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Sağlama record · BIST: GOKNR

Göknur Gıda

Göknur Gıda (GOKNR) 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 100 index.

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

Based on the financial statements for Q1 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
22.4%

Upper bound

Calculation and source

Calculation: numerator ÷ denominatorTRY 4,013,191,453÷TRY 17,882,864,640 (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. The deductions the company declares on line 6J 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. (Loans from participation banks and lease certificates (sukuk) are deducted only when a note shows them separately; nothing was deducted in this measurement.) Note 6: “Diğer çeşitli borçlar” TRY 2,376,446: undetermined, kept in the upper bound. Note 11: “Kısa vadeli banka kredileri” TRY 3,182,565,551: undetermined, kept in the upper bound; “Diğer finansal yükümlülükler” TRY 6,514,837: undetermined, kept in the upper bound. Note 11: “Uzun vadeli banka kredilerinin kısa vadeli kısımları” TRY 821,025,366: undetermined, kept in the upper bound. Note 11: “Uzun vadeli banka kredileri” TRY 709,253: undetermined, kept in the upper bound. The ratio is in the range 0.00% to 22.44%; both bounds give the same result.

Breakdown from the notes
Item, as written in the company's reportAmount (TRY)ClassBasis
Diğer çeşitli borçlar · Other payables, note 62,376,446undetermined, kept in the upper boundTKBB Guideline 4.1
Kısa vadeli banka kredileri · Short-term borrowings, note 113,182,565,551undetermined, kept in the upper boundTKBB Guideline 6.1
Diğer finansal yükümlülükler · Short-term borrowings, note 116,514,837undetermined, kept in the upper boundTKBB Guideline 4.1
Uzun vadeli banka kredilerinin kısa vadeli kısımları · Current portion of long-term borrowings, note 11821,025,366undetermined, kept in the upper boundTKBB Guideline 6.1
Uzun vadeli banka kredileri · Long-term borrowings, note 11709,253undetermined, kept in the upper boundTKBB Guideline 6.1

KAFİF declaration 20.8% (first half 2026) · Sağlama range 0.0% to 22.4% (Q1 2026) · the declaration is inside the range · View the form on KAP

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

View the documentMethod

Interest-bearing assets

within the threshold
7.9%

Upper bound

Calculation and source

Calculation: numerator ÷ denominatorTRY 1,413,471,380÷TRY 17,882,864,640 (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 3: “Kasa” TRY 657,350: not counted (proven); “Bankalar: / - Vadeli mevduatlar(*)” TRY 3,400,168: counted in the ratio (proven); “Bankalar: / - Vadesiz mevduatlar” TRY 314,332,256: not counted (proven); “Diğer Menkul Kıymetler” TRY 1,283,849,850: undetermined, kept in the upper bound. The ratio is in the range 0.02% to 7.90%; 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 3657,350not counted (proven)TKBB Guideline 5.2
Bankalar: / - Vadeli mevduatlar(*) · Cash and cash equivalents, note 3The company's note says: “Nakit ve nakit benzerleri içerisinde yer alan vadeli mevduatlar günlük vadeli hesaplardan oluşmaktadır.”3,400,168counted in the ratio (proven)TKBB Guideline 5.1
Bankalar: / - Vadesiz mevduatlar · Cash and cash equivalents, note 3314,332,256not counted (proven)TKBB Guideline 5.2
Diğer Menkul Kıymetler · Cash and cash equivalents, note 31,283,849,850undetermined, kept in the upper boundTKBB Guideline 4.1

KAFİF declaration 8.1% (first half 2026) · Sağlama upper bound 7.9% (Q1 2026) · the company declares a higher ratio; the periods differ · View the form on KAP

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

View the documentMethod

Excluded income

within the threshold
2.6%

Measured on the items we can calculate

Calculation and source

Calculation: numerator ÷ denominatorTRY 116,155,318÷TRY 4,563,616,990 (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 18: “Banka kredileri dışında varlık ve yükümlülüklerden kaynaklanan kur farkı gelirleri” TRY 364,004,452: not counted (proven); “Konusu kalmayan karşılıklar” TRY 15,128,376: not counted (proven); “Sigorta gelirleri” TRY 0: not counted (proven); “Diğer gelirler” TRY 12,187,693: undetermined, kept in the upper bound. Note 19: “Faiz geliri” TRY 103,888,548: counted in the ratio (proven); “Kambiyo karları” TRY 125,711,915: not counted (proven). Notes that could not be used: Income from investing activities: no note was found for this item (condensed interim report). The ratio is in the range 2.28% to 2.55%; both bounds give the same result.

