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Sağlama record · BIST: DCTTR

DCT Trading Dış Ticaret

DCT Trading Dış Ticaret (DCTTR) 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.

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

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
27.7%

Upper bound

Calculation and source

Calculation: numerator ÷ denominatorTRY 492,155,975÷TRY 1,778,461,893 (total assets)× 100

RatioInterest-bearing loans / total assets

Upper bound. TRY 10,348,292 that is proven not to count was deducted from the debt numerator (source: Note 10). Of the lease liabilities shown on the balance sheet, TRY 9,023,559 are debts that do not count under TKBB Guideline 6.2, so they were deducted from the debt numerator (source: balance sheet, page 4). 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. Because extra items are included, the ratio is an upper bound for the items shown in the financial statements. Note 10: “İlişkili taraflara diğer borçlar (dipnot 4)” TRY 2,726,138: undetermined, kept in the upper bound; “Ödenecek vergi harç ve diğer kesintiler” TRY 10,348,292: not counted (proven); “Diğer borçlar (*)” TRY 9,342,706: undetermined, kept in the upper bound; “Diğer borçlar (*)” TRY 5,262,708: undetermined, kept in the upper bound. Note 7: “Uzun vadeli kredilerin kısa vadeli kısımları” TRY 3,219,351: undetermined, kept in the upper bound. Notes that could not be used: Note 7 (Short-term borrowings): the note's amounts could not be matched to this item automatically. Note 7 (Long-term borrowings): the note's amounts could not be matched to this item automatically. The ratio is in the range 0.00% to 27.67%; both bounds give the same result.

Breakdown from the notes
Item, as written in the company's reportAmount (TRY)ClassBasis
İlişkili taraflara diğer borçlar (dipnot 4) · Other payables, note 102,726,138undetermined, kept in the upper boundTKBB Guideline 6.1
Ödenecek vergi harç ve diğer kesintiler · Other payables, note 1010,348,292not counted (proven)TKBB Guideline 6.2
Diğer borçlar (*) · Other payables, note 109,342,706undetermined, kept in the upper boundTKBB Guideline 4.1
Diğer borçlar (*) · Other payables, note 10The company's note says: “Diğer kısa vadeli ve uzun vadeli borçlar Yunanistan Maliye Bakanlığı tarafından sağlanan 8 yıl vadeli geri ödemeli ve faizsiz olarak toplam 197.912 EUR tutarında teşvikten oluşmaktadır.”5,262,708undetermined, kept in the upper boundTKBB Guideline 4.1
Uzun vadeli kredilerin kısa vadeli kısımları · Current portion of long-term borrowings, note 73,219,351undetermined, kept in the upper boundTKBB Guideline 6.1

KAFİF declaration 27.6% (first half 2026) · Sağlama range 0.0% to 27.7% (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
26.5%

Upper bound

Calculation and source

Calculation: numerator ÷ denominatorTRY 471,888,505÷TRY 1,778,461,893 (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 6: “Yatırım Fonları” TRY 18,332,427: undetermined, kept in the upper bound; “Gayrimenkul Yatırım Fonu” TRY 133,159,437: undetermined, kept in the upper bound; “Hisse Senetleri” TRY 32,588,602: undetermined, kept in the upper bound. Note 5: “Kasa” TRY 883,061: not counted (proven); “Bankalar / - Vadesiz mevduatlar” TRY 71,897,410: not counted (proven); “Diğer hazır değerler” TRY 26,159: undetermined, kept in the upper bound. The ratio is in the range 0.00% to 26.53%; both bounds give the same result.

Breakdown from the notes
Item, as written in the company's reportAmount (TRY)ClassBasis
Kasa · Cash and cash equivalents, note 5883,061not counted (proven)TKBB Guideline 5.2
Bankalar / - Vadesiz mevduatlar · Cash and cash equivalents, note 571,897,410not counted (proven)TKBB Guideline 5.2
Diğer hazır değerler · Cash and cash equivalents, note 526,159undetermined, kept in the upper boundTKBB Guideline 4.1

KAFİF declaration 26.5% (first half 2026) · Sağlama range 0.0% to 26.5% (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

Excluded income

within the threshold
3.4%

Measured on the items we can calculate

Calculation and source

Calculation: numerator ÷ denominatorTRY 31,507,932÷TRY 930,212,006 (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 geliri” TRY 11,011,215: not counted (proven); “Diğer gelirler” TRY 6,285,124: undetermined, kept in the upper bound. Note 26: “Faiz gelirleri” TRY 8,681,799: counted in the ratio (proven); “Kur farkı gelirleri” TRY 10,282,579: not counted (proven). Note 25: “Sabit kıymet satış karı” TRY 1,867,516: not counted (proven); “Menkul kıymet satış karı” TRY 16,541,009: undetermined, kept in the upper bound; “Kira geliri” TRY 2,094,704: not counted (proven). The ratio is in the range 0.93% to 3.39%; both bounds give the same result.

