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Review forecast

Member-by-member forecast for the May 2027 to September 2027 index period

Dated October 17, 2026No. SGL-2027-05-FORECAST

Borsa Istanbul sets the list for the May 2027 to September 2027 period from companies' KAFİF declarations based on their financial statements for the full year 2026. Declarations can be submitted until April 26, 2027, and the announcement is expected by April 29, 2027 at the latest. This page applies the rules to the declarations and to Sağlama's measurement, and writes down the expected outcome for each member in advance. After the announcement, the outcome is shown in the same place.

This is a forecast, not the official list. Borsa Istanbul announces the official list. If the KAFİF Committee finds public information that contradicts a declaration, it may set the form aside (Ground Rules 6.8.c). This is not investment advice.

Changes made in the latest period: October 2026 index changes (24 shares added, 33 removed).

The rules applied

  • Thresholds: income 5%, assets 33%, debt 33%. The tolerance band is 10 percent above the threshold: income 5.5%, assets and debt 36.3%.
  • A member whose declaration puts all three ratios within the thresholds stays.
  • A member with a ratio above the threshold but within the band stays until the next periodic review (Standard 3.5). If the previous review also found a ratio above the threshold, the member leaves (Ground Rules 6.8.f). We do not read the previous declaration, so these records are listed separately as “within the band.”
  • A member with a ratio above the band is expected to leave; under Standard 3.5 it loses its place without waiting for the end of the period.
  • A member that answers YES to any of the four yes/no questions on the form (activities or privileges in its articles of association that are not in line with the principles, actions covered by Standard 1.5, or activities or income directly against the principles) is expected to leave even if its ratios are within the thresholds (Ground Rules 6.8.e). We added this rule on September 30, 2026; it was not applied in the October 2026 forecast.
  • A member with no declaration on the review date is assumed not to meet the criteria (Ground Rules 6.8.b). Until the declaration deadline, these records are shown as “declaration awaited.”
  • Sağlama's measurement does not change the declaration. Records where the evidence in the notes contradicts the declaration are marked separately.

Dates are counted in business days under the calendar in Ground Rules 2.16. If a date falls on a public holiday, it moves one business day earlier.

Summary

238 members. Review-period declarations read so far: 4.

5 expected to stay

1 within the band

0 expected to leave

232 declaration awaited

Prepared on October 17, 2026

Outcome note

When the official list is announced (expected April 29, 2027), each forecast will be marked here as correct, wrong or undetermined. The forecast is frozen before the announcement and is not changed afterward.

Members within the band

1

Members whose declaration puts a ratio above the threshold but within the band. The rules allow a wait of one period; if the previous review also found a ratio above the threshold, the member leaves.

CompanyDeclarationSağlama rangeReason
ARENA
Arena Bilgisayar
33.5% loans · full year 2025 KAP formloans 0.0% to 41.4% · period ending June 2026In the company's declaration for the full year 2025, the interest-bearing loans ratio is 33.49%: above the 33.00% threshold but within the 36.30% band. Under Standard 3.5, it can wait until the next review. If the previous review also found a ratio above the threshold, it leaves (Ground Rules 6.8.f). We did not read this member's previous declaration. The company's financial year differs from the calendar year, so the latest declaration read was used.

Members whose declaration is awaited

232

Members whose declaration for the review period is not yet on KAP. It can be submitted until the deadline; if it is not, the member is assumed not to meet the criteria (Ground Rules 6.8.b).

