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Sağlama record · BIST: BIMAS

BİM Birleşik Mağazalar

BİM Birleşik Mağazalar (BIMAS) 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 30, BIST Participation 30 Equal Weighted Return, BIST Participation 50, BIST Participation 100, BIST Participation Dividend and BIST Participation Sustainability indices.

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

Based on the financial statements for the first half of 2026, all three ratios are within the TKBB thresholds.

This is a measurement, not a religious ruling.

MEASUREMENT TABLE

Interest-bearing loans

within the threshold
1.6%

Upper bound

Calculation and source

Calculation: numerator ÷ denominatorTRY 6,658,713,000÷TRY 428,574,350,000 (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. Of the lease liabilities shown on the balance sheet, TRY 14,610,433 thousand are debts that do not count under TKBB Guideline 6.2, so they were deducted from the debt numerator (source: balance sheet, page 5). For the other lease liabilities on the balance sheet (TRY 47,242,509 thousand), the breakdown in the notes was used. The ratio is therefore an upper bound for the items shown in the financial statements. Note 6: “Kiralama işlemlerinden kaynaklanan yükümlülükler” TRY 47,242,509 thousand: not counted (proven). Notes that could not be used: Other payables: no note was found for this item. Note 6 (Short-term borrowings): the note's amounts could not be matched to this item automatically. The ratio is in the range 0.00% to 1.55%; both bounds give the same result.

Breakdown from the notes
Item, as written in the company's reportAmount (TRY thousand)ClassBasis
Kiralama işlemlerinden kaynaklanan yükümlülükler · Long-term borrowings, note 647,242,509not counted (proven)TKBB Guideline 6.2

KAFİF declaration 0.0% (first half 2026) · Sağlama range 0.0% to 1.6% (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

Interest-bearing assets

within the threshold
7.7%

Upper bound

Calculation and source

Calculation: numerator ÷ denominatorTRY 32,923,166,000÷TRY 428,574,350,000 (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 5: “Yatırım fonları” TRY 25,879,509 thousand: undetermined, kept in the upper bound. Note 4: “Kasa” TRY 1,873,993 thousand: not counted (proven); “Banka / - Vadesiz mevduat” TRY 1,660,722 thousand: not counted (proven); “Yoldaki para” TRY 791,149 thousand: undetermined, kept in the upper bound. The ratio is in the range 0.00% to 7.68%; both bounds give the same result.

Breakdown from the notes
Item, as written in the company's reportAmount (TRY thousand)ClassBasis
Yatırım fonları · Financial investments, note 525,879,509undetermined, kept in the upper boundTKBB Guideline 5.1
Kasa · Cash and cash equivalents, note 41,873,993not counted (proven)TKBB Guideline 5.2
Banka / - Vadesiz mevduat · Cash and cash equivalents, note 41,660,722not counted (proven)TKBB Guideline 5.2
Yoldaki para · Cash and cash equivalents, note 4791,149undetermined, kept in the upper bound

KAFİF declaration 0.0% (first half 2026) · Sağlama range 0.0% to 7.7% (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
1.3%

Measured on the items we can calculate

Calculation and source

Calculation: numerator ÷ denominatorTRY 5,950,727,000÷TRY 456,189,306,000 (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 21: “Hurda satışları” TRY 410,508 thousand: not counted (proven); “Enerji satış geliri” TRY 184,053 thousand: undetermined, kept in the upper bound; “Faaliyetle ilgili diğer gelir ve karlar” TRY 642,028 thousand: undetermined, kept in the upper bound. Note 22: “Kambiyo karları” TRY 51,360 thousand: not counted (proven); “Katılım hesabı gelirleri” TRY 81,476 thousand: not counted (proven). Note 24: “Finansal yatırımlardan gelirler (*)” TRY 5,076,484 thousand: undetermined, kept in the upper bound; “Diğer” TRY 48,162 thousand: undetermined, kept in the upper bound. The ratio is in the range 0.00% to 1.30%; both bounds give the same result.

Breakdown from the notes
Item, as written in the company's reportAmount (TRY thousand)ClassBasis
Hurda satışları · Other income from operating activities, note 21410,508not counted (proven)TKBB Guideline 4.2
Enerji satış geliri · Other income from operating activities, note 21184,053undetermined, kept in the upper bound
Faaliyetle ilgili diğer gelir ve karlar · Other income from operating activities, note 21642,028undetermined, kept in the upper boundTKBB Guideline 4.1
Kambiyo karları · Finance income, note 2251,360not counted (proven)TKBB Guideline 4.2
Katılım hesabı gelirleri · Finance income, note 2281,476not counted (proven)TKBB Guideline 4.2
Finansal yatırımlardan gelirler (*) · Income from investing activities, note 24The company's note says: “Grup’un, çeşitli yatırım fonlarından elde ettiği gelirlerden oluşmaktadır.”5,076,484undetermined, kept in the upper boundTKBB Guideline 4.1
Diğer · Income from investing activities, note 2448,162undetermined, kept in the upper boundTKBB Guideline 4.1

KAFİF declaration 0.0% (first half 2026) · Sağlama range 0.0% to 1.3% (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

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
In these sub-indices
BIST Participation 30 · BIST Participation 30 Equal Weighted Return · BIST Participation 50 · BIST Participation 100 · BIST Participation Dividend · BIST Participation Sustainability
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 1.18% · assets 8.75% · loans 14.58%.
  2. Earlier measurementTKBB rules, August 2025, version 1 · Q1 2026: all three ratios within the threshold. Income 1.02% · assets 7.69% · loans 3.55%.
  3. Earlier measurementTKBB rules, August 2025, version 2 · Q1 2026: all three ratios within the threshold. Income 1.02% · assets 7.69% · loans 3.55%.
  4. Earlier measurementTKBB rules, August 2025, version 2 · Q1 2026: all three ratios within the threshold. Income 1.02% · assets 7.69% · loans 0.21%.
  5. Earlier measurementTKBB rules, August 2025, version 2 · first half 2026: all three ratios within the threshold. Income 1.30% · assets 7.68% · loans 4.96%.
  6. MeasurementTKBB rules, August 2025, version 3 · first half 2026: all three ratios within the threshold. Income 0.00% to 1.30% · assets 0.00% to 7.68% · loans 0.00% to 1.55%.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

  • BIMAS financial report, Jun 30, 2026 (company investor relations site)Jun 30, 2026 · Fingerprint bb54e65f4266…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

Based on data as of this date, the three ratios we measure are within the TKBB thresholds.

The company's KAFİF declaration

The company's declaration on the KAP form (first half 2026): excluded income 0.0%, interest-bearing assets 0.0%, interest-bearing loans 0.0%. 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 SLIPBIMAS · 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
1.3%
Purification amount
TRY 15.60

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 30.