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Sağlama record · BIST: BSOKE

Batısöke Söke Çimento Sanayii

Batısöke Söke Çimento Sanayii (BSOKE) shares were removed from Borsa Istanbul's participation index list (BIST Participation All Shares) as of October 1, 2026 (Borsa Istanbul announcement, Sep 29, 2026). Borsa Istanbul does not state the reason for a removal in its announcement. In the company's KAFİF declaration for the full year 2025, all three ratios are within the thresholds.

Dated October 17, 2026No. SGL-2026-3A-BSOKE

The reading of all three ratios in the financial statements for Q1 2026 is not complete; the 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

statements to be read again
17.0%

Measured on the items read

Calculation and source

Calculation: numerator ÷ denominatorTRY 3,231,169,422÷TRY 18,977,969,632 (total assets)× 100

RatioInterest-bearing loans / total assets

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 rests on the items read from the financial statements; the statements will be read again. Note 7: “Ana ortağa borçlar” TRY 227,864,102: undetermined, kept in the numerator; “Diğer çeşitli borçlar” TRY 216,232: undetermined, kept in the numerator; “Alınan depozito ve teminatlar” TRY 5,727,249: undetermined, kept in the numerator. Note 4: “Uzun vadeli kredilerin kısa vadeli kısımları” TRY 738,667,201: undetermined, kept in the numerator. Notes that could not be used: Note 4 (Short-term borrowings): the note's amounts could not be matched to this item automatically. Note 4 (Long-term borrowings): the note's amounts could not be matched to this item automatically. On the items read, the measured range is 0.00% to 17.03%.

Breakdown from the notes
Item, as written in the company's reportAmount (TRY)ClassBasis
Ana ortağa borçlar · Other payables, note 7227,864,102undetermined, kept in the numerator
Diğer çeşitli borçlar · Other payables, note 7216,232undetermined, kept in the numeratorTKBB Guideline 4.1
Alınan depozito ve teminatlar · Other payables, note 75,727,249undetermined, kept in the numeratorTKBB Guideline 6.1
Uzun vadeli kredilerin kısa vadeli kısımları · Current portion of long-term borrowings, note 4738,667,201undetermined, kept in the numeratorTKBB Guideline 6.1

KAFİF declaration 17.5% (full year 2025) · Sağlama measurement on the items read 0.0% to 17.0% (Q1 2026) · the statements will be read again · View the form on KAP

Source: company financial report, Q1 2026 statements · Mar 31, 2026

View the documentMethod

Interest-bearing assets

statements to be read again
0.1%

Measured on the items read

Calculation and source

Calculation: numerator ÷ denominatorTRY 21,285,491÷TRY 18,977,969,632 (total assets)× 100

RatioInterest-bearing cash and securities / total assets

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 rests on the items read from the financial statements; the statements will be read again. Note 3: “Bankalar” TRY 18,226,976: undetermined, kept in the numerator; “Diğer hazır değerler” TRY 3,058,515: undetermined, kept in the numerator. On the items read, the measured range is 0.00% to 0.11%.

Breakdown from the notes
Item, as written in the company's reportAmount (TRY)ClassBasis
Bankalar · Cash and cash equivalents, note 318,226,976undetermined, kept in the numeratorTKBB Guideline 5.1
Diğer hazır değerler · Cash and cash equivalents, note 33,058,515undetermined, kept in the numeratorTKBB Guideline 4.1

KAFİF declaration 0.2% (full year 2025) · Sağlama measurement on the items read 0.0% to 0.1% (Q1 2026) · the statements will be read again · View the form on KAP

Source: company financial report, Q1 2026 statements · Mar 31, 2026

View the documentMethod

Excluded income

statements to be read again
0.9%

Measured on the items read

Calculation and source

Calculation: numerator ÷ denominatorTRY 12,326,700÷TRY 1,430,270,751 (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: “Kambiyo karı” TRY 8,335,759: not counted (proven); “Hurda satış geliri” TRY 1,297,194: not counted (proven); “Muhtelif gelirler” TRY 10,284,996: undetermined, kept in the numerator. Note 18: “Faiz gelirleri” TRY 2,041,704: counted in the ratio (proven); “Kambiyo karları” TRY 508,395: not counted (proven). Notes that could not be used: Income from investing activities: no note was found for this item. On the items read, the measured range is 0.14% to 0.86%.

