Interest-bearing loans
within the thresholdUpper bound
Calculation and source
Calculation: numerator ÷ denominatorTRY 179,267,337÷TRY 1,822,561,877 (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. Of the lease liabilities shown on the balance sheet, TRY 127,759,253 are debts that do not count under TKBB Guideline 6.2, so they were deducted from the debt numerator (source: balance sheet, page 6). Deductions on line 6J of the company's KAFİF declaration are taken only when the financial statements or notes confirm them. 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; none of them was deducted in this measurement.) Note 6: “İlişkili olmayan taraflara diğer borçlar” TRY 57,433,857: undetermined, kept in the upper bound. Note 17: “Kısa vadeli banka kredileri” TRY 121,833,480: undetermined, kept in the upper bound; “Diğer finansal borçlar” TRY 0: undetermined, kept in the upper bound. The ratio is in the range 0.00% to 9.84%; both bounds give the same result.
| Item, as written in the company's report | Amount (TRY) | Class | Basis |
|---|---|---|---|
| İlişkili olmayan taraflara diğer borçlar · Other payables, note 6 | 57,433,857 | undetermined, kept in the upper bound | TKBB Guideline 4.1 |
| Kısa vadeli banka kredileri · Short-term borrowings, note 17 | 121,833,480 | undetermined, kept in the upper bound | TKBB Guideline 6.1 |
| Diğer finansal borçlar · Short-term borrowings, note 17 | 0 | undetermined, kept in the upper bound | TKBB Guideline 4.1 |
KAFİF declaration 6.7% (first half 2026) · Sağlama range 0.0% to 9.8% (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