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Sağlama record · BIST: BETAE

Beta Enerji ve Teknoloji

Beta Enerji ve Teknoloji (BETAE) 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 and BIST Participation 100 indices.

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

Based on the financial statements for the first half of 2026, the interest-bearing loans 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

near the threshold
30.7%

Upper bound

Calculation and source

Calculation: numerator ÷ denominatorTRY 4,333,456,475÷TRY 14,096,342,484 (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. Debts proven not to count (line 6J 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 8: “Kısa vadeli banka kredileri (*)” TRY 424,178,604: undetermined, kept in the upper bound; “Kısa vadeli finansal kiralama borçları” TRY 219,809,982: not counted (proven); “Kredi faiz tahakkuku” TRY 25,625,588: counted in the ratio (proven); “Diğer finansal borçlar (**)” TRY 585,000,000: undetermined, kept in the upper bound; “Diğer finansal borçlar – kredi kartı borçları” TRY 6,614,416: undetermined, kept in the upper bound. Note 8: “Uzun vadeli banka kredilerinin kısa vadeli kısımları (*)” TRY 1,253,540,840: undetermined, kept in the upper bound. Note 8: “Uzun vadeli banka kredileri (*)” TRY 1,771,213,505: undetermined, kept in the upper bound; “Uzun vadeli finansal kiralama borçları” TRY 315,608,246: not counted (proven); “Diğer finansal borçlar (**)” TRY 252,000,000: undetermined, kept in the upper bound. Notes that could not be used: Note 10 (Other payables): the item's table was not found in the note. The ratio is in the range 0.18% to 30.74%; 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 8424,178,604undetermined, kept in the upper boundTKBB Guideline 6.1
Kısa vadeli finansal kiralama borçları · Short-term borrowings, note 8219,809,982not counted (proven)TKBB Guideline 6.2
Kredi faiz tahakkuku · Short-term borrowings, note 825,625,588counted in the ratio (proven)TKBB Guideline 6.1
Diğer finansal borçlar (**) · Short-term borrowings, note 8585,000,000undetermined, kept in the upper boundTKBB Guideline 4.1
Diğer finansal borçlar – kredi kartı borçları · Short-term borrowings, note 86,614,416undetermined, kept in the upper boundTKBB Guideline 6.1
Uzun vadeli banka kredilerinin kısa vadeli kısımları (*) · Current portion of long-term borrowings, note 81,253,540,840undetermined, kept in the upper boundTKBB Guideline 6.1
Uzun vadeli banka kredileri (*) · Long-term borrowings, note 8The company's note says: “Finansal borçların para birimi bazında dökümü aşağıdaki gibidir:”1,771,213,505undetermined, kept in the upper boundTKBB Guideline 6.1
Uzun vadeli finansal kiralama borçları · Long-term borrowings, note 8315,608,246not counted (proven)TKBB Guideline 6.2
Diğer finansal borçlar (**) · Long-term borrowings, note 8252,000,000undetermined, kept in the upper boundTKBB Guideline 4.1

KAFİF declaration 22.9% (first half 2026) · Sağlama range 0.2% to 30.7% (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
16.7%

Upper bound

Calculation and source

Calculation: numerator ÷ denominatorTRY 2,348,849,547÷TRY 14,096,342,484 (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. The deductions the company declares on line 5G 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. Note 7: “B Tipi Yatırım Fonu” TRY 2,075: undetermined, kept in the upper bound; “Girişim Sermayesi Fonu (*)” TRY 5,098,633: undetermined, kept in the upper bound; “Diğer” TRY 738: undetermined, kept in the upper bound. Note 6: “- Türk Lirası” TRY 73,989,551: undetermined, kept in the upper bound; “- Yabancı para (**)” TRY 2,154,758,532: undetermined, kept in the upper bound; “Bankalar - Vadeli hesaplar / - Türk Lirası (*)” TRY 115,000,018: counted in the ratio (proven). The ratio is in the range 0.82% to 16.66%; both bounds give the same result.

