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Sağlama record · BIST: YIGIT

Yiğit Akü

Yiğit Akü (YIGIT) 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-YIGIT

Based on the financial statements for the first half of 2026, all three ratios are within the TKBB thresholds.

This is a measurement, not a religious ruling.

MEASUREMENT TABLE

Interest-bearing loans

within the threshold
6.8%

Upper bound

Calculation and source

Calculation: numerator ÷ denominatorTRY 746,865,906÷TRY 10,984,768,303 (total assets)× 100

RatioInterest-bearing loans / total assets

Upper bound. 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. Because extra items are included, the ratio is an upper bound for the items shown in the financial statements. Note 5: “Kısa Vadeli Kredi Borçları” TRY 329,125,066: undetermined, kept in the upper bound; “Kullanım Hakkı Varlıklarından Kısa Vadeli Yükümlülükler (TFRS- 16)” TRY 15,321,384: undetermined, kept in the upper bound. Note 5: “Uzun Vadeli Kredi Borçlarının Kısa Vadeli Kısımları” TRY 224,515,898: undetermined, kept in the upper bound. Note 5: “Uzun Vadeli Kredi Borçları” TRY 177,599,792: undetermined, kept in the upper bound; “Kullanım Hakkı Varlıklarından Uzun Vadeli Yükümlülükler (TFRS- 16)” TRY 171,383: undetermined, kept in the upper bound. The ratio is in the range 0.00% to 6.80%; both bounds give the same result.

Breakdown from the notes
Item, as written in the company's reportAmount (TRY)ClassBasis
Kısa Vadeli Kredi Borçları · Short-term borrowings, note 5329,125,066undetermined, kept in the upper boundTKBB Guideline 6.1
Kullanım Hakkı Varlıklarından Kısa Vadeli Yükümlülükler (TFRS- 16) · Short-term borrowings, note 515,321,384undetermined, kept in the upper bound
Uzun Vadeli Kredi Borçlarının Kısa Vadeli Kısımları · Current portion of long-term borrowings, note 5224,515,898undetermined, kept in the upper boundTKBB Guideline 6.1
Uzun Vadeli Kredi Borçları · Long-term borrowings, note 5177,599,792undetermined, kept in the upper boundTKBB Guideline 6.1
Kullanım Hakkı Varlıklarından Uzun Vadeli Yükümlülükler (TFRS- 16) · Long-term borrowings, note 5171,383undetermined, kept in the upper bound

KAFİF declaration 5.6% (first half 2026) · Sağlama range 0.0% to 6.8% (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
13.2%

Upper bound

Calculation and source

Calculation: numerator ÷ denominatorTRY 1,450,122,981÷TRY 10,984,768,303 (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 in the company's KAFİF declaration for the same period (13.43%) is above this measurement. Note 4: “Kullanımı Kısıtlı Banka Bakiyeleri / POS Hesabı (*)” TRY 48,918,823: undetermined, kept in the upper bound; “Vadeli Mevduatlar ve Yatırım Fon Hesapları (**)” TRY 1,396,906,632: counted in the ratio (proven); “ODTÜ Tekenokent Girişim Sermayesi (***)” TRY 4,297,526: undetermined, kept in the upper bound. Note 3: “Kasa” TRY 430,207: not counted (proven); “Bankalar / Vadesiz Mevduat - TL” TRY 3,506,113: not counted (proven); “Bankalar / Vadesiz Mevduat - Yabancı Para (*)” TRY 25,100,159: not counted (proven). The ratio is in the range 12.72% to 13.20%; both bounds give the same result.

Breakdown from the notes
Item, as written in the company's reportAmount (TRY)ClassBasis
Kullanımı Kısıtlı Banka Bakiyeleri / POS Hesabı (*) · Financial investments, note 4The company's note says: “Bayilere yapılan satışlar kredi kartı yoluyla tahsil edilmektedir.”48,918,823undetermined, kept in the upper boundTKBB Guideline 5.1
Vadeli Mevduatlar ve Yatırım Fon Hesapları (**) · Financial investments, note 4The company's note says: “Şirketin Vadeli Mevduatlar ve Fon hesaplarındaki tutarlar halka arz sonrası edinilen nakitten oluşmaktadır. Vadeli Mevduatlarda aylık ortalama faiz oranı %5 ila %6 arasındadır. Fon Hesaplarının büyük çoğunluğu ise para piyasası fonları olarak”1,396,906,632counted in the ratio (proven)TKBB Guideline 5.1
ODTÜ Tekenokent Girişim Sermayesi (***) · Financial investments, note 4The company's note says: “Şirketin Ar-Ge merkezi bulunması dolayısıyla 5746 sayılı kanun gereği edindiği teknokent fon yatırımdan oluşmaktadır.”4,297,526undetermined, kept in the upper bound
Kasa · Cash and cash equivalents, note 3430,207not counted (proven)TKBB Guideline 5.2
Bankalar / Vadesiz Mevduat - TL · Cash and cash equivalents, note 33,506,113not counted (proven)TKBB Guideline 5.2
Bankalar / Vadesiz Mevduat - Yabancı Para (*) · Cash and cash equivalents, note 3The company's note says: “Döviz cinslerine göre yabancı para mevduat dağılımı aşağıdaki gibidir:”25,100,159not counted (proven)TKBB Guideline 5.2