Breakdown from the notes
Item, as written in the company's reportAmount (TRY)ClassBasis
Kur farkı geliri · Other income from operating activities, note 2411,011,215not counted (proven)TKBB Guideline 4.2
Diğer gelirler · Other income from operating activities, note 246,285,124undetermined, kept in the upper boundTKBB Guideline 4.1
Faiz gelirleri · Finance income, note 268,681,799counted in the ratio (proven)TKBB Guideline 4.1
Kur farkı gelirleri · Finance income, note 2610,282,579not counted (proven)TKBB Guideline 4.2
Sabit kıymet satış karı · Income from investing activities, note 251,867,516not counted (proven)TKBB Guideline 4.2
Menkul kıymet satış karı · Income from investing activities, note 2516,541,009undetermined, kept in the upper boundTKBB Guideline 4.1
Kira geliri · Income from investing activities, note 252,094,704not counted (proven)TKBB Guideline 4.2

KAFİF declaration 0.9% (first half 2026) · Sağlama range 0.9% to 3.4% (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

Removed from the BIST Participation 100 index 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: near the threshold. Income 4.79% · assets 24.14% · loans 29.61%.
  2. MeasurementCorrection note. Lease liabilities and other financial liabilities (about TRY 10.1 million) were missing from the debt numerator: the ratio is about 30.12%, not 29.61%. Below the threshold (33%); the result does not change.
  3. Earlier measurementTKBB rules, August 2025, version 1 · Q1 2026: all three ratios within the threshold. Income 2.71% · assets 21.90% · loans 28.37%.
  4. Earlier measurementTKBB rules, August 2025, version 2 · Q1 2026: all three ratios within the threshold. Income 2.71% · assets 21.90% · loans 28.37%.
  5. Earlier measurementTKBB rules, August 2025, version 2 · first half 2026: all three ratios within the threshold. Income 3.39% · assets 26.53% · loans 28.18%.
  6. MeasurementTKBB rules, August 2025, version 3 · first half 2026: all three ratios within the threshold. Income 0.93% to 3.39% · assets 0.00% to 26.53% · loans 0.00% to 27.67%.THIS RECORD

Corrections log

  • Note added · closed

    Lease liabilities and other financial liabilities (about TRY 10.1 million) were missing from the debt numerator: the ratio is about 30.12%, not 29.61%. Below the threshold (33%); the result does not change.

    In Turkish, as published.31.03.2026 bilançosundaki «Kiralama İşlemlerinden Kaynaklanan Yükümlülükler» (KV 2.404.162 TL, UV 6.945.993 TL) ve «Diğer Finansal Yükümlülükler» (KV 721.025 TL) borç payına girmedi; eklendiğinde oran ≈%30,12 olur, eşik altında, eşiğe yakın bantta (şirketin durumu zaten «eşiğe yakın»). Kalem eşlemesi bir sonraki ayrıştırıcı sürümünde düzeltilecek; ölçüm bu notla yayında kalır.

    Closing note: October 17, 2026: under rules version 3, lease liabilities are deducted as debts that do not count under TKBB Guideline 6.2. With this method, only the other financial liabilities (TRY 721,025) would be added to the measurement of the March 31, 2026 statements, and the ratio would be about 29.65%; below the threshold (33%), the result does not change. The record's current measurement rests on the June 30, 2026 statements; this note is closed.

    Evidence: FinansalRapor2026Q1.pdf · PDF p. 4 · Fingerprint 3940accf2b51…

Documents and sources

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

  • DCTTR financial report, Jun 30, 2026 (company investor relations site)Jun 30, 2026 · Fingerprint e77da2db9748…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 0.9%, interest-bearing assets 26.5%, interest-bearing loans 27.6%. 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 SLIPDCTTR · 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
3.4%
Purification amount
TRY 40.68

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 0.93%); 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 All Shares.