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Sağlama record · BIST: KRPLS

Koroplast Temizlik Ambalaj

Koroplast Temizlik Ambalaj (KRPLS) 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-KRPLS

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
9.8%

Upper 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.

Breakdown from the notes
Item, as written in the company's reportAmount (TRY)ClassBasis
İlişkili olmayan taraflara diğer borçlar · Other payables, note 657,433,857undetermined, kept in the upper boundTKBB Guideline 4.1
Kısa vadeli banka kredileri · Short-term borrowings, note 17121,833,480undetermined, kept in the upper boundTKBB Guideline 6.1
Diğer finansal borçlar · Short-term borrowings, note 170undetermined, kept in the upper boundTKBB 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

Interest-bearing assets

within the threshold
0.7%

Upper bound

Calculation and source

Calculation: numerator ÷ denominatorTRY 12,092,468÷TRY 1,822,561,877 (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: “Bankalar / - Vadesiz mevduatlar” TRY 2,068,217: not counted (proven); “Bankalar / - Vadeli mevduatlar” TRY 12,092,468: counted in the ratio (proven); “Kredi kartı alacakları” TRY 10,000,000: not counted (proven); “Kasa” TRY 0: not counted (proven). The lower and upper bounds are the same: 0.66%.

Breakdown from the notes
Item, as written in the company's reportAmount (TRY)ClassBasis
Bankalar / - Vadesiz mevduatlar · Cash and cash equivalents, note 32,068,217not counted (proven)TKBB Guideline 5.2
Bankalar / - Vadeli mevduatlar · Cash and cash equivalents, note 312,092,468counted in the ratio (proven)TKBB Guideline 5.1
Kredi kartı alacakları · Cash and cash equivalents, note 310,000,000not counted (proven)TKBB Guideline 5.2
Kasa · Cash and cash equivalents, note 30not counted (proven)TKBB Guideline 5.2

KAFİF declaration 0.7% (first half 2026) · Sağlama range 0.7% to 0.7% (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

Excluded income

within the threshold
1.3%

Measured on the items we can calculate

Calculation and source

Calculation: numerator ÷ denominatorTRY 15,630,432÷TRY 1,244,218,405 (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. The deduction for income that does not count (line 4D of the KAFİF form) is not known and was set to 0. For the income lines that may count (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 14: “Yansıtma gelirleri(*)” TRY 8,423,169: undetermined, kept in the upper bound. Notes that could not be used: Finance income: no note was found for this item (condensed interim report). The ratio is in the range 0.00% to 1.26%; both bounds give the same result.

Breakdown from the notes
Item, as written in the company's reportAmount (TRY)ClassBasis
Yansıtma gelirleri(*) · Other income from operating activities, note 14The company's note says: “İlgili tutar, fuar teşvik gelirleri ile tedarikçiler tarafından düzenlenen faturalardan oluşmaktadır.”8,423,169undetermined, kept in the upper bound

KAFİF declaration 0.6% (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

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

7 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: all three ratios within the threshold. Income 1.17% · assets 0.39% · loans 1.22%.
  2. Earlier measurementTKBB rules, August 2025, version 1 · period ending April 2026: all three ratios within the threshold. Income 1.17% · assets 0.29% · loans 1.22%.
  3. Earlier measurementTKBB rules, August 2025, version 2 · period ending April 2026: all three ratios within the threshold. Income 1.17% · assets 0.29% · loans 1.22%.
  4. Earlier measurementTKBB rules, August 2025, version 2 · first half 2026: all three ratios within the threshold. Income 1.26% · assets 0.66% · loans 10.16%.
  5. MeasurementTKBB rules, August 2025, version 3 · first half 2026: all three ratios within the threshold. Income 0.00% to 1.26% · assets 0.66% · loans 0.00% to 9.84%.
  6. MeasurementCorrection note. Short-term bank loans (TRY 121,833,480) were missing from the debt numerator. In the same release, the lease liabilities on the balance sheet (TRY 127,759,253) were deducted as debts that do not count under TKBB Guideline 6.2 (rules version 3). The upper bound of the ratio is 9.84%, not 10.16%. Below the threshold (33%); the result does not change.
  7. MeasurementCorrection note. In the measurement of the March 31, 2026 statements, short-term bank loans (TRY 108,387,134) were missing from the debt numerator: under rules version 3, dated October 17, 2026, the upper bound of the ratio is about 7.77%, not 1.22%. Below the threshold (33%); the result does not change.THIS RECORD