Breakdown from the notes
Item, as written in the company's reportAmount (TRY)ClassBasis
Banka kredileri dışında varlık ve yükümlülüklerden kaynaklanan kur farkı gelirleri · Other income from operating activities, note 18364,004,452not counted (proven)TKBB Guideline 4.2
Konusu kalmayan karşılıklar · Other income from operating activities, note 1815,128,376not counted (proven)TKBB Guideline 4.2
Sigorta gelirleri · Other income from operating activities, note 180not counted (proven)TKBB Guideline 4.2
Diğer gelirler · Other income from operating activities, note 1812,187,693undetermined, kept in the upper boundTKBB Guideline 4.1
Faiz geliri · Finance income, note 19103,888,548counted in the ratio (proven)TKBB Guideline 4.1
Kambiyo karları · Finance income, note 19125,711,915not counted (proven)TKBB Guideline 4.2

KAFİF declaration 2.6% (first half 2026) · Sağlama range 2.3% to 2.6% (Q1 2026) · the declaration is inside the range · 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
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 100
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

5 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 13.61% · assets 9.67% · loans 4.60%.
  2. Earlier measurementTKBB rules, August 2025, version 1 · Q1 2026: all three ratios within the threshold. Income 2.55% · assets 7.90% · loans 4.60%.
  3. Earlier measurementTKBB rules, August 2025, version 2 · Q1 2026: all three ratios within the threshold. Income 2.55% · assets 7.90% · loans 4.60%.
  4. MeasurementTKBB rules, August 2025, version 3 · Q1 2026: all three ratios within the threshold. Income 2.28% to 2.55% · assets 0.02% to 7.90% · loans 0.00% to 22.44%.
  5. MeasurementCorrection note. Bank loans (short term TRY 3,189,080,388, long term TRY 709,253) were missing from the debt numerator: the upper bound of the ratio is 22.44%, not 4.60%. Below the threshold (33%); the result does not change.THIS RECORD

Corrections log

  • Note added · closed

    Bank loans (short term TRY 3,189,080,388, long term TRY 709,253) were missing from the debt numerator: the upper bound of the ratio is 22.44%, not 4.60%. Below the threshold (33%); the result does not change.

    In Turkish, as published.31.03.2026 konsolide finansal durum tablosu (sayfa 3) banka kredilerini «Kısa/Uzun vadeli borçlanmalar» başlığı olmadan «Banka kredileri» satırlarında gösterir: kısa vadeli 3.189.080.388 TL, uzun vadeli 709.253 TL (dipnot 11, sayfa 29). Önceki okuma aracı bu satırları borç dışı kalem saymıştı. Kısa ve uzun vadeli bölümlerin ana satırları bu satırlarla birlikte bölüm toplamlarına (6.070.812.277 TL ve 926.470.930 TL) birebir eşittir; satırlar başka bir kalemin alt satırı değildir. Dipnot 11'deki kısa vadeli borçlanmalar tablosunun toplamı (4.010.105.754 TL), kısa vadeli «Banka kredileri» satırı ile «Uzun vadeli borçlanmaların kısa vadeli kısımları» satırının (821.025.366 TL) toplamına eşittir. Yenilenen okuma aracı satırları borç payına alır: pay 4.013.191.453 TL / toplam varlıklar 17.882.864.640 TL ≈ %22,44; eşik altında kalır.

    Closing note: The corrected measurement was published in the same release as this note. The upper bound of the debt ratio was updated from 4.60% to 22.44%; it is below the threshold (33%), and the result did not change.

    Evidence: Finansal_20Tablolar__31-03-2026.pdf · PDF p. 3, 29 · Fingerprint 01bdb374eea3…

Documents and sources

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

  • GOKNR financial report, Mar 31, 2026 (company investor relations site)Mar 31, 2026 · Fingerprint 01bdb374eea3…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 2.6%, interest-bearing assets 8.1%, interest-bearing loans 20.8%. 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 SLIPGOKNR · 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
2.6%
Purification amount
TRY 30.60

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 2.28%); 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 100.