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Sağlama record · BIST: KONKA

Konya Kağıt

Konya Kağıt (KONKA) 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-KONKA

The reading of the interest-bearing assets ratio in the financial statements for the first half of 2026 is not complete; the ratio rests 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

within the threshold
1.3%

Upper bound

Calculation and source

Calculation: numerator ÷ denominatorTRY 147,333,738÷TRY 11,290,283,220 (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 47: “Kısa Vadeli Banka Kredileri” TRY 58,016,572: undetermined, kept in the upper bound; “Uzun vadeli banka kredilerinin kısa vadeli kısmı” TRY 0: undetermined, kept in the upper bound. Note 47: “Uzun Vadeli Banka Kredileri” TRY 0: undetermined, kept in the upper bound. Note 47: “Uzun Vadeli Banka Kredileri” TRY 0: undetermined, kept in the upper bound. Notes that could not be used: Note 9 (Other payables): the note's amounts could not be matched to this item automatically. 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)ClassBasis
Kısa Vadeli Banka Kredileri · Short-term borrowings, note 4758,016,572undetermined, kept in the upper boundTKBB Guideline 6.1
Uzun vadeli banka kredilerinin kısa vadeli kısmı · Short-term borrowings, note 470undetermined, kept in the upper boundTKBB Guideline 6.1
Uzun Vadeli Banka Kredileri · Current portion of long-term borrowings, note 470undetermined, kept in the upper boundTKBB Guideline 6.1
Uzun Vadeli Banka Kredileri · Long-term borrowings, note 470undetermined, kept in the upper boundTKBB Guideline 6.1

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

Interest-bearing assets

statements to be read again
17.8%

Measured on the items read

Calculation and source

Calculation: numerator ÷ denominatorTRY 2,005,575,612÷TRY 11,290,283,220 (total assets)× 100

RatioInterest-bearing cash and securities / total assets

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 rests on the items read from the financial statements; the statements will be read again. Note 47: “Diğer Hazır Değerler” TRY 17,999,991: undetermined, kept in the numerator. Note 53: “-Türk Lirası” TRY 67,674: undetermined, kept in the numerator; “-Yabancı Para” TRY 1,159,286: undetermined, kept in the numerator; “Bankalar - Vadesiz hesaplar / -Türk Lirası” TRY 4,027,552: not counted (proven); “Bankalar - Vadesiz hesaplar / -Yabancı Para” TRY 47,068,117: not counted (proven); “Bankalar - Vadeli hesaplar / -Türk Lirası” TRY 2,421,435: counted in the ratio (proven). On the items read, the measured range is 0.02% to 17.76%.

Breakdown from the notes
Item, as written in the company's reportAmount (TRY)ClassBasis
Diğer Hazır Değerler · Financial investments, note 4717,999,991undetermined, kept in the numeratorTKBB Guideline 4.1
-Türk Lirası · Cash and cash equivalents, note 5367,674undetermined, kept in the numerator
-Yabancı Para · Cash and cash equivalents, note 531,159,286undetermined, kept in the numerator
Bankalar - Vadesiz hesaplar / -Türk Lirası · Cash and cash equivalents, note 534,027,552not counted (proven)TKBB Guideline 5.2
Bankalar - Vadesiz hesaplar / -Yabancı Para · Cash and cash equivalents, note 5347,068,117not counted (proven)TKBB Guideline 5.2
Bankalar - Vadeli hesaplar / -Türk Lirası · Cash and cash equivalents, note 532,421,435counted in the ratio (proven)TKBB Guideline 5.1

KAFİF declaration 0.2% (first half 2026) · Sağlama measurement on the items read 0.0% to 17.8% (first half 2026) · the statements will be read again · View the form on KAP

Source: company financial report, first half 2026 statements · Jun 30, 2026

View the documentMethod

Excluded income

depends on the declaration
at most5.6%

Proven lower bound 0.0% · cautious upper bound 5.6%

Calculation and source

Calculation: numerator ÷ denominatorTRY 107,719,495÷TRY 1,915,284,488 (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.

The measurement is a range. The lower bound counts only the amounts that the statements and notes prove; the upper bound also counts, as a precaution, every item that could not be proven. The threshold falls inside this range, so the outcome depends on the company's KAFİF declaration.

