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Sağlama record · BIST: RUBNS

Rubenis Tekstil

Rubenis Tekstil (RUBNS) 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-2025Y-RUBNS

The reading of all three ratios in the financial statements for the full year 2025 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
12.0%

Measured on the items read

Calculation and source

Calculation: numerator ÷ denominatorTRY 627,170,161÷TRY 5,236,357,001 (total assets)× 100

RatioInterest-bearing loans / total assets

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 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; nothing was deducted in this measurement.) Note 13: “Kısa Vadeli Banka Kredileri / - Banka Kredileri” TRY 480,174,926: undetermined, kept in the numerator; “Kısa Vadeli Banka Kredileri / - Kiralama İşlemlerinden Borçlar” TRY 0: not counted (proven). Note 13: “Banka Kredileri” TRY 80,147,890: undetermined, kept in the numerator. Note 13: “Banka Kredileri” TRY 66,847,345: undetermined, kept in the numerator. On the items read, the measured range is 0.00% to 11.98%.

Breakdown from the notes
Item, as written in the company's reportAmount (TRY)ClassBasis
Kısa Vadeli Banka Kredileri / - Banka Kredileri · Short-term borrowings, note 13480,174,926undetermined, kept in the numeratorTKBB Guideline 6.1
Kısa Vadeli Banka Kredileri / - Kiralama İşlemlerinden Borçlar · Short-term borrowings, note 130not counted (proven)TKBB Guideline 6.2
Banka Kredileri · Current portion of long-term borrowings, note 1380,147,890undetermined, kept in the numeratorTKBB Guideline 6.1
Banka Kredileri · Long-term borrowings, note 1366,847,345undetermined, kept in the numeratorTKBB Guideline 6.1

KAFİF declaration 7.7% (first half 2026) · Sağlama measurement on the items read 0.0% to 12.0% (full year 2025) · the statements will be read again · View the form on KAP

Source: company financial report, full year 2025 statements · Dec 31, 2025

View the documentMethod

Interest-bearing assets

statements to be read again
0.3%

Measured on the items read

Calculation and source

Calculation: numerator ÷ denominatorTRY 14,544,511÷TRY 5,236,357,001 (total assets)× 100

RatioInterest-bearing cash and securities / total assets

The deductions the company declares on line 5G 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 rests on the items read from the financial statements; the statements will be read again. Notes that could not be used: Note 5 (Cash and cash equivalents): a subtotal in the note could not be matched to the lines read automatically. 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 0.28%.

KAFİF declaration 0.0% (first half 2026) · Sağlama measurement on the items read 0.0% to 0.3% (full year 2025) · the statements will be read again · View the form on KAP

Source: company financial report, full year 2025 statements · Dec 31, 2025

View the documentMethod

Excluded income

statements to be read again
1.8%

Measured on the items read

Calculation and source

Calculation: numerator ÷ denominatorTRY 41,034,394÷TRY 2,268,895,293 (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.

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 24: “Teşvik ve Desteklerden Gelirler” TRY 52,266,776: not counted (proven); “Reeskont Faiz Gelirleri” TRY 40,501,330: undetermined, kept in the numerator; “Promosyon Gelirleri” TRY 12,544,933: not counted (proven); “Ticari İşlemlerden Kaynaklanan Kur Farkı Gelirleri” TRY 11,652,440: not counted (proven); “Konusu Kalmayan Karşılıklar” TRY 4,045,828: not counted (proven); “Kira Gelirleri” TRY 798,859: not counted (proven); “Diğer Gelirler” TRY 398,277: undetermined, kept in the numerator; “Fiyat Farkı Gelirleri” TRY 611,015: not counted (proven). Note 26: “Kambiyo Karları” TRY 97,782: not counted (proven); “Faiz Gelirleri” TRY 134,787: counted in the ratio (proven). Note 25: “Yatırım Amaçlı Gayrimenkul Kira Gelirleri” TRY 6,317,440: not counted (proven); “Yatırım Amaçlı Gayrimenkuller Yeniden Değerleme Kazançları” TRY 0: not counted (proven). On the items read, the measured range is 0.01% to 1.81%.

Breakdown from the notes
Item, as written in the company's reportAmount (TRY)ClassBasis
Teşvik ve Desteklerden Gelirler · Other income from operating activities, note 2452,266,776not counted (proven)TKBB Guideline 4.2
Reeskont Faiz Gelirleri · Other income from operating activities, note 2440,501,330undetermined, kept in the numerator
Promosyon Gelirleri · Other income from operating activities, note 2412,544,933not counted (proven)TKBB Guideline 4.2
Ticari İşlemlerden Kaynaklanan Kur Farkı Gelirleri · Other income from operating activities, note 2411,652,440not counted (proven)TKBB Guideline 4.2
Konusu Kalmayan Karşılıklar · Other income from operating activities, note 244,045,828not counted (proven)TKBB Guideline 4.2
Kira Gelirleri · Other income from operating activities, note 24798,859not counted (proven)TKBB Guideline 4.2
Diğer Gelirler · Other income from operating activities, note 24398,277undetermined, kept in the numeratorTKBB Guideline 4.1
Fiyat Farkı Gelirleri · Other income from operating activities, note 24611,015not counted (proven)TKBB Guideline 4.2
Kambiyo Karları · Finance income, note 2697,782not counted (proven)TKBB Guideline 4.2
Faiz Gelirleri · Finance income, note 26134,787counted in the ratio (proven)TKBB Guideline 4.1
Yatırım Amaçlı Gayrimenkul Kira Gelirleri · Income from investing activities, note 256,317,440not counted (proven)TKBB Guideline 4.2
Yatırım Amaçlı Gayrimenkuller Yeniden Değerleme Kazançları · Income from investing activities, note 250not counted (proven)TKBB Guideline 4.2

KAFİF declaration 2.4% (first half 2026) · Sağlama measurement on the items read 0.0% to 1.8% (full year 2025) · the statements will be read again · View the form on KAP

Source: company financial report, full year 2025 statements · Dec 31, 2025

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
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

4 entries

Each period's record and every correction are kept with their dates. Method

  1. Earlier measurementTKBB rules, August 2025, version 1 · full year 2025: at least one ratio above the threshold. Income 5.70% · assets 0.28% · loans 11.98%.
  2. Earlier measurementTKBB rules, August 2025, version 1 · full year 2025: all three ratios within the threshold. Income 1.81% · assets 0.28% · loans 11.98%.
  3. Earlier measurementTKBB rules, August 2025, version 2 · full year 2025: all three ratios within the threshold. Income 1.81% · assets 0.28% · loans 11.98%.
  4. MeasurementTKBB rules, August 2025, version 3 · full year 2025: statements to be read again. Income 0.01% to 1.81% · assets 0.00% to 0.28% · loans 0.00% to 11.98%. 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

  • RUBNS financial report, Dec 31, 2025 (company investor relations site)Dec 31, 2025 · Fingerprint 5b3b25f822c1…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 2.4%, interest-bearing assets 0.0%, interest-bearing loans 7.7%. 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 SLIPRUBNS · full year 2025
Number of shares
500
Gross dividend per share
TRY 2.40
Gross dividend (500 × 2.40)
TRY 1,200.00
Excluded income ratio
1.8%
Purification amount
TRY 21.72

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 0.01% to 1.81%; the purification amount is calculated with the 1.81% 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 All Shares.