KAFİF declaration 13.4% (first half 2026) · Sağlama measurement 13.2% (first half 2026) · the declaration is above this measurement · View the form on KAP

Source: company financial report, first half 2026 statements · Jun 30, 2026

View the documentMethod

Excluded income

within the threshold
3.6%

Measured on the items we can calculate

Calculation and source

Calculation: numerator ÷ denominatorTRY 262,270,366÷TRY 7,336,992,104 (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 23: “Ticari Faaliyetlerden Kur Farkı Gelirleri” TRY 85,500,717: not counted (proven); “Sigorta Hasar Tazminat Gelirleri” TRY 209,715: not counted (proven); “Konusu Kalmayan Karşılıklar” TRY 1,765,653: not counted (proven); “Diğer Gelirler” TRY 2,586,695: undetermined, kept in the upper bound. Note 25: “Kur Farkı Geliri” TRY 4,810,610: not counted (proven); “Faiz Geliri” TRY 141,713: counted in the ratio (proven). Note 24: “Sabit Kıymet Satış Kârları” TRY 0: not counted (proven); “Finansal Yatırım Faiz Gelirleri” TRY 259,541,958: undetermined, kept in the upper bound. The ratio is in the range 0.00% to 3.57%; both bounds give the same result.

Breakdown from the notes
Item, as written in the company's reportAmount (TRY)ClassBasis
Ticari Faaliyetlerden Kur Farkı Gelirleri · Other income from operating activities, note 2385,500,717not counted (proven)TKBB Guideline 4.2
Sigorta Hasar Tazminat Gelirleri · Other income from operating activities, note 23209,715not counted (proven)TKBB Guideline 4.2
Konusu Kalmayan Karşılıklar · Other income from operating activities, note 231,765,653not counted (proven)TKBB Guideline 4.2
Diğer Gelirler · Other income from operating activities, note 232,586,695undetermined, kept in the upper boundTKBB Guideline 4.1
Kur Farkı Geliri · Finance income, note 254,810,610not counted (proven)TKBB Guideline 4.2
Faiz Geliri · Finance income, note 25141,713counted in the ratio (proven)TKBB Guideline 4.1
Sabit Kıymet Satış Kârları · Income from investing activities, note 240not counted (proven)TKBB Guideline 4.2
Finansal Yatırım Faiz Gelirleri · Income from investing activities, note 24259,541,958undetermined, kept in the upper boundTKBB Guideline 4.1

KAFİF declaration 3.6% (first half 2026) · Sağlama range 0.0% to 3.6% (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
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 · Q1 2026: all three ratios within the threshold. Income 4.05% · assets 12.96% · loans 6.71%.
  2. Earlier measurementTKBB rules, August 2025, version 1 · Q1 2026: all three ratios within the threshold. Income 3.07% · assets 12.57% · loans 6.71%.
  3. Earlier measurementTKBB rules, August 2025, version 2 · Q1 2026: all three ratios within the threshold. Income 3.07% · assets 12.57% · loans 6.71%.
  4. Earlier measurementTKBB rules, August 2025, version 2 · first half 2026: all three ratios within the threshold. Income 3.57% · assets 13.20% · loans 6.80%.
  5. MeasurementTKBB rules, August 2025, version 3 · first half 2026: all three ratios within the threshold. Income 0.00% to 3.57% · assets 12.72% to 13.20% · loans 0.00% to 6.80%.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

  • YIGIT financial report, Jun 30, 2026 (company investor relations site)Jun 30, 2026 · Fingerprint 7bf7225037bc…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

Based on data as of this date, the three ratios we measure are within the TKBB thresholds.

The company's KAFİF declaration

The company's declaration on the KAP form (first half 2026): excluded income 3.6%, interest-bearing assets 13.4%, interest-bearing loans 5.6%. 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 SLIPYIGIT · 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
3.6%
Purification amount
TRY 42.84

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 0.00%); 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.