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 17,223,415: undetermined, kept in the upper bound; “Hurda Satış Gelirleri” TRY 4,199,007: not counted (proven); “Kira Gelirleri” TRY 4,742,842: not counted (proven); “Ticari İşlemlerden Kaynaklı Kur Farkı” TRY 33,698,590: not counted (proven); “Sigorta Hasar Tazminatı” TRY 0: not counted (proven); “Konusu Kalmayan Şüpheli Alacaklar” TRY 449,882: not counted (proven); “Temettü gelirleri” TRY 0: undetermined, kept in the upper bound; “Yansıtma gelirleri” TRY 369,765: undetermined, kept in the upper bound; and 1 more line. Note 37: “Faiz ve Vade Farkı Gelirleri” TRY 49,231,909: undetermined, kept in the upper bound; “Kambiyo Karları” TRY 24,161,193: not counted (proven). Note 35: “Finansal Varlık Satış Karı” TRY 36,440,044: undetermined, kept in the upper bound. The ratio is in the range 0.00% to 5.62%; the outcome depends on the company's declaration.

Breakdown from the notes
Item, as written in the company's reportAmount (TRY)ClassBasis
Tahakkuk Etmemiş Finansman Gideri · Other income from operating activities, note 3417,223,415undetermined, kept in the upper bound
Hurda Satış Gelirleri · Other income from operating activities, note 344,199,007not counted (proven)TKBB Guideline 4.2
Kira Gelirleri · Other income from operating activities, note 344,742,842not counted (proven)TKBB Guideline 4.2
Ticari İşlemlerden Kaynaklı Kur Farkı · Other income from operating activities, note 3433,698,590not counted (proven)TKBB Guideline 4.2
Sigorta Hasar Tazminatı · Other income from operating activities, note 340not counted (proven)TKBB Guideline 4.2
Konusu Kalmayan Şüpheli Alacaklar · Other income from operating activities, note 34449,882not counted (proven)TKBB Guideline 4.2
Temettü gelirleri · Other income from operating activities, note 340undetermined, kept in the upper boundTKBB Guideline 4.2
Yansıtma gelirleri · Other income from operating activities, note 34369,765undetermined, kept in the upper bound
Diğer gelirler · Other income from operating activities, note 344,454,362undetermined, kept in the upper boundTKBB Guideline 4.1
Faiz ve Vade Farkı Gelirleri · Finance income, note 3749,231,909undetermined, kept in the upper bound
Kambiyo Karları · Finance income, note 3724,161,193not counted (proven)TKBB Guideline 4.2
Finansal Varlık Satış Karı · Income from investing activities, note 3536,440,044undetermined, kept in the upper boundTKBB Guideline 4.1

KAFİF declaration 4.5% (first half 2026) · Sağlama range 0.0% to 5.6% (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

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

5 entries

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

  1. Earlier measurementTKBB rules, August 2025, version 1 · period ending April 2026: at least one ratio above the threshold. Income 10.17% · assets 20.86% · loans 0.20%.
  2. Earlier measurementTKBB rules, August 2025, version 1 · period ending April 2026: depends on the company's declaration. Income 7.60% · assets 19.47% · loans 0.20%.
  3. Earlier measurementTKBB rules, August 2025, version 2 · period ending April 2026: depends on the company's declaration. Income 7.60% · assets 19.47% · loans 0.20%.
  4. Earlier measurementTKBB rules, August 2025, version 2 · first half 2026: depends on the company's declaration. Income 5.62% · assets 17.76% · loans 1.30%.
  5. MeasurementTKBB rules, August 2025, version 3 · first half 2026: statements to be read again. Income 0.00% to 5.62% · assets 0.02% to 17.76% · loans 0.00% to 1.30%. The ratios rest on the items read.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

  • KONKA financial report, Jun 30, 2026 (company investor relations site)Jun 30, 2026 · Fingerprint bfd238fce36f…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 (first half 2026): excluded income 4.5%, interest-bearing assets 0.2%, 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 SLIPKONKA · 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
5.6%
Purification amount
TRY 67.44

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 All Shares.