CompanyDeclarationSağlama rangeReason
ACSEL
Acıpayam Selüloz
18.4% loans · first half 2026 KAP formloans 0.0% to 18.4% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
AHGAZ
Ahlatcı Doğal Gaz
2.3% income · first half 2026 KAP formincome 2.6% to 26.6% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
AKCNS
Akçansa
4.6% income · first half 2026 KAP formno measurementThe declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
AKFIS
Akfen İnşaat
1.5% income · first half 2026 KAP formno measurementThe declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
AKFYE
Akfen Yenilenebilir Enerji
13.5% loans · first half 2026 KAP formloans 0.0% to 13.5% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
AKHAN
Akhan Un
22.8% loans · first half 2026 KAP formloans 0.0% to 26.5% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
AKYHO
Akdeniz Yatırım Holding
2.6% income · first half 2026 KAP formno measurementThe declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
ALBTN
Albayrak Beton Sanayi
1.8% income · first half 2026 KAP formno measurementThe declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
ALCTL
Alcatel Lucent Teletaş
1.0% income · first half 2026 KAP formno measurementThe declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
ALKA
Alkim Kağıt
0.5% income · first half 2026 KAP formno measurementThe declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
ALKIM
Alkim Kimya
1.8% income · first half 2026 KAP formincome 0.0% to 4.6% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
ALTNY
Altınay Savunma
1.6% income · first half 2026 KAP formincome 1.6% to 4.0% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
ANGEN
Anatolia Tanı ve Biyoteknoloji
20.0% loans · first half 2026 KAP formloans 0.0% to 21.3% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
ARASE
Doğu Aras Enerji
1.1% income · first half 2026 KAP formno measurementThe declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
ARDYZ
ARD Bilişim Teknolojileri
0.4% income · first half 2026 KAP formincome 0.3% to 5.4% on the items read · Q1 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
ASELS
Aselsan
4.1% income · first half 2026 KAP formincome 2.0% to 9.2% on the items read · Q1 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
ATAKP
Atakey Patates
3.8% income · first half 2026 KAP formincome 3.8% to 5.5% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
ATATP
ATP Yazılım
2.4% assets · first half 2026 KAP formassets 0.0% to 66.1% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
AVPGY
Avrupakent GYO
5.4% income · first half 2026 KAP formincome 4.8% to 10.4% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
AYDEM
Aydem Enerji
4.0% income · first half 2026 KAP formno measurementThe declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
BAHKM
Bahadır Kimya
0.0% income · first half 2026 KAP formincome 0.0% to 5.0% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
BAKAB
Bak Ambalaj
15.0% loans · first half 2026 KAP formloans 0.0% to 15.4% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
BANVT
Banvit
4.6% income · first half 2026 KAP formno measurementThe declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
BASGZ
Başkent Doğalgaz GYO
3.8% income · first half 2026 KAP formincome 3.8% to 3.9% on the items read · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
BAYRK
Bayrak Taban Sanayi
30.6% loans · first half 2026 KAP formloans 0.0% to 56.0% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
BEGYO
Batı Ege GYO
0.0% income · first half 2026 KAP formincome 0.0% to 18.4% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
BERA
Bera Holding
0.1% income · first half 2026 KAP formincome 0.0% to 8.6% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
BETAE
Beta Enerji ve Teknoloji
22.9% loans · first half 2026 KAP formloans 0.2% to 30.7% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
BIENY
Bien Yapı Ürünleri
2.2% income · first half 2026 KAP formno measurementThe declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
BIMAS
BİM Birleşik Mağazalar
0.0% income · first half 2026 KAP formincome 0.0% to 1.3% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
BINBN
Bin Ulaşım Teknolojileri
0.0% income · first half 2026 KAP formincome 0.0% to 18.4% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
BINHO
1000 Yatırımlar Holding
0.0% income · first half 2026 KAP formincome 21.1% to 98.4% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
BKRGY
Bakırcı GYO
declaration not readno measurementThe declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b).
BLUME
Blume Metal Kimya
0.8% income · first half 2026 KAP formno measurementThe declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
BMSTL
BMS Birleşik Metal
17.9% loans · first half 2026 KAP formloans 0.0% to 17.9% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
BOSSA
Bossa
0.0% income · first half 2026 KAP formincome 0.0% to 5.1% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
BRISA
Brisa
21.4% loans · first half 2026 KAP formloans 0.0% to 26.2% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
BRKSN
Berkosan Yalıtım
0.4% income · first half 2026 KAP formincome 0.4% to 4.6% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
BRLSM
Birleşim Mühendislik
0.4% income · first half 2026 KAP formincome 0.4% to 6.0% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
BUCIM
Bursa Çimento
3.4% income · first half 2026 KAP formincome 1.9% to 3.8% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
BURCE
Burçelik
0.2% income · first half 2026 KAP formno measurementThe declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
BURVA
Burçelik Vana
0.1% income · first half 2026 KAP formno measurementThe declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
BYDNR
Baydöner Restoranları
1.8% income · first half 2026 KAP formincome 1.2% to 5.7% on the items read · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
CATES
Çates Elektrik
4.9% income · first half 2026 KAP formincome 0.0% to 6.8% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
CELHA
Çelik Halat
6.8% loans · first half 2026 KAP formloans 0.0% to 16.2% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
CEMTS
Çemtaş
17.7% assets · first half 2026 KAP formassets 17.7% to 19.8% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
CIMSA
Çimsa
29.6% loans · first half 2026 KAP formloans 0.0% to 29.9% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
CITAS
Çitlekçi Mağazacılık Gıda
3.1% income · first half 2026 KAP formno measurementThe declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
CMBTN
Çimbeton
0.9% assets · first half 2026 KAP formassets 0.0% to 3.7% on the items read · Q1 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
COSMO
Cosmos Yatırım Holding
0.0% income · first half 2026 KAP formno measurementThe declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
CVKMD
CVK Maden
2.1% income · first half 2026 KAP formincome 4.7% to 12.4% on the items read · Q1 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
CWENE
CW Enerji
0.8% income · first half 2026 KAP formincome 0.0% to 3.8% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
DAPGM
DAP Gayrimenkul
7.5% loans · first half 2026 KAP formloans 0.0% to 12.7% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
DARDL
Dardanel
0.0% income · first half 2026 KAP formincome 0.0% to 8.2% on the items read · full year 2025The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
DCTTR
DCT Trading Dış Ticaret
27.6% loans · first half 2026 KAP formloans 0.0% to 27.7% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
DESPC
Despec Bilgisayar
0.4% income · first half 2026 KAP formno measurementThe declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
DGATE
Datagate Bilgisayar
0.1% income · first half 2026 KAP formno measurementThe declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
DITAS
Ditaş BDY
8.5% loans · first half 2026 KAP formloans 0.0% to 38.5% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
DMSAS
Demisaş Döküm
22.2% loans · first half 2026 KAP formloans 0.0% to 22.5% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
DNISI
Dinamik Isı Makina Yalıtım
