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Sağlama record · BIST: YEOTK

YEO Teknoloji Enerji

YEO Teknoloji Enerji (YEOTK) 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-YEOTK

Based on the financial statements for the first half of 2026, the interest-bearing loans ratio depends on the company's declaration: the proven amount alone gives a ratio below the threshold, and the cautious upper bound is above it.

This is a measurement, not a religious ruling.

MEASUREMENT TABLE

Interest-bearing loans

depends on the declaration
at most36.0%

Proven lower bound 0.0% · cautious upper bound 36.0%

Calculation and source

Calculation: numerator ÷ denominatorTRY 10,650,091,778÷TRY 29,588,473,715 (total assets)× 100

RatioInterest-bearing loans / total assets

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.

Upper bound. Debt items that may count as interest-bearing (line 6I of the KAFİF form) were taken in full from the public statements. 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. Of the lease liabilities shown on the balance sheet, TRY 149,522,725 are debts that do not count under TKBB Guideline 6.2, so they were deducted from the debt numerator (source: balance sheet, page 5). The ratio is therefore an upper bound for the items shown in the financial statements. Note 11: “İlişkili Olmayan Taraflara Diğer Borçlar / -Ödenecek Vergi,Harç ve Diğer Kesintiler” TRY 896,476,917: not counted (proven); “İlişkili Taraflara Diğer Borçlar (Not:38)” TRY 1,276,268,132: undetermined, kept in the upper bound. Notes that could not be used: Note 8 (Short-term borrowings): the note's amounts could not be matched to this item automatically. 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 note's amounts could not be matched to this item automatically. The ratio is in the range 0.00% to 35.99%; the outcome depends on the company's declaration.

Breakdown from the notes
Item, as written in the company's reportAmount (TRY)ClassBasis
İlişkili Olmayan Taraflara Diğer Borçlar / -Ödenecek Vergi,Harç ve Diğer Kesintiler · Other payables, note 11896,476,917not counted (proven)TKBB Guideline 6.2
İlişkili Taraflara Diğer Borçlar (Not:38) · Other payables, note 111,276,268,132undetermined, kept in the upper boundTKBB Guideline 6.1

KAFİF declaration 18.5% (first half 2026) · Sağlama range 0.0% to 36.0% (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

Interest-bearing assets

within the threshold
5.4%

Upper bound

Calculation and source

Calculation: numerator ÷ denominatorTRY 1,600,927,267÷TRY 29,588,473,715 (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 7: “Nicat Batarya Teknolojileri Ticaret A.Ş.” TRY 17,521,445: undetermined, kept in the upper bound; “Ion Membran Teknolojileri A.Ş.” TRY 11,268,018: undetermined, kept in the upper bound. Note 6: “Kasa” TRY 142,758,449: not counted (proven); “Banka / -Vadesiz Mevduat” TRY 2,650,821,383: not counted (proven); “Banka / -Vadeli Mevduat” TRY 364,737,067: counted in the ratio (proven); “Banka / -Bloke Mevduat” TRY 0: counted in the ratio (proven); “Türev Piyasa Teminatları” TRY 104,698,771: counted in the ratio (proven). The ratio is in the range 1.59% to 5.41%; both bounds give the same result.

Breakdown from the notes
Item, as written in the company's reportAmount (TRY)ClassBasis
Kasa · Cash and cash equivalents, note 6142,758,449not counted (proven)TKBB Guideline 5.2
Banka / -Vadesiz Mevduat · Cash and cash equivalents, note 62,650,821,383not counted (proven)TKBB Guideline 5.2
Banka / -Vadeli Mevduat · Cash and cash equivalents, note 6364,737,067counted in the ratio (proven)TKBB Guideline 5.1
Banka / -Bloke Mevduat · Cash and cash equivalents, note 60counted in the ratio (proven)TKBB Guideline 5.1
Türev Piyasa Teminatları · Cash and cash equivalents, note 6104,698,771counted in the ratio (proven)TKBB Guideline 5.1

