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Sağlama record · BIST: TARKM

Tarkim Bitki Koruma

Tarkim Bitki Koruma (TARKM) 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 100 index.

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

The reading of all three ratios in the financial statements for the first half of 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
24.8%

Measured on the items read

Calculation and source

Calculation: numerator ÷ denominatorTRY 1,244,731,812÷TRY 5,019,109,124 (total assets)× 100

RatioInterest-bearing loans / total assets

TRY 8,912,924 that is proven not to count was deducted from the debt numerator (source: Balance sheet sub-lines (page 6); Note 5). As a precaution, financial liabilities other than leases shown on separate lines outside the main debt total were added once, after they were confirmed against their section total. This is an assumption: it is not proven that these items carry interest. The ratio rests on the items read from the financial statements; the statements will be read again. Note 7: “İlişkili Taraflara Diğer Borçlar (Dipnot 21)” TRY 0: undetermined, kept in the numerator; “Diğer Çeşitli Borçlar” TRY 55,244: undetermined, kept in the numerator. Balance sheet sub-lines (page 6): “-Banka Kredileri” TRY 1,233,116,453: undetermined, kept in the numerator; “-Kiralama İşlemlerinden Borçlar” TRY 7,435,035: not counted (proven). Note 5: “-Banka Kredileri” TRY 0: undetermined, kept in the numerator; “-Kiralama İşlemlerinden Borçlar” TRY 1,477,889: not counted (proven). Notes that could not be used: Note 5 (Current portion of long-term borrowings): the note's amounts could not be matched to this item automatically. On the items read, the measured range is 0.00% to 24.80%.

Breakdown from the notes
Item, as written in the company's reportAmount (TRY)ClassBasis
İlişkili Taraflara Diğer Borçlar (Dipnot 21) · Other payables, note 70undetermined, kept in the numeratorTKBB Guideline 6.1
Diğer Çeşitli Borçlar · Other payables, note 755,244undetermined, kept in the numeratorTKBB Guideline 4.1
-Banka Kredileri · Long-term borrowings, note 50undetermined, kept in the numeratorTKBB Guideline 6.1
-Kiralama İşlemlerinden Borçlar · Long-term borrowings, note 51,477,889not counted (proven)TKBB Guideline 6.2

KAFİF declaration 17.5% (first half 2026) · Sağlama measurement on the items read 0.0% to 24.8% (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

View the documentMethod

Interest-bearing assets

statements to be read again
0.4%

Measured on the items read

Calculation and source

Calculation: numerator ÷ denominatorTRY 17,501,240÷TRY 5,019,109,124 (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 1,639: not counted (proven); “Banka mevduatı / - Vadeli mevduat / TL Temmuz 2026” TRY 1,424,366: counted in the ratio (proven); “Banka mevduatı / - Vadesiz mevduat” TRY 26,171,389: not counted (proven); “Diğer Hazır Değerler” TRY 16,076,874: undetermined, kept in the numerator. On the items read, the measured range is 0.03% to 0.35%.

Breakdown from the notes
Item, as written in the company's reportAmount (TRY)ClassBasis
Kasa · Cash and cash equivalents, note 41,639not counted (proven)TKBB Guideline 5.2
Banka mevduatı / - Vadeli mevduat / TL Temmuz 2026 · Cash and cash equivalents, note 41,424,366counted in the ratio (proven)TKBB Guideline 5.1
Banka mevduatı / - Vadesiz mevduat · Cash and cash equivalents, note 426,171,389not counted (proven)TKBB Guideline 5.2
Diğer Hazır Değerler · Cash and cash equivalents, note 416,076,874undetermined, kept in the numeratorTKBB Guideline 4.1

KAFİF declaration 0.0% (first half 2026) · Sağlama measurement on the items read 0.0% to 0.4% (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

View the documentMethod

Excluded income

statements to be read again
0.7%

Measured on the items read

Calculation and source

Calculation: numerator ÷ denominatorTRY 11,494,541÷TRY 1,676,371,281 (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 17: “Kur farkı gelirleri” TRY 21,735,562: not counted (proven); “Vade farkı gelirleri” TRY 630,903: not counted (proven); “Hurda satış geliri” TRY 1,914,774: not counted (proven); “Diğer gelirler” TRY 7,676,958: undetermined, kept in the numerator. Note 18: “Faiz gelirleri” TRY 3,798,556: counted in the ratio (proven); “Kur farkı geliri” TRY 36,669: not counted (proven). Notes that could not be used: Income from investing activities: no note was found for this item (condensed interim report). On the items read, the measured range is 0.23% to 0.69%.

Breakdown from the notes
Item, as written in the company's reportAmount (TRY)ClassBasis
Kur farkı gelirleri · Other income from operating activities, note 1721,735,562not counted (proven)TKBB Guideline 4.2
Vade farkı gelirleri · Other income from operating activities, note 17630,903not counted (proven)TKBB Guideline 4.2
Hurda satış geliri · Other income from operating activities, note 171,914,774not counted (proven)TKBB Guideline 4.2
Diğer gelirler · Other income from operating activities, note 177,676,958undetermined, kept in the numeratorTKBB Guideline 4.1
Faiz gelirleri · Finance income, note 183,798,556counted in the ratio (proven)TKBB Guideline 4.1
Kur farkı geliri · Finance income, note 1836,669not counted (proven)TKBB Guideline 4.2

KAFİF declaration 0.2% (first half 2026) · Sağlama measurement on the items read 0.2% to 0.7% (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

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
In these sub-indices
BIST Participation 100
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

5 entries

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

  1. Earlier measurementTKBB rules, August 2025, version 1 · first half 2026: all three ratios within the threshold. Income 2.14% · assets 0.87% · loans 24.98%.
  2. Earlier measurementTKBB rules, August 2025, version 1 · first half 2026: all three ratios within the threshold. Income 0.69% · assets 0.35% · loans 24.95%.
  3. Earlier measurementTKBB rules, August 2025, version 2 · first half 2026: all three ratios within the threshold. Income 0.69% · assets 0.35% · loans 24.95%.
  4. Earlier measurementTKBB rules, August 2025, version 2 · first half 2026: all three ratios within the threshold. Income 0.69% · assets 0.35% · loans 24.80%.
  5. MeasurementTKBB rules, August 2025, version 3 · first half 2026: statements to be read again. Income 0.23% to 0.69% · assets 0.03% to 0.35% · loans 0.00% to 24.80%. 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

  • TARKM financial report, Jun 30, 2026 (company investor relations site)Jun 30, 2026 · Fingerprint ad466b36e775…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 0.2%, interest-bearing assets 0.0%, interest-bearing loans 17.5%. 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 SLIPTARKM · 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
0.7%
Purification amount
TRY 8.28

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 0.23% to 0.69%; the purification amount is calculated with the 0.69% 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 100.