4.9% income · first half 2026 KAP formincome 0.3% to 7.5% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
DOFER
Dofer Yapı Malzemeleri
16.8% loans · first half 2026 KAP formloans 15.9% to 15.9% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
DOFRB
DOF Robotik
3.1% income · first half 2026 KAP formincome 4.7% to 15.1% on the items read · first nine months 2025The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
DYOBY
DYO Boya
0.4% income · first half 2026 KAP formno measurementThe declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
EBEBK
Ebebek Mağazacılık
0.0% loans · first half 2026 KAP formloans 0.0% to 15.3% on the items read · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
EDATA
E-Data Teknoloji
2.0% income · first half 2026 KAP formincome 0.0% to 2.4% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
EDIP
Edip Gayrimenkul
1.3% income · first half 2026 KAP formincome 1.0% to 3.5% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
EFOR
Efor Yatırım
9.4% loans · first half 2026 KAP formloans 0.0% to 24.1% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
EGEGY
Egeyapı Avrupa GYO
0.0% income · first half 2026 KAP formno measurementThe declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
EGEPO
Nasmed Egepol
0.1% income · first half 2026 KAP formincome 0.0% to 5.6% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
EGGUB
Ege Gübre
2.0% income · first half 2026 KAP formincome 2.0% to 4.1% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
EGPRO
Ege Profil
1.9% income · first half 2026 KAP formincome 0.1% to 3.1% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
EKGYO
Emlak Konut GYO
3.8% income · first half 2026 KAP formincome 2.7% to 12.3% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
EKOS
Ekos Teknoloji
1.6% income · first half 2026 KAP formno measurementThe declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
EKSUN
Eksun Gıda
0.0% loans · first half 2026 KAP formloans 0.0% to 41.9% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
ELITE
Elite Naturel Organik Gıda
1.8% income · first half 2026 KAP formincome 0.1% to 1.5% on the items read · Q1 2023The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
EMPAE
Empa Elektronik
0.8% income · first half 2026 KAP formincome 0.0% to 8.3% on the items read · Q1 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
ENERY
Enerya Enerji
4.5% income · first half 2026 KAP formno measurementThe declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
ENJSA
Enerjisa Enerji
33.8% loans · first half 2026 KAP formloans 16.6% to 40.1% on the items read · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
EREGL
Ereğli Demir ve Çelik
26.1% loans · first half 2026 KAP formloans 0.0% to 27.0% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
ESCOM
Escort Teknoloji
0.0% assets · first half 2026 KAP formassets 0.0% to 99.1% on the items read · Q1 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
ESEN
Esenboğa Elektrik
2.1% income · first half 2026 KAP formno measurementThe declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
EUPWR
Europower Enerji
11.5% loans · first half 2026 KAP formloans 0.0% to 13.3% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
EYGYO
EYG GYO
20.8% loans · first half 2026 KAP formloans 0.0% to 27.1% on the items read · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
FADE
Fade Gıda
0.5% income · first half 2026 KAP formincome 0.0% to 7.1% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
FONET
Fonet Bilgi Teknolojileri
4.4% income · first half 2026 KAP formincome 2.3% to 8.7% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
FORMT
Formet Metal ve Cam
4.2% income · first half 2026 KAP formincome 3.2% to 19.0% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
FORTE
Forte Bilgi İletişim
22.8% loans · first half 2026 KAP formloans 0.0% to 30.2% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
FRIGO
Frigo-Pak Gıda
1.2% income · first half 2026 KAP formno measurementThe declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
FRMPL
Formül Plastik ve Metal
5.0% income · first half 2026 KAP formincome 5.0% to 5.8% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
FZLGY
Fuzul GYO
0.0% income · first half 2026 KAP formincome 0.3% to 10.7% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
GEDZA
Gediz Ambalaj
14.0% assets · first half 2026 KAP formassets 5.4% to 14.3% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
GENIL
Gen İlaç
19.2% loans · first half 2026 KAP formloans 0.0% to 24.0% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
GEREL
Gersan Elektrik
0.0% income · first half 2026 KAP formincome 0.0% to 13.4% on the items read · full year 2025The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
GESAN
Girişim Elektrik Sanayi
0.2% income · first half 2026 KAP formincome 0.1% to 10.9% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
GLRMK
Gülermak Ağır Sanayi
15.8% assets · first half 2026 KAP formassets 0.0% to 22.7% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
GMTAS
Gimat Mağazacılık
0.6% income · first half 2026 KAP formincome 0.0% to 0.6% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
GOKNR
Göknur Gıda
20.8% loans · first half 2026 KAP formloans 0.0% to 22.4% · Q1 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
GOLDA
Golda Gıda
2.1% income · first half 2026 KAP formincome 2.1% to 3.5% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
GOLTS
Göltaş Çimento
1.3% income · first half 2026 KAP formincome 0.0% to 14.4% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
GOODY
Goodyear
0.6% income · first half 2026 KAP formincome 0.0% to 7.6% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
GRSEL
Gür-Sel Turizm Taşımacılık
2.2% income · first half 2026 KAP formincome 2.0% to 6.5% on the items read · Q1 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
GUBRF
Gübre Fabrikaları
5.3% income · first half 2026 KAP formno measurementThe declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
HATSN
Hat-San Gemi
0.7% income · first half 2026 KAP formincome 0.3% to 3.6% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
HKTM
Hidropar Hareket Kontrol
0.2% income · first half 2026 KAP formincome 0.2% to 9.4% on the items read · Q1 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
HOROZ
Horoz Lojistik
1.1% income · first half 2026 KAP formincome 0.7% to 3.7% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
HRKET
Hareket Proje Taşımacılığı
28.0% loans · first half 2026 KAP formloans 0.0% to 33.6% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
IHEVA
İhlas Ev Aletleri
0.4% income · first half 2026 KAP formincome 0.0% to 1.1% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
IHLAS
İhlas Holding
1.6% income · first half 2026 KAP formincome 1.0% to 2.0% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
IHLGM
İhlas Gayrimenkul
1.7% income · first half 2026 KAP formincome 0.0% to 5.0% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
IHYAY
İhlas Yayın Holding
1.4% income · first half 2026 KAP formincome 0.0% to 6.3% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
IMASM
İmaş Makina
1.8% income · first half 2026 KAP formincome 0.0% to 21.5% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
INGRM
Ingram Bilişim
32.5% loans · first half 2026 KAP formloans 0.0% to 34.0% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
INTEM
İntema
0.4% income · first half 2026 KAP formincome 0.1% to 0.4% on the items read · full year 2025The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
INTET
İntetra Teknoloji
1.5% income · first half 2026 KAP formno measurementThe declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
ISDMR
İskenderun Demir Çelik
16.7% assets · first half 2026 KAP formassets 0.0% to 17.7% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
ISSEN
İşbir Sentetik Dokuma
1.0% income · first half 2026 KAP formno measurementThe declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
IZFAS
İzmir Fırça
0.0% income · first half 2026 KAP formincome 0.4% to 6.3% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
IZINV
İz Yatırım Holding