KAFİF declaration 5.4% (first half 2026) · Sağlama range 1.6% to 5.4% (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

within the threshold
4.1%

Measured on the items we can calculate

Calculation and source

Calculation: numerator ÷ denominatorTRY 462,509,317÷TRY 11,249,684,305 (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 32: “Konusu Kalmayan Karşılık” TRY 4,305,505: not counted (proven); “Hurda ve Hasar Tanzim Satış Gelirleri” TRY 937,080: not counted (proven); “Satışlardan Elimine Edilen Faiz” TRY 5,276,683: undetermined, kept in the upper bound; “Reeskont Geliri” TRY 34,343,858: undetermined, kept in the upper bound; “Kur Farkı Gelirleri” TRY 1,095,866,205: not counted (proven); “Yansıtılan Gelirler” TRY 58,351,426: undetermined, kept in the upper bound; “Faiz Geliri” TRY 0: counted in the ratio (proven); “Diğer Gelir ve Karlar” TRY 168,635,955: undetermined, kept in the upper bound. Note 34: “Faiz Gelirleri” TRY 120,835,193: counted in the ratio (proven); “Kur Farkı Gelirleri” TRY 1,372,839,998: not counted (proven); “Faiz Gelirleri” TRY 23,590,145: counted in the ratio (proven). Note 33: “Vadeli mevduat faiz gelirleri” TRY 28,573,465: counted in the ratio (proven); “Menkul kıymet satış geliri” TRY 10,002,678: undetermined, kept in the upper bound. The ratio is in the range 1.54% to 4.11%; both bounds give the same result.

Breakdown from the notes
Item, as written in the company's reportAmount (TRY)ClassBasis
Konusu Kalmayan Karşılık · Other income from operating activities, note 324,305,505not counted (proven)TKBB Guideline 4.2
Hurda ve Hasar Tanzim Satış Gelirleri · Other income from operating activities, note 32937,080not counted (proven)TKBB Guideline 4.2
Satışlardan Elimine Edilen Faiz · Other income from operating activities, note 325,276,683undetermined, kept in the upper boundTKBB Guideline 4.1
Reeskont Geliri · Other income from operating activities, note 3234,343,858undetermined, kept in the upper boundTKBB Guideline 4.1
Kur Farkı Gelirleri · Other income from operating activities, note 321,095,866,205not counted (proven)TKBB Guideline 4.2
Yansıtılan Gelirler · Other income from operating activities, note 3258,351,426undetermined, kept in the upper bound
Faiz Geliri · Other income from operating activities, note 320counted in the ratio (proven)TKBB Guideline 4.1
Diğer Gelir ve Karlar · Other income from operating activities, note 32168,635,955undetermined, kept in the upper boundTKBB Guideline 4.1
Faiz Gelirleri · Finance income, note 34120,835,193counted in the ratio (proven)TKBB Guideline 4.1
Kur Farkı Gelirleri · Finance income, note 341,372,839,998not counted (proven)TKBB Guideline 4.2
Faiz Gelirleri · Finance income, note 3423,590,145counted in the ratio (proven)TKBB Guideline 4.1
Vadeli mevduat faiz gelirleri · Income from investing activities, note 3328,573,465counted in the ratio (proven)TKBB Guideline 4.1
Menkul kıymet satış geliri · Income from investing activities, note 3310,002,678undetermined, kept in the upper boundTKBB Guideline 4.1

KAFİF declaration 3.8% (first half 2026) · Sağlama range 1.5% to 4.1% (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
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
Latest official change

Removed from the BIST Participation 30 and BIST Participation 50 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

8 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 10.31% · assets 8.65% · loans 36.02%.
  2. Earlier measurementTKBB rules, August 2025, version 1 · Q1 2026: at least one ratio above the threshold. Income 24.67% · assets 8.65% · loans 36.02%.
  3. MeasurementCorrection note. Lease liabilities (TRY 112.3 million, note 8) were missing from the debt numerator: the ratio is about 36.46%, not 36.02%, which is above the band limit (36.3%). The overall result does not change (income 24.67%, above 5%).
  4. Earlier measurementTKBB rules, August 2025, version 1 · Q1 2026: depends on the company's declaration. Income 2.94% · assets 5.14% · loans 33.63%.
  5. Earlier measurementTKBB rules, August 2025, version 2 · Q1 2026: depends on the company's declaration. Income 2.94% · assets 5.14% · loans 33.63%.
  6. MeasurementCorrection note. Lease liabilities (short term TRY 112,340,578, long term TRY 36,694,610) were missing from the debt numerator: the ratio is about 36.60%, not 36.02%, above the band limit (36.3%). The overall result does not change (income 24.67%, above 5%).
  7. Earlier measurementTKBB rules, August 2025, version 2 · first half 2026: depends on the company's declaration. Income 4.11% · assets 5.41% · loans 36.50%.
  8. MeasurementTKBB rules, August 2025, version 3 · first half 2026: depends on the company's declaration. Income 1.54% to 4.11% · assets 1.59% to 5.41% · loans 0.00% to 35.99%. The range crosses the threshold; the outcome depends on the company's declaration.THIS RECORD

Corrections log

  • Note added · closed

    Lease liabilities (TRY 112.3 million, note 8) were missing from the debt numerator: the ratio is about 36.46%, not 36.02%, which is above the band limit (36.3%). The overall result does not change (income 24.67%, above 5%).

