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Sağlama record · BIST: GOLDA

Golda Gıda

Golda Gıda (GOLDA) 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-GOLDA

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
0.3%

Upper bound

Calculation and source

Calculation: numerator ÷ denominatorTRY 16,920,125÷TRY 5,261,189,604 (total assets)× 100

RatioInterest-bearing loans / total assets

Upper bound. 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 9: “Diğer” TRY 660,250: undetermined, kept in the upper bound; “Alınan depozito ve teminatlar” TRY 7,237,667: undetermined, kept in the upper bound. Note 47: “Kısa vadeli banka kredileri (*)” TRY 189,233: undetermined, kept in the upper bound; “Finansal kiralama işlemlerinden borçlar (net)” TRY 0: not counted (proven). The ratio is in the range 0.00% to 0.32%; both bounds give the same result.

Breakdown from the notes
Item, as written in the company's reportAmount (TRY)ClassBasis
Diğer · Other payables, note 9660,250undetermined, kept in the upper boundTKBB Guideline 4.1
Alınan depozito ve teminatlar · Other payables, note 97,237,667undetermined, kept in the upper boundTKBB Guideline 6.1
Kısa vadeli banka kredileri (*) · Short-term borrowings, note 47The company's note says: “Kredi kartı borçlarından oluşmaktadır.”189,233undetermined, kept in the upper boundTKBB Guideline 6.1
Finansal kiralama işlemlerinden borçlar (net) · Short-term borrowings, note 470not counted (proven)TKBB Guideline 6.2

KAFİF declaration 0.0% (first half 2026) · Sağlama range 0.0% to 0.3% (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

Interest-bearing assets

within the threshold
6.3%

Upper bound

Calculation and source

Calculation: numerator ÷ denominatorTRY 329,270,856÷TRY 5,261,189,604 (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 47: “Gerçeğe uygun değer farkı diğer kapsamlı gelire yansıtılan finansal yatırımlar” TRY 151,032,847: undetermined, kept in the upper bound. Note 53: “-Türk Lirası” TRY 52,019: undetermined, kept in the upper bound; “Banka-Vadesiz hesaplar / -Türk Lirası” TRY 10,282,974: not counted (proven); “Banka-Vadesiz hesaplar / -Yabancı Para” TRY 27,663,955: not counted (proven); “Banka-Vadeli hesaplar / -Türk Lirası” TRY 178,185,990: counted in the ratio (proven). The ratio is in the range 3.39% to 6.26%; both bounds give the same result.

Breakdown from the notes
Item, as written in the company's reportAmount (TRY)ClassBasis
Gerçeğe uygun değer farkı diğer kapsamlı gelire yansıtılan finansal yatırımlar · Financial investments, note 47151,032,847undetermined, kept in the upper boundTKBB Guideline 4.1
-Türk Lirası · Cash and cash equivalents, note 5352,019undetermined, kept in the upper bound
Banka-Vadesiz hesaplar / -Türk Lirası · Cash and cash equivalents, note 5310,282,974not counted (proven)TKBB Guideline 5.2
Banka-Vadesiz hesaplar / -Yabancı Para · Cash and cash equivalents, note 5327,663,955not counted (proven)TKBB Guideline 5.2
Banka-Vadeli hesaplar / -Türk Lirası · Cash and cash equivalents, note 53178,185,990counted in the ratio (proven)TKBB Guideline 5.1

KAFİF declaration 3.4% (first half 2026) · Sağlama range 3.4% to 6.3% (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

Excluded income

within the threshold
3.5%

Measured on the items we can calculate

Calculation and source

Calculation: numerator ÷ denominatorTRY 53,518,368÷TRY 1,512,403,256 (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 34: “Tahakkuk Etmemiş Finansman Gideri” TRY 11,227,235: undetermined, kept in the upper bound; “Hurda Satış Gelirleri” TRY 249,884: not counted (proven); “Kira Gelirleri” TRY 2,553,681: not counted (proven); “Esas Faaliyetlerden Kaynaklanan Kur Farkı” TRY 10,311,219: not counted (proven); “Konusu Kalmayan Şüpheli Alacaklar” TRY 1,539: not counted (proven); “Diğer Teşvik Gelirleri” TRY 1,565,081: not counted (proven); “Diğer Gelirler” TRY 10,309,814: undetermined, kept in the upper bound. Note 37: “Faiz Gelirleri” TRY 31,981,319: counted in the ratio (proven); “Vade Farkı Gelirleri” TRY 46,380,584: not counted (proven); “Kur Farkı Gelirleri” TRY 2,842,226: not counted (proven). The ratio is in the range 2.11% to 3.54%; both bounds give the same result.

Breakdown from the notes
Item, as written in the company's reportAmount (TRY)ClassBasis
Tahakkuk Etmemiş Finansman Gideri · Other income from operating activities, note 3411,227,235undetermined, kept in the upper bound
Hurda Satış Gelirleri · Other income from operating activities, note 34249,884not counted (proven)TKBB Guideline 4.2
Kira Gelirleri · Other income from operating activities, note 342,553,681not counted (proven)TKBB Guideline 4.2
Esas Faaliyetlerden Kaynaklanan Kur Farkı · Other income from operating activities, note 3410,311,219not counted (proven)TKBB Guideline 4.2
Konusu Kalmayan Şüpheli Alacaklar · Other income from operating activities, note 341,539not counted (proven)TKBB Guideline 4.2
Diğer Teşvik Gelirleri · Other income from operating activities, note 341,565,081not counted (proven)TKBB Guideline 4.2
Diğer Gelirler · Other income from operating activities, note 3410,309,814undetermined, kept in the upper boundTKBB Guideline 4.1
Faiz Gelirleri · Finance income, note 3731,981,319counted in the ratio (proven)TKBB Guideline 4.1
Vade Farkı Gelirleri · Finance income, note 3746,380,584not counted (proven)TKBB Guideline 4.2
Kur Farkı Gelirleri · Finance income, note 372,842,226not counted (proven)TKBB Guideline 4.2

KAFİF declaration 2.1% (first half 2026) · Sağlama range 2.1% 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
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

2 entries

Each period's record and every correction are kept with their dates. Method

  1. Earlier measurementTKBB rules, August 2025, version 2 · first half 2026: all three ratios within the threshold. Income 3.54% · assets 6.26% · loans 0.32%.
  2. MeasurementTKBB rules, August 2025, version 3 · first half 2026: all three ratios within the threshold. Income 2.11% to 3.54% · assets 3.39% to 6.26% · loans 0.00% to 0.32%.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

  • GOLDA financial report, Jun 30, 2026 (company investor relations site)Jun 30, 2026 · Fingerprint 70ef71e604d1…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 2.1%, interest-bearing assets 3.4%, 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 SLIPGOLDA · 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 42.48

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 2.11%); 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.