0.0% income · first half 2026 KAP formincome 0.0% to 15.5% on the items read · first nine months 2024The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
JANTS
Jantsa Jant Sanayi
3.3% income · first half 2026 KAP formincome 3.1% to 9.0% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
KARSN
Karsan Otomotiv
28.3% loans · first half 2026 KAP formloans 0.0% to 41.9% on the items read · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
KATMR
Katmerciler Ekipman
2.8% income · first half 2026 KAP formincome 0.4% to 4.4% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
KBORU
Kuzey Boru
19.4% loans · first half 2026 KAP formloans 0.0% to 21.5% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
KCAER
Kocaer Çelik
5.0% income · first half 2026 KAP formincome 0.1% to 9.0% on the items read · Q1 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
KFEIN
Kafein Yazılım
4.3% income · first half 2026 KAP formno measurementThe declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
KGYO
Koray GYO
2.0% income · first half 2026 KAP formno measurementThe declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
KIMMR
Kim Market-Ersan Alışveriş
3.6% income · first half 2026 KAP formincome 0.0% to 3.7% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
KLSER
Kaleseramik
34.9% loans · first half 2026 KAP formloans 0.0% to 41.3% on the items read · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
KMPUR
Kimteks Poliüretan
34.9% loans · first half 2026 KAP formloans 0.0% to 41.9% on the items read · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
KNFRT
Konfrut Tarım
0.3% income · first half 2026 KAP formincome 0.3% to 2.8% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
KOCMT
Koç Metalurji
2.5% income · first half 2026 KAP formincome 1.3% to 3.7% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
KONKA
Konya Kağıt
4.5% income · first half 2026 KAP formincome 0.0% to 5.6% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
KONYA
Konya Çimento
0.5% income · first half 2026 KAP formincome 0.6% to 1.5% on the items read · full year 2025The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
KOTON
Koton Mağazacılık
20.3% loans · first half 2026 KAP formloans 19.7% to 20.0% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
KPEKS
Kapeks Kimya
declaration not readno measurementThe declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b).
KRDMA
Kardemir (A)
2.3% income · first half 2026 KAP formincome 0.5% to 1.7% on the items read · Q1 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
KRDMB
Kardemir (B)
2.3% income · first half 2026 KAP formincome 0.5% to 1.7% on the items read · Q1 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
KRDMD
Kardemir
2.3% income · first half 2026 KAP formincome 0.5% to 1.7% on the items read · Q1 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
KRGYO
Körfez GYO
0.0% assets · first half 2026 KAP formassets 6.6% to 6.6% on the items read · Q1 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
KRONT
Kron Teknoloji
4.3% income · first half 2026 KAP formincome 1.9% to 6.1% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
KRPLS
Koroplast Temizlik Ambalaj
6.7% loans · first half 2026 KAP formloans 0.0% to 9.8% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
KRSTL
Kristal Kola
0.7% income · first half 2026 KAP formincome 0.0% to 0.8% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
KRVGD
Kervan Gıda
0.0% income · first half 2026 KAP formincome 0.0% to 10.4% on the items read · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
KUTPO
Kütahya Porselen
2.2% income · first half 2026 KAP formincome 1.0% to 4.1% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
KZBGY
Kızılbük GYO
0.0% income · first half 2026 KAP formincome 0.0% to 10.5% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
LINK
Link Bilgisayar
4.9% income · first half 2026 KAP formno measurementThe declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
LKMNH
Lokman Hekim Sağlık
5.4% income · first half 2026 KAP formincome 5.4% to 9.5% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
LMKDC
Limak Doğu Anadolu
5.4% income · first half 2026 KAP formincome 5.0% to 7.6% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
LOGO
Logo Yazılım
2.3% income · first half 2026 KAP formincome 0.1% to 6.5% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
LXGYO
Luxera GYO
0.0% income · first half 2026 KAP formno measurementThe declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
MAGEN
Margün Enerji
1.2% income · first half 2026 KAP formno measurementThe declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
MAKIM
Makim Makina
4.9% income · first half 2026 KAP formno measurementThe declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
MARBL
Tureks Turunç Madencilik
0.5% income · first half 2026 KAP formincome 0.0% to 7.4% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
MCARD
Metropal Kurumsal Hizmetler
0.0% income · first half 2026 KAP formincome 0.1% to 1.8% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
MEDTR
Meditera Tıbbi Malzeme
2.8% income · first half 2026 KAP formincome 2.1% to 3.3% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
MEGMT
Mega Metal
33.3% loans · first half 2026 KAP formloans 0.0% to 41.3% on the items read · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
MEKAG
Meka Global Makine
1.8% income · first half 2026 KAP formincome 0.0% to 10.2% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
MERCN
Mercan Kimya
28.7% loans · first half 2026 KAP formloans 0.0% to 34.0% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
MEYSU
Meysu Gıda
3.9% income · first half 2026 KAP formincome 2.8% to 6.8% on the items read · Q1 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
MNDTR
Mondi Turkey
0.8% income · first half 2026 KAP formno measurementThe declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
MOGAN
Mogan Enerji
4.1% income · first half 2026 KAP formno measurementThe declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
MOPAS
Mopaş Marketçilik
4.7% income · first half 2026 KAP formincome 0.7% to 3.1% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
MPARK
MLP Sağlık
0.0% income · first half 2026 KAP formno measurementThe declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
NATEN
Naturel Enerji
3.6% income · first half 2026 KAP formno measurementThe declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
NETAS
Netaş Telekomünikasyon
14.8% loans · first half 2026 KAP formloans 0.0% to 23.6% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
NETCD
Netcad Yazılım
0.8% income · first half 2026 KAP formno measurementThe declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
NETGL
Net Global Endüstriyel Yatırımlar
declaration not readno measurementThe declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b).
NTGAZ
Naturelgaz
2.2% income · first half 2026 KAP formincome 2.2% to 2.3% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
OBAMS
Oba Makarnacılık
0.0% assets · first half 2026 KAP formassets 0.0% to 0.4% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
OBASE
Obase Bilgisayar
2.9% income · first half 2026 KAP formincome 2.9% to 3.8% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
ONCSM
Oncosem Onkolojik Sistemler
0.6% loans · first half 2026 KAP formloans 0.2% to 13.8% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
ORGE
Orge Enerji Elektrik
1.2% income · first half 2026 KAP formincome 0.1% to 0.9% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
OSTIM
Ostim Endüstriyel Yatırımlar
4.0% income · first half 2026 KAP formincome 2.3% to 4.7% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
OZRDN
Özerden Ambalaj
0.5% loans · first half 2026 KAP formloans 0.0% to 3.6% · first nine months 2022The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
OZYSR
Özyaşar Tel
2.8% income · first half 2026 KAP formincome 0.5% to 6.6% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
PAGYO
Panora GYO
5.4% income · first half 2026 KAP formincome 0.0% to 12.8% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
PARSN
Parsan
1.2% income · first half 2026 KAP formincome 0.9% to 21.8% on the items read · Q1 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