Corrections log

  • Note added · closed

    Short-term bank loans (TRY 121,833,480) were missing from the debt numerator. In the same release, the lease liabilities on the balance sheet (TRY 127,759,253) were deducted as debts that do not count under TKBB Guideline 6.2 (rules version 3). The upper bound of the ratio is 9.84%, not 10.16%. Below the threshold (33%); the result does not change.

    In Turkish, as published.30.06.2026 finansal durum tablosu (sayfa 6) banka kredilerini «Kısa vadeli borçlanmalar» başlığı olmadan «Kısa vadeli banka kredileri» satırında gösterir (121.833.480 TL; dipnot 17, sayfa 32). Önceki okuma aracı bu satırı borç dışı kalem saymıştı. Kısa vadeli bölümün ana satırları bu satırla birlikte bölüm toplamına (624.956.317 TL) birebir eşittir; satır başka bir kalemin alt satırı değildir. Yenilenen okuma aracı satırı borç payına alır. Kural seti sürüm 3 ile bilançodaki kiralama borçları (kısa vadeli 52.531.352 TL, uzun vadeli 75.227.901 TL) Rehber 6.2 gereği uygun borç olarak düşülür. Pay banka kredilerinden (121.833.480 TL) ve diğer borçlardan (57.433.857 TL) oluşur: 179.267.337 TL / toplam varlıklar 1.822.561.877 TL ≈ %9,84; 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 10.16% to 9.84%; it is below the threshold (33%), and the result did not change.

    Evidence: 30.06.2026_20Finansal_20Rapor.pdf · PDF p. 6, 32 · Fingerprint e5cf78567b7b…
  • Note added · open

    In the measurement of the March 31, 2026 statements, short-term bank loans (TRY 108,387,134) were missing from the debt numerator: under rules version 3, dated October 17, 2026, the upper bound of the ratio is about 7.77%, not 1.22%. Below the threshold (33%); the result does not change.

    In Turkish, as published.31.03.2026 özet finansal durum tablosu (sayfa 4) «Kısa vadeli banka kredileri» (108.387.134 TL; dipnot 15, sayfa 26) ve «Kiralama işlemlerinden borçlar» (kısa vadeli 48.895.926 TL, uzun vadeli 70.438.191 TL; dipnot 9, sayfa 21) satırlarını ayrı kalem olarak gösterir. O tarihteki ölçüm bu satırları borç payına almamış, yalnız «Diğer borçlar» satırını (20.106.243 TL) saymıştı. Kısa ve uzun vadeli bölümlerin ana satırları bu satırlarla birlikte bölüm toplamlarına (581.465.196 TL ve 139.217.915 TL) birebir eşittir. Kural seti sürüm 3 ile kiralama borçları (119.334.117 TL) Rehber 6.2 gereği uygun borç olarak düşülür; banka kredileriyle pay 128.493.377 TL / toplam varlıklar 1.653.497.509 TL ≈ %7,77 olur. Kiralama borçlarını ihtiyaten ekleyen önceki sürümle oran ≈ %14,99 olurdu. Kayıttaki güncel ölçüm 30.06.2026 tablolarına dayanır; 31.03.2026 ölçümü tarihçede yayımlandığı gibi kalır.

    Evidence: Koroplast_2031.03.2026_20Finansal_20Rapor.pdf · PDF p. 4, 21, 26 · Fingerprint 805d98db81ec…

Documents and sources

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

  • KRPLS financial report, Jun 30, 2026 (company investor relations site)Jun 30, 2026 · Fingerprint e5cf78567b7b…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 0.6%, interest-bearing assets 0.7%, interest-bearing loans 6.7%. 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 SLIPKRPLS · 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
1.3%
Purification amount
TRY 15.12

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.