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Sağlama record · BIST: PRKME

Park Elektrik Üretim Madencilik

Park Elektrik Üretim Madencilik (PRKME) shares were removed from Borsa Istanbul's participation index list (BIST Participation All Shares) as of October 1, 2026 (Borsa Istanbul announcement, Sep 29, 2026). Borsa Istanbul does not state the reason for a removal in its announcement. In the company's KAFİF declaration for the first half of 2026, the excluded income ratio is 28.18%, against a threshold of 5%.

Dated October 17, 2026No. SGL-2026-6A-PRKME

Based on the financial statements for the first half of 2026, the excluded income ratio is above the threshold.

This is a measurement, not a religious ruling.

MEASUREMENT TABLE

Interest-bearing loans

within the threshold
0.2%

Upper bound

Calculation and source

Calculation: numerator ÷ denominatorTRY 11,774,955÷TRY 6,170,783,206 (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. The deductions the company declares on line 6J of its KAFİF form are not used in the measurement; they could not be confirmed from the financial statements and notes, so the deduction was set to 0. 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; nothing was deducted in this measurement.) Note 6: “İlişkili taraflara diğer borçlar (Not 4)” TRY 3,890: undetermined, kept in the upper bound; “Alınan depozito ve teminatlar (*)” TRY 100,000: undetermined, kept in the upper bound; “Alınan depozito ve teminatlar (*)” TRY 11,671,065: undetermined, kept in the upper bound. The ratio is in the range 0.00% to 0.19%; both bounds give the same result.

Breakdown from the notes
Item, as written in the company's reportAmount (TRY)ClassBasis
İlişkili taraflara diğer borçlar (Not 4) · Other payables, note 63,890undetermined, kept in the upper boundTKBB Guideline 6.1
Alınan depozito ve teminatlar (*) · Other payables, note 6The company's note says: “Müşteri ve tedarikçilerden alınan depozito ve teminatlardan oluşmaktadır.”100,000undetermined, kept in the upper boundTKBB Guideline 6.1
Alınan depozito ve teminatlar (*) · Other payables, note 6The company's note says: “Müşteri ve tedarikçilerden alınan depozito ve teminatlardan oluşmaktadır.”11,671,065undetermined, kept in the upper boundTKBB Guideline 6.1

KAFİF declaration 0.0% (first half 2026) · Sağlama range 0.0% to 0.2% (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

View the documentMethod

Interest-bearing assets

within the threshold
0.0%

Upper bound

Calculation and source

Calculation: numerator ÷ denominatorTRY 1,238,505÷TRY 6,170,783,206 (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 24: “Kasa” TRY 0: not counted (proven); “Bankadaki nakit / Vadesiz mevduat” TRY 457,813: not counted (proven); “Bankadaki nakit / Repo” TRY 1,238,505: counted in the ratio (proven). The lower and upper bounds are the same: 0.02%.

Breakdown from the notes
Item, as written in the company's reportAmount (TRY)ClassBasis
Kasa · Cash and cash equivalents, note 240not counted (proven)TKBB Guideline 5.2
Bankadaki nakit / Vadesiz mevduat · Cash and cash equivalents, note 24457,813not counted (proven)TKBB Guideline 5.2
Bankadaki nakit / Repo · Cash and cash equivalents, note 241,238,505counted in the ratio (proven)TKBB Guideline 4.1

KAFİF declaration 0.0% (first half 2026) · Sağlama range 0.0% to 0.0% (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

View the documentMethod

Excluded income

above the threshold
32.9%

Measured on the items we can calculate

Calculation and source

Calculation: numerator ÷ denominatorTRY 108,672,834÷TRY 330,694,441 (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. 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 18: “Kur farkı gelirleri” TRY 1,023,913: not counted (proven); “Reeskont faiz gelirleri” TRY 155,962: undetermined, kept in the upper bound; “Dava gelirleri” TRY 0: not counted (proven); “İstisnalar ve indirimler” TRY 9,739,881: undetermined, kept in the upper bound; “Faiz gelirleri” TRY 33,629: counted in the ratio (proven); “Diğer gelirler” TRY 52,376: undetermined, kept in the upper bound. Note 20: “Faiz gelirleri” TRY 93,169,652: counted in the ratio (proven); “Kur farkı gelirleri” TRY 3,369: not counted (proven). Note 19: “gerçeğe uygun değer artışları (Not 9)” TRY 5,521,334: undetermined, kept in the upper bound; “Kira gelirleri” TRY 9,580,960: not counted (proven). The ratio is in the range 28.18% to 32.86%; both bounds give the same result.

Breakdown from the notes
Item, as written in the company's reportAmount (TRY)ClassBasis
Kur farkı gelirleri · Other income from operating activities, note 181,023,913not counted (proven)TKBB Guideline 4.2
Reeskont faiz gelirleri · Other income from operating activities, note 18155,962undetermined, kept in the upper bound
Dava gelirleri · Other income from operating activities, note 180not counted (proven)TKBB Guideline 4.2
İstisnalar ve indirimler · Other income from operating activities, note 189,739,881undetermined, kept in the upper bound
Faiz gelirleri · Other income from operating activities, note 1833,629counted in the ratio (proven)TKBB Guideline 4.1
Diğer gelirler · Other income from operating activities, note 1852,376undetermined, kept in the upper boundTKBB Guideline 4.1
Faiz gelirleri · Finance income, note 2093,169,652counted in the ratio (proven)TKBB Guideline 4.1
Kur farkı gelirleri · Finance income, note 203,369not counted (proven)TKBB Guideline 4.2
gerçeğe uygun değer artışları (Not 9) · Income from investing activities, note 195,521,334undetermined, kept in the upper bound
Kira gelirleri · Income from investing activities, note 199,580,960not counted (proven)TKBB Guideline 4.2

KAFİF declaration 28.2% (first half 2026) · Sağlama range 28.2% to 32.9% (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

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
Latest official change

Removed from the BIST Participation All Shares index 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).

Status history

6 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 14.75% · assets 0.11% · loans 0.97%.
  2. Earlier measurementTKBB rules, August 2025, version 1 · Q1 2026: depends on the company's declaration. Income 8.41% · assets 0.02% · loans 0.97%.
  3. Earlier measurementTKBB rules, August 2025, version 2 · Q1 2026: depends on the company's declaration. Income 8.41% · assets 0.02% · loans 0.97%.
  4. Earlier measurementTKBB rules, August 2025, version 2 · first half 2026: at least one ratio above the threshold. Income 32.86% · assets 0.02% · loans 0.19%.
  5. Removed from the indexRemoved from the BIST Participation All Shares index for the period from October 2026 to April 2027. Announced in KAP disclosure 1669816 on September 29, 2026.
  6. MeasurementTKBB rules, August 2025, version 3 · first half 2026: at least one ratio above the threshold. Income 28.18% to 32.86% · assets 0.02% · loans 0.00% to 0.19%.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

  • PRKME financial report, Jun 30, 2026 (company investor relations site)Jun 30, 2026 · Fingerprint f7ce58ec67df… · fingerprint of the downloaded file f2eda375a906…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 result says nothing about the quality of the company. It only shows where a measured ratio stands against the threshold.

The company's KAFİF declaration

The company's declaration on the KAP form (first half 2026): excluded income 28.2%, interest-bearing assets 0.0%, interest-bearing loans 0.0%. 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 SLIPPRKME · 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
32.9%
Purification amount
TRY 394.32

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 28.18%); 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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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.