PASEU
Pasifik Eurasia Lojistik
4.9% income · first half 2026 KAP formincome 4.9% to 4.9% on the items read · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
PENGD
Penguen Gıda
11.8% loans · first half 2026 KAP formloans 0.0% to 11.8% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
PENTA
Penta Teknoloji Ürünleri Dağıtım
0.1% income · first half 2026 KAP formno measurementThe declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
PETKM
Petkim
0.3% income · first half 2026 KAP formincome 0.3% to 5.3% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
PKART
Plastikkart
0.2% income · first half 2026 KAP formincome 0.2% to 0.3% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
PLTUR
Platform Turizm
0.0% income · first half 2026 KAP formincome 0.0% to 3.0% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
PNLSN
Panelsan Çatı Cephe
3.8% income · first half 2026 KAP formno measurementThe declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
POLHO
Polisan Holding
0.7% income · first half 2026 KAP formincome 0.6% to 9.1% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
QUAGR
Qua Granite Hayal Yapı
1.4% income · first half 2026 KAP formno measurementThe declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
REEDR
Reeder Teknoloji
3.6% income · first half 2026 KAP formno measurementThe declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
RODRG
Rodrigo Tekstil
0.0% loans · first half 2026 KAP formloans 0.0% to 24.8% · full year 2025The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
RUBNS
Rubenis Tekstil
7.7% loans · first half 2026 KAP formloans 0.0% to 12.0% on the items read · full year 2025The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
SAFKR
Safkar Ege Soğutmacılık
4.8% income · first half 2026 KAP formincome 2.2% to 4.5% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
SAMAT
Saray Matbaacılık
0.0% income · first half 2026 KAP formincome 0.0% to 7.5% on the items read · full year 2023The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
SANKO
Sanko Pazarlama
1.5% income · first half 2026 KAP formno measurementThe declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
SARKY
Sarkuysan
0.7% income · first half 2026 KAP formno measurementThe declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
SAYAS
Say Yenilenebilir Enerji
4.0% income · first half 2026 KAP formincome 0.0% to 7.7% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
SDTTR
SDT Uzay ve Savunma
1.3% income · first half 2026 KAP formincome 1.3% to 5.1% on the items read · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
SEGMN
Seğmen Kardeşler Gıda
2.5% income · first half 2026 KAP formno measurementThe declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
SEKUR
Sekuro Plastik
29.3% loans · first half 2026 KAP formloans 9.5% to 36.1% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
SELEC
Selçuk Ecza Deposu
1.7% income · first half 2026 KAP formincome 0.6% to 9.2% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
SELVA
Selva Gıda
14.5% loans · first half 2026 KAP formloans 13.3% to 21.7% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
SILVR
Silverline Endüstri
1.0% income · first half 2026 KAP formincome 0.0% to 17.7% on the items read · Q1 2025The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
SMART
Smartiks Yazılım
12.1% loans · first half 2026 KAP formloans 12.2% to 12.4% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
SMRTG
Smart Güneş Enerjisi Teknolojileri
3.9% income · first half 2026 KAP formno measurementThe declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
SNGYO
Sinpaş GYO
0.7% income · first half 2026 KAP formincome 0.0% to 7.3% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
SNICA
Sanica Isı Sanayi
14.2% loans · first half 2026 KAP formloans 0.0% to 14.2% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
SOHOE
Soho Giyim ve Enerji
18.4% loans · first half 2026 KAP formloans 0.0% to 33.4% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
SOKE
Söke Değirmencilik
3.5% income · first half 2026 KAP formno measurementThe declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
SRVGY
Servet GYO
4.1% income · first half 2026 KAP formincome 0.0% to 6.6% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
SSAAT
Saat ve Saat Sanayi
0.1% loans · first half 2026 KAP formloans 0.0% to 46.5% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
SURGY
Sur Tatil Evleri GYO
0.0% income · first half 2026 KAP formincome 0.0% to 4.1% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
SUWEN
Suwen Tekstil
22.9% loans · first half 2026 KAP formloans 0.0% to 28.3% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
TARKM
Tarkim Bitki Koruma
17.5% loans · first half 2026 KAP formloans 0.0% to 24.8% on the items read · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
TCKRC
Kıraç Galvaniz
5.0% income · first half 2026 KAP formno measurementThe declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
TEZOL
Europap Tezol Kağıt
4.0% income · first half 2026 KAP formincome 4.0% to 5.4% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
TGSAS
TGS Dış Ticaret
4.9% income · first half 2026 KAP formno measurementThe declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
TKFEN
Tekfen Holding
18.1% loans · first half 2026 KAP formloans 0.0% to 20.6% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
TKNKA
Teknika Plastik
3.0% income · first half 2026 KAP formno measurementThe declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
TKNSA
Teknosa İç ve Dış Ticaret
28.2% loans · first half 2026 KAP formloans 11.1% to 34.9% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
TMPOL
Temapol Polimer Plastik
3.3% income · first half 2026 KAP formno measurementThe declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
TUCLK
Tuğçelik
15.8% loans · first half 2026 KAP formloans 0.0% to 17.8% on the items read · Q1 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
TUPRS
Tüpraş
25.0% assets · first half 2026 KAP formassets 18.7% to 29.0% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
TUREX
Tureks Turizm Taşımacılık
4.3% income · first half 2026 KAP formno measurementThe declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
TURGG
Türker Proje Gayrimenkul
3.7% income · first half 2026 KAP formincome 3.7% to 3.7% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
UCAYM
Üçay Mühendislik
1.8% income · first half 2026 KAP formincome 1.4% to 10.8% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
ULUSE
Ulusoy Elektrik
21.0% loans · first half 2026 KAP formloans 0.0% to 23.0% on the items read · Q1 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
VAKKO
Vakko Tekstil
2.4% income · first half 2026 KAP formno measurementThe declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
VANGD
Vanet Gıda
3.2% income · first half 2026 KAP formincome 0.0% to 6.0% on the items read · first nine months 2025The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
VBTYZ
VBT Yazılım
1.8% income · first half 2026 KAP formno measurementThe declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
YATAS
Yataş
21.3% loans · first half 2026 KAP formloans 0.0% to 30.7% on the items read · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
YEOTK
YEO Teknoloji Enerji
18.5% loans · first half 2026 KAP formloans 0.0% to 36.0% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
YIGIT
Yiğit Akü
3.6% income · first half 2026 KAP formincome 0.0% to 3.6% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
YKSLN
Yükselen Çelik
22.6% loans · first half 2026 KAP formloans 0.0% to 35.6% · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
YUNSA
Yünsa
0.0% income · first half 2026 KAP formincome 0.0% to 2.1% on the items read · first half 2026The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.
ZEDUR
Zedur Enerji
2.6% income · first half 2026 KAP formincome 0.4% to 7.0% · full year 2024The declaration for the full year 2026 can be submitted until April 26, 2027; if it is not, the company is assumed not to meet the criteria (Ground Rules 6.8.b). The latest declaration we read is for the first half of 2026.

