5.1

KAFİF declaration 14.7% (first half 2026) · Sağlama measurement on the items read 5.9% to 5.9% (first half 2026) · the statements will be read again · View the form on KAP

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

View the documentMethod

Excluded income

statements to be read again
3.9%

Measured on the items read

Calculation and source

Calculation: numerator ÷ denominatorTRY 1,366,603,017÷TRY 35,516,360,028 (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.

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. The ratio rests on the items read from the financial statements; the statements will be read again. 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 17: “Alacaklardan kaynaklanan faiz geliri” TRY 105,923,084: counted in the ratio (proven); “Faaliyetlerden kaynaklanan kur farkı geliri” TRY 13,966,635: not counted (proven); “Sigorta gelirleri” TRY 3,200,610: not counted (proven); “Konusu kalmayan karşılık geliri” TRY 10,296,801: not counted (proven); “Diğer gelirler” TRY 15,255,849: undetermined, kept in the numerator. Note 18: “Vadeli mevduatlar faiz geliri” TRY 1,243,252,652: counted in the ratio (proven); “Makul değer farkı kar veya zarara yansıtılan finansal varlıklar faiz geliri” TRY 2,171,432: undetermined, kept in the numerator. On the items read, the measured range is 3.80% to 3.85%.

Breakdown from the notes
Item, as written in the company's reportAmount (TRY)ClassBasis
Alacaklardan kaynaklanan faiz geliri · Other income from operating activities, note 17105,923,084counted in the ratio (proven)TKBB Guideline 4.1
Faaliyetlerden kaynaklanan kur farkı geliri · Other income from operating activities, note 1713,966,635not counted (proven)TKBB Guideline 4.2
Sigorta gelirleri · Other income from operating activities, note 173,200,610not counted (proven)TKBB Guideline 4.2
Konusu kalmayan karşılık geliri · Other income from operating activities, note 1710,296,801not counted (proven)TKBB Guideline 4.2
Diğer gelirler · Other income from operating activities, note 1715,255,849undetermined, kept in the numeratorTKBB Guideline 4.1
Vadeli mevduatlar faiz geliri · Income from investing activities, note 181,243,252,652counted in the ratio (proven)TKBB Guideline 4.1
Makul değer farkı kar veya zarara yansıtılan finansal varlıklar faiz geliri · Income from investing activities, note 182,171,432undetermined, kept in the numeratorTKBB Guideline 4.1

KAFİF declaration 3.8% (first half 2026) · Sağlama measurement on the items read 3.8% to 3.9% (first half 2026) · the statements will be read again · 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
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

2 entries

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

  1. Earlier measurementTKBB rules, August 2025, version 2 · first half 2026: all three ratios within the threshold. Income 3.85% · assets 5.86% · loans 2.73%.
  2. MeasurementTKBB rules, August 2025, version 3 · first half 2026: statements to be read again. Income 3.80% to 3.85% · assets 5.86% · loans 0.00% to 2.29%. The ratios rest on the items read.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

  • BASGZ financial report, Jun 30, 2026 (company investor relations site)Jun 30, 2026 · Fingerprint 1632fe419876…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 record's financial statements will be read again. The ratios rest on the items read; the record's result will be given after the new reading. Method

The company's KAFİF declaration

The company's declaration on the KAP form (first half 2026): excluded income 3.8%, interest-bearing assets 14.7%, interest-bearing loans 5.4%. 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 SLIPBASGZ · 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
3.9%
Purification amount
TRY 46.20

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. The ratio rests on the items read; the statements will be read again, so the ratio and the amount may change. On the items read, the measured range is 3.80% to 3.85%; the purification amount is calculated with the 3.85% found from the items read.

  • 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.