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Sağlama record · BIST: KONTR

Kontrolmatik

Kontrolmatik (KONTR) shares are not 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-2026-3A-KONTR

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
46.9%

On the items read: 3.0% to 46.9%

Calculation and source

Calculation: numerator ÷ denominatorTRY 19,128,672,652÷TRY 40,804,475,382 (total assets)× 100

RatioInterest-bearing loans / total assets

This range rests on the items read from the financial statements, and the statements will be read again.

Debts proven not to count (line 6J 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. Balance sheet sub-lines (page 4): “İlişkili Olmayan Taraflara Diğer Borçlar” TRY 659,417,051: undetermined, kept in the numerator; “İlişkili Olmayan Taraflara Diğer Borçlar” TRY 0: undetermined, kept in the numerator; “İlişkili Taraflara Diğer Borçlar” TRY 5,131,922,461: undetermined, kept in the numerator. Note 7: “Banka kredileri” TRY 3,739,330,880: undetermined, kept in the numerator; “Çıkarılmış bonolar ve senetler” TRY 1,202,691,548: counted in the ratio (proven); “Finansal kiralama borçları” TRY 182,910,183: not counted (proven); “Diğer” TRY 0: undetermined, kept in the numerator. Note 7: “Banka kredileri” TRY 3,109,751,272: undetermined, kept in the numerator. Notes that could not be used: Note 7 (Long-term borrowings): the current-period amounts of the note's lines could not be read automatically. On the items read, the measured range is 2.95% to 46.88%.

Breakdown from the notes
Item, as written in the company's reportAmount (TRY)ClassBasis
Banka kredileri · Short-term borrowings, note 73,739,330,880undetermined, kept in the numeratorTKBB Guideline 6.1
Çıkarılmış bonolar ve senetler · Short-term borrowings, note 71,202,691,548counted in the ratio (proven)TKBB Guideline 6.1
Finansal kiralama borçları · Short-term borrowings, note 7182,910,183not counted (proven)TKBB Guideline 6.2
Diğer · Short-term borrowings, note 70undetermined, kept in the numeratorTKBB Guideline 4.1
Banka kredileri · Current portion of long-term borrowings, note 73,109,751,272undetermined, kept in the numeratorTKBB Guideline 6.1

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

View the documentMethod

Interest-bearing assets

statements to be read again
4.4%

Measured on the items read

Calculation and source

Calculation: numerator ÷ denominatorTRY 1,780,431,990÷TRY 40,804,475,382 (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 6: “Gerçeğe uygun değer farkı diğer kapsamlı gelire kaydedilen varlıklar / - Hisse senetleri” TRY 0: undetermined, kept in the numerator; “Gerçeğe uygun değer farkı diğer kapsamlı gelire kaydedilen varlıklar / - Fonlar” TRY 8,010,699: undetermined, kept in the numerator; “- Plan S Uydu ve Uzay Teknolojileri A.Ş. (*)” TRY 1,440,626,532: undetermined, kept in the numerator; “- Kontrolmatik Bulgaristan” TRY 0: undetermined, kept in the numerator. Note 5: “Kasa” TRY 463,229: not counted (proven); “Banka / - Vadesiz Mevduatlar” TRY 330,524,007: not counted (proven); “Banka / -Vadesi 3 Aya kadar Olan Vadeli Mevduatlar” TRY 247,622,340: counted in the ratio (proven); “Diğer Hazır Değerler” TRY 460,885: undetermined, kept in the numerator. On the items read, the measured range is 0.61% to 4.36%.

Breakdown from the notes
Item, as written in the company's reportAmount (TRY)ClassBasis
Gerçeğe uygun değer farkı diğer kapsamlı gelire kaydedilen varlıklar / - Hisse senetleri · Financial investments, note 60undetermined, kept in the numeratorTKBB Guideline 5.2
Gerçeğe uygun değer farkı diğer kapsamlı gelire kaydedilen varlıklar / - Fonlar · Financial investments, note 68,010,699undetermined, kept in the numeratorTKBB Guideline 4.1
- Plan S Uydu ve Uzay Teknolojileri A.Ş. (*) · Financial investments, note 6The company's note says: “Şirketin KAP’ta yayınlamış olduğu ve finansal kuruluşlardan almış olduğu gerçeğe uygun değerleme raporu üzerinden 26.12.2025 tarihi itibarıyla Plan S Uydu ve Uzay Teknolojileri A.Ş’nin gerçeğe uygun değer farkı kâr veya zarara gidecek şekilde uzun vadeli finansal yatırım olarak sınıflandırılmasına karar verilmiştir.”1,440,626,532undetermined, kept in the numerator
- Kontrolmatik Bulgaristan · Financial investments, note 60undetermined, kept in the numerator
Kasa · Cash and cash equivalents, note 5463,229not counted (proven)TKBB Guideline 5.2
Banka / - Vadesiz Mevduatlar · Cash and cash equivalents, note 5330,524,007not counted (proven)TKBB Guideline 5.2
Banka / -Vadesi 3 Aya kadar Olan Vadeli Mevduatlar · Cash and cash equivalents, note 5247,622,340counted in the ratio (proven)TKBB Guideline 5.1
Diğer Hazır Değerler · Cash and cash equivalents, note 5460,885undetermined, kept in the numeratorTKBB Guideline 4.1

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

View the documentMethod

Excluded income

statements to be read again
7.9%

On the items read: 3.3% to 7.9%

Calculation and source

Calculation: numerator ÷ denominatorTRY 250,985,297÷TRY 3,173,279,492 (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.