Members expected to stay

5

Members whose declaration puts all three ratios within the thresholds.

Previous period: forecast and outcome

241 members. Review-period declarations read so far: 238.

199 expected to stay

11 within the band

31 expected to leave

0 declaration awaited

1 with notes contradicting the declaration

Prepared on September 28, 2026 · The forecast was frozen on September 28, 2026.

Outcome note

Announced October 1, 2026: 238 forecasts correct, 3 wrong, 0 undetermined (a forecast is undetermined when the declaration was still awaited).

  • ALVES forecast “stays,” outcome wrong
  • MOBTL forecast “stays,” outcome wrong
  • USAK forecast “stays,” outcome wrong
  • ALVES: Our reading: the forecast used Borsa Istanbul's member list of July 20, 2026 and missed that ALVES left the participation indices on September 10, 2026. Its shares moved to the Watchlist Market that day, and Borsa Istanbul removed them from the participation indices from the same date (KAP 1661014, September 9, 2026). This change during the period was not taken into account when the forecast was published on September 16, 2026 and frozen on September 28, 2026. From now on, the forecast is checked against the member list on the day it is frozen and against the announcements of changes during the period.
  • MOBTL: Our reading: on its KAFİF form, the company answered YES to the question on activities in its articles of association that are not in line with participation finance principles. The forecast followed only the three ratios and did not take this answer into account. Later forecasts read all four questions on the form.
  • USAK: An index rule outside the three ratios: the company applied for a concordat (a court-supervised debt restructuring) on September 29, 2026, and Borsa Istanbul moved its shares to the Watchlist Market from October 1, 2026. That market is outside the participation index (Ground Rules 6.8.a). This happened after the forecast was frozen on September 28, 2026; the declaration and the measurement were within the threshold.

Members expected to leave

31

Members whose declaration puts a ratio above the tolerance band, or that had no declaration by the deadline. A ratio above the band means the member loses its place without waiting for the end of the period (Standard 3.5); a member with no declaration is assumed not to meet the criteria (Ground Rules 6.8.b).