Breakdown from the notes
Item, as written in the company's reportAmount (TRY)ClassBasis
Kambiyo karı · Other income from operating activities, note 178,335,759not counted (proven)TKBB Guideline 4.2
Hurda satış geliri · Other income from operating activities, note 171,297,194not counted (proven)TKBB Guideline 4.2
Muhtelif gelirler · Other income from operating activities, note 1710,284,996undetermined, kept in the numerator
Faiz gelirleri · Finance income, note 182,041,704counted in the ratio (proven)TKBB Guideline 4.1
Kambiyo karları · Finance income, note 18508,395not counted (proven)TKBB Guideline 4.2

KAFİF declaration 0.4% (full year 2025) · Sağlama measurement on the items read 0.1% to 0.9% (Q1 2026) · the statements will be read again · View the form on KAP

Source: company financial report, Q1 2026 statements · Mar 31, 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
Not 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

Removed from the BIST Participation All Shares, BIST Participation 30, BIST Participation 50, BIST Participation 100 and BIST Participation Sustainability 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).

Status history

11 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 1.57% · assets 0.11% · loans 17.00%.
  2. Earlier measurementTKBB rules, August 2025, version 1 · Q1 2026: all three ratios within the threshold. Income 1.57% · assets 0.11% · loans 17.03%.
  3. Earlier measurementTKBB rules, August 2025, version 1 · Q1 2026: all three ratios within the threshold. Income 1.57% · assets 0.11% · loans 17.00%.
  4. Earlier measurementTKBB rules, August 2025, version 1 · Q1 2026: all three ratios within the threshold. Income 1.57% · assets 0.11% · loans 17.03%.
  5. Earlier measurementTKBB rules, August 2025, version 1 · Q1 2026: all three ratios within the threshold. Income 1.57% · assets 0.11% · loans 17.00%.
  6. MeasurementCorrection note. “Other financial liabilities” (TRY 5,520,069 in total) were missing from the debt numerator: the ratio is 17.03%, not 17.0%. The result does not change.
  7. Earlier measurementTKBB rules, August 2025, version 1 · Q1 2026: all three ratios within the threshold. Income 1.57% · assets 0.11% · loans 17.03%.
  8. Earlier measurementTKBB rules, August 2025, version 1 · Q1 2026: all three ratios within the threshold. Income 0.86% · assets 0.11% · loans 17.03%.
  9. Earlier measurementTKBB rules, August 2025, version 2 · Q1 2026: all three ratios within the threshold. Income 0.86% · assets 0.11% · loans 17.03%.
  10. Removed from the indexRemoved from the BIST Participation All Shares, BIST Participation 30, BIST Participation 50, BIST Participation 100 and BIST Participation Sustainability indices for the period from October 2026 to April 2027. Announced in KAP disclosure 1669816 on September 29, 2026.
  11. MeasurementTKBB rules, August 2025, version 3 · Q1 2026: statements to be read again. Income 0.14% to 0.86% · assets 0.00% to 0.11% · loans 0.00% to 17.03%. The ratios rest on the items read.THIS RECORD

Corrections log

  • Note added · closed

    “Other financial liabilities” (TRY 5,520,069 in total) were missing from the debt numerator: the ratio is 17.03%, not 17.0%. The result does not change.

    In Turkish, as published.31.03.2026 bilançosundaki «Diğer finansal yükümlülükler» (kısa vadeli 1.317.217 TL, uzun vadeli 4.202.852 TL) borç payına girmemişti; eklendiğinde oran %17,0'dan %17,03'e çıkar, eşik (%33) altında kalır. Ayrıştırıcı kalem eşlemesi bir sonraki sürümde düzeltilecek; ölçüm bu notla yayında kalır.

    Closing note: In Turkish, as published.15.09.2026: Bilanço (sayfa 4) yenilenen okuma aracıyla yeniden okundu. «Diğer finansal yükümlülükler» satırları (kısa vadeli 1.317.217 TL, uzun vadeli 4.202.852 TL) bölüm ara toplamlarıyla doğrulanarak borç payına alındı. Yayımlanan borç oranı %17,00'dan %17,03'e güncellendi; eşik (%33) altında, sonuç değişmedi.

    Evidence: batisoke-finansal-rapor-31_6a4b6580a67cd.pdf · PDF p. 4 · Fingerprint b2cf37791f5f…

Documents and sources

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

  • BSOKE financial report, Mar 31, 2026 (company investor relations site)Mar 31, 2026 · Fingerprint b2cf37791f5f… · fingerprint of the downloaded file 3b8697645bc6…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 (full year 2025): excluded income 0.4%, interest-bearing assets 0.2%, interest-bearing loans 17.5%. 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 SLIPBSOKE · Q1 2026
Number of shares
500
Gross dividend per share
TRY 2.40
Gross dividend (500 × 2.40)
TRY 1,200.00
Excluded income ratio
0.9%
Purification amount
TRY 10.32

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 0.14% to 0.86%; the purification amount is calculated with the 0.86% 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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Other companies not on the list

The 12 companies just before and after this one in alphabetical order among the companies not on the BIST Participation All Shares list. All companies: Company list.