Breakdown from the notes
Item, as written in the company's reportAmount (TRY)ClassBasis
B Tipi Yatırım Fonu · Financial investments, note 72,075undetermined, kept in the upper boundTKBB Guideline 5.1
Girişim Sermayesi Fonu (*) · Financial investments, note 7The company's note says: “7263 sayılı Kanun ile 5746 sayılı Araştırma, Geliştirme ve Tasarım Faaliyetlerinin Desteklenmesi Hakkında Kanunun 3 üncü maddesine eklenen on dördüncü fıkra ve 4691 sayılı Teknoloji Geliştirme Bölgeleri Kanununa eklenen ek 3 üncü madde uyarınca; bu Kanunlar kapsamında Ar-Ge ve tasarım indiriminden faydalanan kurumlar vergisi mükellefleri ile gelir veya kurumlar vergisi istisnasından faydalanan gelir veya kurumlar vergisi mükelleflerine, yararlandıkları indirim ve istisna tutarının %2’si oranında bir fon ayırma ve bu fon ile girişim sermayesi yatırım fonu paylarının satın alınması veya girişim sermayesi yatırım ortaklıkları ya da 4691 sayılı Kanun kapsamındaki kuluçka merkezlerinde faaliyette bulunan girişimcilere sermaye olarak konulması şartı getirilmiştir. Söz konusu kanun kapsamında Şirket’in faydalanmış olduğu AR-GE indiriminin %2’si oranında Girişim Sermayesi Yatırım Fonu’na ortak olmuştur.”5,098,633undetermined, kept in the upper bound
Diğer · Financial investments, note 7738undetermined, kept in the upper boundTKBB Guideline 4.1
- Türk Lirası · Cash and cash equivalents, note 673,989,551undetermined, kept in the upper bound
- Yabancı para (**) · Cash and cash equivalents, note 6The company's note says: “Şirket’in 30.06.2026 ve 31.12.2025 tarihleri itibarıyla vadesiz banka hesaplarında yer alan yabancı para”2,154,758,532undetermined, kept in the upper bound
Bankalar - Vadeli hesaplar / - Türk Lirası (*) · Cash and cash equivalents, note 6The company's note says: “30.06.2026 tarihi itibarıyla vadeli mevduatların faiz oranı % 16,50.’dir (31.12.2025: %37) aralığında olup vadeleri 7 gün ila 30 gün (31.12.2025: 7 gün ila 35 gün) aralığındadır.”115,000,018counted in the ratio (proven)TKBB Guideline 5.1

KAFİF declaration 0.8% (first half 2026) · Sağlama range 0.8% to 16.7% (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

within the threshold
3.5%

Measured on the items we can calculate

Calculation and source

Calculation: numerator ÷ denominatorTRY 78,323,551÷TRY 2,260,591,034 (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 24: “Kur farkı gelirleri” TRY 143,658,928: not counted (proven); “Tahsil edilen şüpheli alacak karşılıkları (dipnot 9)” TRY 0: undetermined, kept in the upper bound; “Diğer” TRY 808,642: undetermined, kept in the upper bound. Note 26: “Faiz gelirleri” TRY 74,713,012: counted in the ratio (proven); “Yatırım fonu gelirleri” TRY 2,801,897: undetermined, kept in the upper bound. Note 25: “Sabit kıymet satış geliri” TRY 98,990,716: not counted (proven). The ratio is in the range 3.31% to 3.46%; both bounds give the same result.

Breakdown from the notes
Item, as written in the company's reportAmount (TRY)ClassBasis
Kur farkı gelirleri · Other income from operating activities, note 24143,658,928not counted (proven)TKBB Guideline 4.2
Tahsil edilen şüpheli alacak karşılıkları (dipnot 9) · Other income from operating activities, note 240undetermined, kept in the upper bound
Diğer · Other income from operating activities, note 24808,642undetermined, kept in the upper boundTKBB Guideline 4.1
Faiz gelirleri · Finance income, note 2674,713,012counted in the ratio (proven)TKBB Guideline 4.1
Yatırım fonu gelirleri · Finance income, note 262,801,897undetermined, kept in the upper boundTKBB Guideline 4.2
Sabit kıymet satış geliri · Income from investing activities, note 2598,990,716not counted (proven)TKBB Guideline 4.2

KAFİF declaration 3.4% (first half 2026) · Sağlama range 3.3% to 3.5% (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 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

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: at least one ratio above the threshold. Income 18.13% · assets 3.35% · loans 43.50%.
  2. Earlier measurementTKBB rules, August 2025, version 1 · Q1 2026: depends on the company's declaration. Income 3.99% · assets 3.35% · loans 43.50%.
  3. Earlier measurementTKBB rules, August 2025, version 2 · Q1 2026: depends on the company's declaration. Income 3.99% · assets 3.35% · loans 43.50%.
  4. Earlier measurementTKBB rules, August 2025, version 2 · Q1 2026: depends on the company's declaration. Income 3.99% · assets 3.35% · loans 38.31%.
  5. Earlier measurementTKBB rules, August 2025, version 2 · first half 2026: near the threshold. Income 3.46% · assets 16.66% · loans 30.74%.
  6. MeasurementTKBB rules, August 2025, version 3 · first half 2026: near the threshold. Income 3.31% to 3.46% · assets 0.82% to 16.66% · loans 0.18% to 30.74%.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

  • BETAE financial report, Jun 30, 2026 (company investor relations site)Jun 30, 2026 · Fingerprint dc746592b5af…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 3.4%, interest-bearing assets 0.8%, interest-bearing loans 22.9%. 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 SLIPBETAE · 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
3.5%
Purification amount
TRY 41.52

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 3.31%); 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.