CompanyDeclarationSağlama rangeReason
AAGYO
AGAOGLU GMYO
29.3% income · first half 2026 KAP formincome 5.6% to 8.1% · Q1 2026In the company's declaration for the first half of 2026, the income ratio is 29.28%, above the tolerance band of 5.50%. Under Standard 3.5 and Ground Rules 6.8.f, a ratio above the band means the company loses its place without waiting for the end of the period. Outcome: correct.
AHSGY
AHES GMYO
18.4% income · first half 2026 KAP formincome 18.4% to 27.5% · first half 2026In the company's declaration for the first half of 2026, the income ratio is 18.36%, above the tolerance band of 5.50%. Under Standard 3.5 and Ground Rules 6.8.f, a ratio above the band means the company loses its place without waiting for the end of the period. Outcome: correct.
ALFAS
ALFA SOLAR ENERJI
8.4% income · first half 2026 KAP formincome 4.4% to 11.5% · first half 2026In the company's declaration for the first half of 2026, the income ratio is 8.41%, above the tolerance band of 5.50%. Under Standard 3.5 and Ground Rules 6.8.f, a ratio above the band means the company loses its place without waiting for the end of the period. Outcome: correct.
ALKLC
ALTINKILIC GIDA VE SUT
39.6% loans · first half 2026 KAP formloans 14.7% to 40.9% · first half 2026In the company's declaration for the first half of 2026, the interest-bearing loans ratio is 39.55%, above the tolerance band of 36.30%. Under Standard 3.5 and Ground Rules 6.8.f, a ratio above the band means the company loses its place without waiting for the end of the period. Outcome: correct.
ARFYE
ARF BIO YENILENEBILIR ENERJI
37.6% income · first half 2026 KAP formincome 30.4% to 31.1% · Q1 2026In the company's declaration for the first half of 2026, the income ratio is 37.57%, above the tolerance band of 5.50%. Under Standard 3.5 and Ground Rules 6.8.f, a ratio above the band means the company loses its place without waiting for the end of the period. Outcome: correct.
AYEN
AYEN ENERJI
6.4% income · first half 2026 KAP formincome 6.0% to 6.7% · first half 2026In the company's declaration for the first half of 2026, the income ratio is 6.38%, above the tolerance band of 5.50%. Under Standard 3.5 and Ground Rules 6.8.f, a ratio above the band means the company loses its place without waiting for the end of the period. Outcome: correct.
BESTE
BEST BRANDS ENERJI
28.6% income · first half 2026 KAP formno measurementIn the company's declaration for the first half of 2026, the income ratio is 28.62%, above the tolerance band of 5.50%. Under Standard 3.5 and Ground Rules 6.8.f, a ratio above the band means the company loses its place without waiting for the end of the period. Outcome: correct.
BSOKE
BATICIM CIMENTO
17.5% loans · full year 2025 KAP formloans 0.0% to 17.0% · Q1 2026The declaration for the review period (first half 2026) did not appear on KAP by the deadline; under Ground Rules 6.8.b, the company is assumed not to meet the criteria. Outcome: correct.
CANTE
CAN2 TERMIK
10.5% income · first half 2026 KAP formincome 3.5% to 8.0% · Q1 2026In the company's declaration for the first half of 2026, the income ratio is 10.46%, above the tolerance band of 5.50%. Under Standard 3.5 and Ground Rules 6.8.f, a ratio above the band means the company loses its place without waiting for the end of the period. Outcome: correct.
CEMZY
CEM ZEYTIN
13.7% income · first half 2026 KAP formincome 1.3% to 14.1% · first half 2026In the company's declaration for the first half of 2026, the income ratio is 13.69%, above the tolerance band of 5.50%. Under Standard 3.5 and Ground Rules 6.8.f, a ratio above the band means the company loses its place without waiting for the end of the period. Outcome: correct.
DENGE
DENGE HOLDING
61.2% loans · first half 2026 KAP formloans 0.0% to 52.7% · first half 2026In the company's declaration for the first half of 2026, the interest-bearing loans ratio is 61.21%, above the tolerance band of 36.30%. Under Standard 3.5 and Ground Rules 6.8.f, a ratio above the band means the company loses its place without waiting for the end of the period. Outcome: correct.
DOGUB
DOGUSAN
8.9% income · first half 2026 KAP formno measurementIn the company's declaration for the first half of 2026, the income ratio is 8.88%, above the tolerance band of 5.50%. Under Standard 3.5 and Ground Rules 6.8.f, a ratio above the band means the company loses its place without waiting for the end of the period. Outcome: correct.
GENKM
GENTAS KIMYA
5.6% income · first half 2026 KAP formincome 5.4% to 8.3% · first half 2026In the company's declaration for the first half of 2026, the income ratio is 5.64%, above the tolerance band of 5.50%. Under Standard 3.5 and Ground Rules 6.8.f, a ratio above the band means the company loses its place without waiting for the end of the period. Outcome: correct.
GENTS
GENTAS
16.3% income · first half 2026 KAP formincome 0.0% to 16.7% · first half 2026In the company's declaration for the first half of 2026, the income ratio is 16.27%, above the tolerance band of 5.50%. Under Standard 3.5 and Ground Rules 6.8.f, a ratio above the band means the company loses its place without waiting for the end of the period. Outcome: correct.
GRTHO
GRAINTURK HOLDING
9.8% income · first half 2026 KAP formincome 1.6% to 21.7% · first half 2026In the company's declaration for the first half of 2026, the income ratio is 9.82%, above the tolerance band of 5.50%. Under Standard 3.5 and Ground Rules 6.8.f, a ratio above the band means the company loses its place without waiting for the end of the period. Outcome: correct.
GUNDG
GUNDOGDU GIDA
18.9% income · first half 2026 KAP formincome 0.0% to 20.4% · first half 2026In the company's declaration for the first half of 2026, the income ratio is 18.88%, above the tolerance band of 5.50%. Under Standard 3.5 and Ground Rules 6.8.f, a ratio above the band means the company loses its place without waiting for the end of the period. Outcome: correct.
IDGYO
IDEALIST GMYO
49.2% income · first half 2026 KAP formno measurementIn the company's declaration for the first half of 2026, the income ratio is 49.17%, above the tolerance band of 5.50%. Under Standard 3.5 and Ground Rules 6.8.f, a ratio above the band means the company loses its place without waiting for the end of the period. Outcome: correct.
KLSYN
KOLEKSIYON MOBILYA
7.5% income · first half 2026 KAP formno measurementIn the company's declaration for the first half of 2026, the income ratio is 7.49%, above the tolerance band of 5.50%. Under Standard 3.5 and Ground Rules 6.8.f, a ratio above the band means the company loses its place without waiting for the end of the period. Outcome: correct.
KOPOL
KOZA POLYESTER
8.8% income · first half 2026 KAP formincome 5.9% to 8.8% · first half 2026In the company's declaration for the first half of 2026, the income ratio is 8.78%, above the tolerance band of 5.50%. Under Standard 3.5 and Ground Rules 6.8.f, a ratio above the band means the company loses its place without waiting for the end of the period. Outcome: correct.
MERKO
MERKO GIDA
8.6% income · full year 2025 KAP formincome 4.9% to 9.1% · period ending June 2026In the company's declaration for the full year 2025, the income ratio is 8.63%, above the tolerance band of 5.50%. Under Standard 3.5 and Ground Rules 6.8.f, a ratio above the band means the company loses its place without waiting for the end of the period. The company's financial year differs from the calendar year, so the latest declaration read was used. Outcome: correct.
OZATD
OZATA DENIZCILIK
6.3% income · first half 2026 KAP formno measurementIn the company's declaration for the first half of 2026, the income ratio is 6.28%, above the tolerance band of 5.50%. Under Standard 3.5 and Ground Rules 6.8.f, a ratio above the band means the company loses its place without waiting for the end of the period. Outcome: correct.
OZGYO
OZDERICI GMYO
6.1% income · first half 2026 KAP formincome 2.4% to 4.8% · Q1 2026In the company's declaration for the first half of 2026, the income ratio is 6.05%, above the tolerance band of 5.50%. Under Standard 3.5 and Ground Rules 6.8.f, a ratio above the band means the company loses its place without waiting for the end of the period. Outcome: correct.
PRKME
PARK ELEK.MADENCILIK
28.2% income · first half 2026 KAP formincome 28.2% to 32.9% · first half 2026In the company's declaration for the first half of 2026, the income ratio is 28.18%, above the tolerance band of 5.50%. Under Standard 3.5 and Ground Rules 6.8.f, a ratio above the band means the company loses its place without waiting for the end of the period. Outcome: correct.
RALYH
RAL YATIRIM HOLDING
14.7% income · first half 2026 KAP formincome 0.1% to 11.9% · first half 2026In the company's declaration for the first half of 2026, the income ratio is 14.69%, above the tolerance band of 5.50%. Under Standard 3.5 and Ground Rules 6.8.f, a ratio above the band means the company loses its place without waiting for the end of the period. Outcome: correct.
RGYAS
RONESANS GAYRIMENKUL YAT.
8.8% income · first half 2026 KAP formincome 6.5% to 28.4% · first half 2026In the company's declaration for the first half of 2026, the income ratio is 8.81%, above the tolerance band of 5.50%. Under Standard 3.5 and Ground Rules 6.8.f, a ratio above the band means the company loses its place without waiting for the end of the period. Outcome: correct.
RNPOL
RAINBOW POLIKARBONAT
10.1% income · first half 2026 KAP formincome 2.4% to 7.3% · full year 2025In the company's declaration for the first half of 2026, the income ratio is 10.10%, above the tolerance band of 5.50%. Under Standard 3.5 and Ground Rules 6.8.f, a ratio above the band means the company loses its place without waiting for the end of the period. Outcome: correct.
SANEL
SANEL MUHENDISLIK
12.5% income · first half 2026 KAP formno measurementIn the company's declaration for the first half of 2026, the income ratio is 12.54%, above the tolerance band of 5.50%. Under Standard 3.5 and Ground Rules 6.8.f, a ratio above the band means the company loses its place without waiting for the end of the period. Outcome: correct.
SUNTK
SUN TEKSTIL
6.5% income · first half 2026 KAP formincome 2.1% to 7.8% · first half 2026In the company's declaration for the first half of 2026, the income ratio is 6.46%, above the tolerance band of 5.50%. Under Standard 3.5 and Ground Rules 6.8.f, a ratio above the band means the company loses its place without waiting for the end of the period. Outcome: correct.
TUKAS
TUKAS
6.8% income · first half 2026 KAP formincome 0.3% to 7.2% · first half 2026In the company's declaration for the first half of 2026, the income ratio is 6.77%, above the tolerance band of 5.50%. Under Standard 3.5 and Ground Rules 6.8.f, a ratio above the band means the company loses its place without waiting for the end of the period. Outcome: correct.
UFUK
UFUK YATIRIM
100.0% income · first half 2026 KAP formincome 0.0% to 100.0% · first half 2026In the company's declaration for the first half of 2026, the income ratio is 100.00%, above the tolerance band of 5.50%. Under Standard 3.5 and Ground Rules 6.8.f, a ratio above the band means the company loses its place without waiting for the end of the period. Outcome: correct.
ZERGY
ZERAY GMYO
35.4% income · first half 2026 KAP formincome 1.0% to 35.4% · first half 2026In the company's declaration for the first half of 2026, the income ratio is 35.41%, above the tolerance band of 5.50%. Under Standard 3.5 and Ground Rules 6.8.f, a ratio above the band means the company loses its place without waiting for the end of the period. Outcome: correct.