This range rests on the items read from the financial statements, and the statements will be read again.

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 29: “Faiz Gelirleri” TRY 97,675,114: counted in the ratio (proven); “Kur Farkı Gelirleri” TRY 170,874,135: not counted (proven); “Reeskont Faiz Gelirleri” TRY 1,312,082: undetermined, kept in the numerator; “Konusu Kalmayan Karş (Diğer)” TRY 1,050,031: not counted (proven); “Önceki Dönem Reeskont İptali” TRY 0: undetermined, kept in the numerator; “Sosyal güvenlik prim ve destek gelirleri” TRY 1,389,062: not counted (proven); “Menkul Kıymet Satış Kârları” TRY 382,775: undetermined, kept in the numerator; “Önceki Dönem Gelir ve Kârları” TRY 0: undetermined, kept in the numerator; and 1 more line. Note 32: “Faiz gelirleri” TRY 6,304,035: counted in the ratio (proven); “Kambiyo karları” TRY 1,535,505: not counted (proven). Note 30: “Sabit kıymet satışı karları” TRY 0: not counted (proven). On the items read, the measured range is 3.28% to 7.91%.

Breakdown from the notes
Item, as written in the company's reportAmount (TRY)ClassBasis
Faiz Gelirleri · Other income from operating activities, note 2997,675,114counted in the ratio (proven)TKBB Guideline 4.1
Kur Farkı Gelirleri · Other income from operating activities, note 29170,874,135not counted (proven)TKBB Guideline 4.2
Reeskont Faiz Gelirleri · Other income from operating activities, note 291,312,082undetermined, kept in the numerator
Konusu Kalmayan Karş (Diğer) · Other income from operating activities, note 291,050,031not counted (proven)TKBB Guideline 4.2
Önceki Dönem Reeskont İptali · Other income from operating activities, note 290undetermined, kept in the numeratorTKBB Guideline 4.1
Sosyal güvenlik prim ve destek gelirleri · Other income from operating activities, note 291,389,062not counted (proven)TKBB Guideline 4.2
Menkul Kıymet Satış Kârları · Other income from operating activities, note 29382,775undetermined, kept in the numeratorTKBB Guideline 4.1
Önceki Dönem Gelir ve Kârları · Other income from operating activities, note 290undetermined, kept in the numerator
Diğer gelirler · Other income from operating activities, note 29145,311,291undetermined, kept in the numeratorTKBB Guideline 4.1
Faiz gelirleri · Finance income, note 326,304,035counted in the ratio (proven)TKBB Guideline 4.1
Kambiyo karları · Finance income, note 321,535,505not counted (proven)TKBB Guideline 4.2
Sabit kıymet satışı karları · Income from investing activities, note 300not counted (proven)TKBB Guideline 4.2

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
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).

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 13.42% · assets 5.17% · loans 47.33%.
  2. Earlier measurementTKBB rules, August 2025, version 1 · Q1 2026: depends on the company's declaration. Income 13.42% · assets 5.17% · loans 47.33%.
  3. Earlier measurementTKBB rules, August 2025, version 1 · Q1 2026: depends on the company's declaration. Income 7.91% · assets 4.36% · loans 46.88%.
  4. Earlier measurementTKBB rules, August 2025, version 2 · Q1 2026: depends on the company's declaration. Income 7.91% · assets 4.36% · loans 46.88%.
  5. MeasurementTKBB rules, August 2025, version 3 · Q1 2026: statements to be read again. Income 3.28% to 7.91% · assets 0.61% to 4.36% · loans 2.95% to 46.88%. 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

  • KONTR financial report, Mar 31, 2026 (company investor relations site)Mar 31, 2026 · Fingerprint 9e13f72e9c39… · fingerprint of the downloaded file c0c9a01094a1…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

This record has no KAFİF declaration. For companies outside the index that readers look up, Sağlama reads the KAFİF declaration in the same way as for members: one by one from the form on KAP, shown with a link. The measurement uses the financial statements. Method

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 SLIPKONTR · 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
7.9%
Purification amount
TRY 94.92

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 3.28% to 7.91%; the purification amount is calculated with the 7.91% 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.