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Sağlama record · BIST: PARSN

Parsan

Parsan (PARSN) 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. The shares are also in the BIST Participation 50 and BIST Participation 100 indices.

Dated October 17, 2026No. SGL-2026-3A-PARSN

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
21.4%

Measured on the items read

Calculation and source

Calculation: numerator ÷ denominatorTRY 5,467,184,102÷TRY 25,536,483,564 (total assets)× 100

RatioInterest-bearing loans / total assets

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. Note 6: “İlişkili olmayan taraflara diğer borçlar” TRY 419,607: undetermined, kept in the numerator; “İlişkili taraflara diğer borçlar (Dipnot 26)” TRY 0: undetermined, kept in the numerator. Note 13: “Kısa vadeli banka kredileri” TRY 483,643,764: undetermined, kept in the numerator; “Kiralama işlemlerinden kaynaklanan yükümlülükler” TRY 26,169,869: not counted (proven). Note 13: “Uzun vadeli borçlanmaların kısa vadeli kısımları” TRY 2,924,269,891: undetermined, kept in the numerator. Note 13: “Uzun vadeli banka kredileri” TRY 2,058,850,840: undetermined, kept in the numerator; “Kiralama işlemlerinden kaynaklanan yükümlülükler” TRY 27,397,522: not counted (proven). On the items read, the measured range is 0.00% to 21.41%.

Breakdown from the notes
Item, as written in the company's reportAmount (TRY)ClassBasis
İlişkili olmayan taraflara diğer borçlar · Other payables, note 6419,607undetermined, kept in the numeratorTKBB Guideline 4.1
İlişkili taraflara diğer borçlar (Dipnot 26) · Other payables, note 60undetermined, kept in the numeratorTKBB Guideline 6.1
Kısa vadeli banka kredileri · Short-term borrowings, note 13483,643,764undetermined, kept in the numeratorTKBB Guideline 6.1
Kiralama işlemlerinden kaynaklanan yükümlülükler · Short-term borrowings, note 1326,169,869not counted (proven)TKBB Guideline 6.2
Uzun vadeli borçlanmaların kısa vadeli kısımları · Current portion of long-term borrowings, note 132,924,269,891undetermined, kept in the numerator
Uzun vadeli banka kredileri · Long-term borrowings, note 132,058,850,840undetermined, kept in the numeratorTKBB Guideline 6.1
Kiralama işlemlerinden kaynaklanan yükümlülükler · Long-term borrowings, note 1327,397,522not counted (proven)TKBB Guideline 6.2

KAFİF declaration 21.2% (first half 2026) · Sağlama measurement on the items read 0.0% to 21.4% (Q1 2026) · the statements will be read again · View the form on KAP

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

View the documentMethod

Interest-bearing assets

statements to be read again
18.0%

Measured on the items read

Calculation and source

Calculation: numerator ÷ denominatorTRY 4,582,706,098÷TRY 25,536,483,564 (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 4: “Kasa” TRY 0: not counted (proven); “Banka / - Vadesiz mevduat” TRY 154,835,562: not counted (proven). On the items read, the measured range is 0.00% to 17.95%.

Breakdown from the notes
Item, as written in the company's reportAmount (TRY)ClassBasis
Kasa · Cash and cash equivalents, note 40not counted (proven)TKBB Guideline 5.2
Banka / - Vadesiz mevduat · Cash and cash equivalents, note 4154,835,562not counted (proven)TKBB Guideline 5.2

KAFİF declaration 0.0% (first half 2026) · Sağlama measurement on the items read 0.0% to 18.0% (Q1 2026) · the statements will be read again · View the form on KAP

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

View the documentMethod

Excluded income

statements to be read again
21.8%

On the items read: 0.9% to 21.8%

Calculation and source

Calculation: numerator ÷ denominatorTRY 480,284,237÷TRY 2,208,045,215 (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 19: “Finansman faaliyetleri ilişkin kur farkı gelirleri” TRY 59,044,951: not counted (proven); “Faiz gelirleri” TRY 20,038,141: counted in the ratio (proven). Note 18: “İştiraklerden temettü gelirleri” TRY 397,080,776: undetermined, kept in the numerator; “Maddi ve maddi olmayan duran varlık satış karı” TRY 0: not counted (proven). Notes that could not be used: Other income from operating activities: no note was found for this item (condensed interim report). On the items read, the measured range is 0.91% to 21.75%.

Breakdown from the notes
Item, as written in the company's reportAmount (TRY)ClassBasis
Finansman faaliyetleri ilişkin kur farkı gelirleri · Finance income, note 1959,044,951not counted (proven)TKBB Guideline 4.2
Faiz gelirleri · Finance income, note 1920,038,141counted in the ratio (proven)TKBB Guideline 4.1
İştiraklerden temettü gelirleri · Income from investing activities, note 18397,080,776undetermined, kept in the numeratorTKBB Guideline 4.2
Maddi ve maddi olmayan duran varlık satış karı · Income from investing activities, note 180not counted (proven)TKBB Guideline 4.2

KAFİF declaration 1.2% (first half 2026) · Sağlama measurement on the items read 0.9% to 21.8% (Q1 2026) · the statements will be read again · View the form on KAP

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
On the BIST Participation All Shares list · Index period from October 2026 to April 2027Source: Borsa Istanbul's list of constituents, Oct 1, 2026
Latest official change

Added to the BIST Participation 50 and BIST Participation 100 indices as of October 1, 2026, for the period from October 2026 to April 2027. Source: Borsa Istanbul announcement, Sep 29, 2026 · KAP disclosure 1669816

All changes for the period from October 2026 to April 2027

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 · Q1 2026: at least one ratio above the threshold. Income 24.43% · assets 18.55% · loans 21.62%.
  2. Earlier measurementTKBB rules, August 2025, version 1 · Q1 2026: depends on the company's declaration. Income 21.75% · assets 17.95% · loans 21.51%.
  3. Earlier measurementTKBB rules, August 2025, version 2 · Q1 2026: depends on the company's declaration. Income 21.75% · assets 17.95% · loans 21.51%.
  4. Earlier measurementTKBB rules, August 2025, version 2 · Q1 2026: depends on the company's declaration. Income 21.75% · assets 17.95% · loans 21.41%.
  5. MeasurementTKBB rules, August 2025, version 3 · Q1 2026: statements to be read again. Income 0.91% to 21.75% · assets 0.00% to 17.95% · loans 0.00% to 21.41%. 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

  • PARSN financial report, Mar 31, 2026 (company investor relations site)Mar 31, 2026 · Fingerprint 0f6a5c790b53…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 1.2%, interest-bearing assets 0.0%, interest-bearing loans 21.2%. 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 SLIPPARSN · 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
21.8%
Purification amount
TRY 261.00

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 0.91% to 21.75%; the purification amount is calculated with the 21.75% 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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Companies in the same index

The 12 companies just before and after this one in alphabetical order in BIST Participation 50.