Members within the band

11

Members whose declaration puts a ratio above the threshold but within the band. The rules allow a wait of one period; if the previous review also found a ratio above the threshold, the member leaves.

CompanyDeclarationSağlama rangeReason
ARENA
Arena Bilgisayar
33.5% loans · full year 2025 KAP formloans 0.0% to 42.6% · period ending June 2026In the company's declaration for the full year 2025, the interest-bearing loans ratio is 33.49%: above the 33.00% threshold but within the 36.30% band. Under Standard 3.5, it can wait until the next review. If the previous review also found a ratio above the threshold, it leaves (Ground Rules 6.8.f). We did not read this member's previous declaration. The company's financial year differs from the calendar year, so the latest declaration read was used. Outcome: correct.
AVPGY
Avrupakent GYO
5.4% income · first half 2026 KAP formincome 4.8% to 10.4% · first half 2026In the company's declaration for the first half of 2026, the income ratio is 5.37%: above the 5.00% threshold but within the 5.50% band. Under Standard 3.5, it can wait until the next review. If the previous review also found a ratio above the threshold, it leaves (Ground Rules 6.8.f). We did not read this member's previous declaration. Outcome: correct.
DARDL
Dardanel
36.2% loans · first half 2026 KAP formloans 0.0% to 34.0% · full year 2025In the company's declaration for the first half of 2026, the interest-bearing loans ratio is 36.16%: above the 33.00% threshold but within the 36.30% band. Under Standard 3.5, it can wait until the next review. If the previous review also found a ratio above the threshold, it leaves (Ground Rules 6.8.f). We did not read this member's previous declaration. Outcome: correct.
ENJSA
Enerjisa Enerji
33.8% loans · first half 2026 KAP formloans 16.6% to 40.1% · first half 2026In the company's declaration for the first half of 2026, the interest-bearing loans ratio is 33.77%: above the 33.00% threshold but within the 36.30% band. Under Standard 3.5, it can wait until the next review. If the previous review also found a ratio above the threshold, it leaves (Ground Rules 6.8.f). We did not read this member's previous declaration. Outcome: correct.
GUBRF
Gübre Fabrikaları
5.3% income · first half 2026 KAP formno measurementIn the company's declaration for the first half of 2026, the income ratio is 5.25%: above the 5.00% threshold but within the 5.50% band. Under Standard 3.5, it can wait until the next review. If the previous review also found a ratio above the threshold, it leaves (Ground Rules 6.8.f). We did not read this member's previous declaration. Outcome: correct.
KLSER
Kaleseramik
34.9% loans · first half 2026 KAP formloans 0.0% to 42.2% · first half 2026In the company's declaration for the first half of 2026, the interest-bearing loans ratio is 34.86%: above the 33.00% threshold but within the 36.30% band. Under Standard 3.5, it can wait until the next review. If the previous review also found a ratio above the threshold, it leaves (Ground Rules 6.8.f). We did not read this member's previous declaration. Outcome: correct.
KMPUR
Kimteks Poliüretan
34.9% loans · first half 2026 KAP formloans 0.0% to 42.1% · first half 2026In the company's declaration for the first half of 2026, the interest-bearing loans ratio is 34.94%: above the 33.00% threshold but within the 36.30% band. Under Standard 3.5, it can wait until the next review. If the previous review also found a ratio above the threshold, it leaves (Ground Rules 6.8.f). We did not read this member's previous declaration. Outcome: correct.
LKMNH
Lokman Hekim Sağlık
5.4% income · first half 2026 KAP formincome 5.4% to 9.5% · first half 2026In the company's declaration for the first half of 2026, the income ratio is 5.36%: above the 5.00% threshold but within the 5.50% band. Under Standard 3.5, it can wait until the next review. If the previous review also found a ratio above the threshold, it leaves (Ground Rules 6.8.f). We did not read this member's previous declaration. Outcome: correct.
LMKDC
Limak Doğu Anadolu
5.4% income · first half 2026 KAP formincome 5.0% to 7.6% · first half 2026In the company's declaration for the first half of 2026, the income ratio is 5.39%: above the 5.00% threshold but within the 5.50% band. Under Standard 3.5, it can wait until the next review. If the previous review also found a ratio above the threshold, it leaves (Ground Rules 6.8.f). We did not read this member's previous declaration. Outcome: correct.
MEGMT
Mega Metal
33.3% loans · first half 2026 KAP formloans 0.0% to 41.3% · first half 2026In the company's declaration for the first half of 2026, the interest-bearing loans ratio is 33.30%: above the 33.00% threshold but within the 36.30% band. Under Standard 3.5, it can wait until the next review. If the previous review also found a ratio above the threshold, it leaves (Ground Rules 6.8.f). We did not read this member's previous declaration. Outcome: correct.
PAGYO
Panora GYO
5.4% income · first half 2026 KAP formincome 0.0% to 12.8% · first half 2026In the company's declaration for the first half of 2026, the income ratio is 5.37%: above the 5.00% threshold but within the 5.50% band. Under Standard 3.5, it can wait until the next review. If the previous review also found a ratio above the threshold, it leaves (Ground Rules 6.8.f). We did not read this member's previous declaration. Outcome: correct.

Notes that contradict the declaration

1

These members declare their ratios within the threshold, but the amount Sağlama proves from the notes is, on its own, above the threshold. The forecast follows the declaration; the contradiction is a question for the KAFİF Committee (Ground Rules 6.8.c, TKBB Guideline 9).

CompanyDeclarationSağlama rangeReason
BINHO
1000 Yatırımlar Holding
0.0% income · first half 2026 KAP formincome 21.1% to 98.4% · first half 2026The evidence in the notes puts the income ratio at 21.10% or more; the declaration says 0.01%. Under Ground Rules 6.8.c, when the form and a public source disagree, the KAFİF Committee decides.

Members expected to stay

199

Members whose declaration puts all three ratios within the thresholds.

Independent timestamp

Dated copies of the Turkish version of this page are saved to the Internet Archive (web.archive.org) at three moments: on the declaration deadline (April 26, 2027), when the forecast is frozen (April 27, 2027) and when the outcome note is added. Anyone can use these copies to check that the forecast was published before the announcement and not changed after it was frozen.

Internet Archive copies

Sources: each company's declaration was read from its participation finance information form (KAFİF) on KAP; Sağlama's measurement uses the financial statements on the company's own website; the rules come from TKBB Equity Standard 3.5 and Borsa Istanbul's index Ground Rules 2.16 and 6.8.