Petkim (PETKM) 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 30, BIST Participation 30 Equal Weighted Return, BIST Participation 50, BIST Participation 100 and BIST Participation Sustainability indices.
Dated October 17, 2026No. SGL-2026-6A-PETKM
The reading of the interest-bearing loans 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.
Of the lease liabilities shown on the balance sheet, TRY 97,717 thousand are debts that do not count under TKBB Guideline 6.2, so they were deducted from the debt numerator (source: balance sheet, page 5). Deductions on line 6J of the company's KAFİF declaration are taken only when the financial statements or notes confirm them. The ratio rests on the items read from the financial statements; the statements will be read again. (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.) Notes that could not be used: Other payables: no note was found for this item (condensed interim report). Note 8 (Short-term borrowings): the columns of the note's table could not be read reliably. Note 8 (Current portion of long-term borrowings): the note's amounts could not be matched to this item automatically. Note 8 (Long-term borrowings): the columns of the note's table could not be read reliably. There is no usable evidence from the notes, so the proven amount was set to 0. On the items read, the measured range is 0.00% to 30.94%.
KAFİF declaration 24.2% (first half 2026) · Sağlama measurement on the items read 0.0% to 30.9% (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
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 5: “Menkul kıymetler” TRY 763,312 thousand: undetermined, kept in the upper bound. Note 4: “Vadesiz mevduatlar / - Türk Lirası” TRY 11,266 thousand: not counted (proven); “Vadesiz mevduatlar / - Yabancı para” TRY 233,244 thousand: not counted (proven); “Vadeli mevduatlar / - Türk Lirası” TRY 710,253 thousand: counted in the ratio (proven); “Vadeli mevduatlar / - Yabancı para” TRY 4,042,878 thousand: counted in the ratio (proven); “Diğer (*)” TRY 1,228,132 thousand: undetermined, kept in the upper bound. The ratio is in the range 2.62% to 28.70%; both bounds give the same result.
Breakdown from the notes
Item, as written in the company's report
Amount (TRY thousand)
Class
Basis
Vadesiz mevduatlar / - Türk Lirası · Cash and cash equivalents, note 4
11,266
not counted (proven)
TKBB Guideline 5.2
Vadesiz mevduatlar / - Yabancı para · Cash and cash equivalents, note 4
233,244
not counted (proven)
TKBB Guideline 5.2
Vadeli mevduatlar / - Türk Lirası · Cash and cash equivalents, note 4
710,253
counted in the ratio (proven)
TKBB Guideline 5.1
Vadeli mevduatlar / - Yabancı para · Cash and cash equivalents, note 4
4,042,878
counted in the ratio (proven)
TKBB Guideline 5.1
Diğer (*) · Cash and cash equivalents, note 4The company's note says: “30 Haziran 2026 tarihi itibarıyla 1.224.062 TL tutarındaki bakiye bankalar arası işlem sebebiyle 1 gün süreli kullanıma kısıtlı halde yer almaktadır. 1 Temmuz 2026 tarihi itibarıyla, ilgili kısıt ortadan kalkmıştır.”
1,228,132
undetermined, kept in the upper bound
TKBB Guideline 4.1
KAFİF declaration 3.0% (first half 2026) · Sağlama range 2.6% to 28.7% (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
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 17: “Kur farkı gelirleri” TRY 1,779,984 thousand: not counted (proven); “Kira gelirleri” TRY 70,543 thousand: not counted (proven); “Vade farkı gelirleri” TRY 26,657 thousand: not counted (proven); “Diğer” TRY 63,219 thousand: undetermined, kept in the upper bound. Note 18: “Kur farkı gelirleri” TRY 797,650 thousand: not counted (proven); “Faiz gelirleri” TRY 187,090 thousand: counted in the ratio (proven); “Diğer” TRY 0 thousand: undetermined, kept in the upper bound. Note 19: “Kira gelirleri” TRY 174,614 thousand: not counted (proven); “Finansal yatırımların / gerçeğe uygun değer kazancı” TRY 168,178 thousand: undetermined, kept in the upper bound; “Yatırım amaçlı gayrimenkuller gerçeğe / uygun değer kazancı” TRY 142,605 thousand: not counted (proven); “Diğer” TRY 7,734 thousand: undetermined, kept in the upper bound. The ratio is in the range 0.26% to 5.28%; the outcome depends on the company's declaration.
Breakdown from the notes
Item, as written in the company's report
Amount (TRY thousand)
Class
Basis
Kur farkı gelirleri · Other income from operating activities, note 17
1,779,984
not counted (proven)
TKBB Guideline 4.2
Kira gelirleri · Other income from operating activities, note 17
70,543
not counted (proven)
TKBB Guideline 4.2
Vade farkı gelirleri · Other income from operating activities, note 17
26,657
not counted (proven)
TKBB Guideline 4.2
Diğer · Other income from operating activities, note 17
63,219
undetermined, kept in the upper bound
TKBB Guideline 4.1
Kur farkı gelirleri · Finance income, note 18
797,650
not counted (proven)
TKBB Guideline 4.2
Faiz gelirleri · Finance income, note 18
187,090
counted in the ratio (proven)
TKBB Guideline 4.1
Diğer · Finance income, note 18
0
undetermined, kept in the upper bound
TKBB Guideline 4.1
Kira gelirleri · Income from investing activities, note 19
174,614
not counted (proven)
TKBB Guideline 4.2
Finansal yatırımların / gerçeğe uygun değer kazancı · Income from investing activities, note 19
168,178
undetermined, kept in the upper bound
TKBB Guideline 4.1
Yatırım amaçlı gayrimenkuller gerçeğe / uygun değer kazancı · Income from investing activities, note 19
142,605
not counted (proven)
TKBB Guideline 4.2
Diğer · Income from investing activities, note 19
7,734
undetermined, kept in the upper bound
TKBB Guideline 4.1
KAFİF declaration 0.3% (first half 2026) · Sağlama range 0.3% to 5.3% (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.
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
Earlier measurementTKBB rules, August 2025, version 1 · Q1 2026: at least one ratio above the threshold. Income 6.12% · assets 28.15% · loans 31.81%.
Earlier measurementTKBB rules, August 2025, version 1 · Q1 2026: at least one ratio above the threshold. Income 10.57% · assets 28.15% · loans 31.81%.
Earlier measurementTKBB rules, August 2025, version 1 · Q1 2026: depends on the company's declaration. Income 10.57% · assets 28.15% · loans 31.81%.
Earlier measurementTKBB rules, August 2025, version 1 · Q1 2026: depends on the company's declaration. Income 9.41% · assets 28.15% · loans 31.81%.
Earlier measurementTKBB rules, August 2025, version 2 · Q1 2026: depends on the company's declaration. Income 9.41% · assets 28.15% · loans 31.81%.
Earlier measurementTKBB rules, August 2025, version 2 · first half 2026: depends on the company's declaration. Income 5.28% · assets 28.70% · loans 30.99%.
MeasurementTKBB rules, August 2025, version 3 · first half 2026: statements to be read again. Income 0.26% to 5.28% · assets 2.62% to 28.70% · loans 0.00% to 30.94%. 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
PETKM financial report, Jun 30, 2026 (company investor relations site)Jun 30, 2026 · Fingerprint 0bcb0d8ee404…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 0.3%, interest-bearing assets 3.0%, interest-bearing loans 24.2%. 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?
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 SLIPPETKM · 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
5.3%
Purification amount
TRY 63.36
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 0.26%); 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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