    In Turkish, as published.31.03.2026 bilançosundaki «Kiralama İşlemlerinden Kaynaklanan Yükümlülükler» (KV 112.340.578 TL, dipnot 8) borç payına girmedi; eklendiğinde oran ≈%36,46 olur ve aşım bant (%36,3) sınırını geçer. Şirketin genel durumu birden çok oranın aşımıyla zaten «eşik aşımı var»; borç satırının bant notu bu düzeltmeyle okunmalıdır. Ölçüm bu notla yayında kalır.

    Closing note: In Turkish, as published.15.09.2026: Bilanço (sayfa 4) yeniden okundu. 05.09.2026 tarihli hesap yalnız kısa vadeli kiralama satırını kapsıyordu; uzun vadeli «Kiralama İşlemlerinden Kaynaklanan Yükümlülükler» satırı (36.694.610 TL) da borç payı dışındadır. İki satırla düzeltilmiş oran ≈%36,60'tır. Düzeltilmiş hesap 15.09.2026 tarihli yeni not satırında yer alır; bu kayıt o satırla kapandı.

    Evidence: FINANSAL-TABLO-DIPNOTLARI2026_v1.pdf · PDF p. 4 · Fingerprint 254fd2df985a…

  • Note added · closed

    Lease liabilities (short term TRY 112,340,578, long term TRY 36,694,610) were missing from the debt numerator: the ratio is about 36.60%, not 36.02%, above the band limit (36.3%). The overall result does not change (income 24.67%, above 5%).

    In Turkish, as published.31.03.2026 konsolide bilançosunda (sayfa 4) «Kiralama İşlemlerinden Kaynaklanan Yükümlülükler» (kısa vadeli 112.340.578 TL, dipnot 8) ve «Uzun Vadeli Kiralama İşlemlerinden Kaynaklanan Yükümlülükler» (36.694.610 TL, dipnot 8) borçlanma satırlarının dışında ayrı kalemlerdir; kısa ve uzun vadeli bölüm toplamları (15.608.668.656 TL ve 5.383.656.123 TL) satır toplamlarıyla birebir tutar. 05.09.2026 tarihli not yalnız kısa vadeli satırı kapsıyordu. İki satır eklendiğinde pay 9.401.952.249 TL / toplam varlıklar 25.689.209.216 TL ≈ %36,60 olur ve aşım bant (%36,3) sınırını geçer. Şirketin genel durumu birden çok oranın aşımıyla zaten «eşik aşımı var»; borç satırı bu düzeltmeyle okunmalıdır. Yenilenen okuma aracı bu iki başlığı eşlemediğinden ölçüm yayımlanan tabloyla ve bu notla yayında kalır.

    Closing note: October 17, 2026: under rules version 3, lease liabilities are deducted as debts that do not count under TKBB Guideline 6.2. When these two lines are added to the debt numerator and deducted by the same amount, the ratio of the March 31, 2026 measurement stays at about 36.02%, as published, below the band limit (36.3%). The record's current measurement rests on the June 30, 2026 statements; this note is closed.

    Evidence: FINANSAL-TABLO-DIPNOTLARI2026_v1.pdf · PDF p. 4 · Fingerprint 254fd2df985a…

Documents and sources

Source links lead to documents published by the company and by Borsa Istanbul. We do not copy KAP documents. Method

  • YEOTK financial report, Jun 30, 2026 (company investor relations site)Jun 30, 2026 · Fingerprint 7fe1c85f88f4… · fingerprint of the downloaded file ea4a96296238…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 measured range crosses the threshold: the proven amount is below the threshold and the cautious upper bound is above it. The outcome depends on the company's KAFİF declaration, so this record does not count as a divergence. Method

The company's KAFİF declaration

The company's declaration on the KAP form (first half 2026): excluded income 3.8%, interest-bearing assets 5.4%, interest-bearing loans 18.5%. The three declared ratios are within the thresholds; the declaration settles the open range of the measurement. 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 SLIPYEOTK · 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
4.1%
Purification amount
TRY 49.32

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 1.54%); 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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Companies in the same index

The 12 companies just before and after this one in alphabetical order in BIST Participation 100.