KAP Disclosures

KAP Disclosures

Finansal Rapor Integrated Report 11 September 2024
Diğer Capital Markets Boards Decision About Non-publicly Traded and Banned Shares 27 August 2024
Diğer Public Disclosure Platform Announcement 26 August 2024
Related Companies
[CELHA, KUYAS, TKNSA]

Related Funds

Public Disclosure Platform Announcement

Correction Notification Flag

Date Of The Previous Notification About The Same Subject

Announcement Content

Explanations

Sermaye Piyasası Kurulu'nun Seri:II, No 15.1 Sayılı Özel Durumlar Tebliği'nin 12-(4). maddesi gereğince yapılan açıklama ekte yer almaktadır. B u açıklamanın MKK tarafından yapılıyor olması ilgili kişilerin, Tebliğ'in 12. Maddesi kapsamındaki diğer açıklama yükümlülüklerini ve sorumluluklarını ortadan kaldırmamaktadır.

PDF ekleri
ek_1327569_en_1_4028328d.pdf (56.3 KB)
KAP bağlantısı
https://www.kap.org.tr/tr/Bildirim/1327569
Diğer Equity-Based Circuit Breaker Announcement 23 August 2024
Diğer Shares Transaction Notification 22 August 2024
Diğer Equity-Based Circuit Breaker Announcement 22 August 2024
Özel Durum Açıklaması Material Event Disclosure (General) 21 August 2024
Diğer Participation Finance Principles Information Form 20 August 2024

SUMMARY INFORMATION

Presentation Currency
1.000 TL
Financial Statement Year / Period
2024 / 6 Months
Nature of Financial Statements
Unconsolidated
1) Are there any activities of the company itself, partners or subsidiaries that do not comply with the Participation Finance Principles written in the article of association?
YES
2) Are there any share privileges that do not comply with the Participation Finance Principles written in the article of association?
NO
3) Does the company engage in the actions and/or transactions defined in Article 1.5 of the Standard and Article 1.D of the Guidelines?
NO
4) Does the company have activities and/or income that are directly contrary to the principles of participation finance?
NO
5) The ratio of the company's total income that do not comply with the Participation Finance Principles (%) [ (4B+4C-4D) / 4E ] * 100
0,4
6) The ratio of the company's assets that do not comply with the Participation Finance Principles (%) [ 5F-5G) / 5H ] * 100
6,75
7) The ratio of the company's liabilities that do not comply with the Participation Finance Principles (%) [ (6I-6J) / 5H ] * 100
11,3

1)/tActivities Written In Article Of Association That Do Not Comply With The Participation Finance Principles

YES / NO
SECTION NUMBER
1) Does the company's, its partners' or subsidiaries' article of association include any of the activities listed in article 1.2 of the Standard?YES21
2) Does the company's, its partners' or subsidiaries' article of association allow to become a partner in companies whose activities include any of the activities listed in article 1.2 of the Standard?YES21

2)/tPreferred Shares and Usufruct Shares Information

YES / NO
SECTION NUMBER
1) Are there any dividend privileges among the share groups of the company or, if any, in the usufruct shares?
NO
2) Are there any liquidation privileges among the share groups of the company or, if any, in the usufruct shares?
NO

3)/tStatement on Standard Article 1.5 and Guideline Article 1.D

YES / NO
NOTE
1) Is there a disclosure to the public made by the company's authorized body or officials regarding the company's support for the actions described in Standard's article 1.5 and Guideline's article 1.D?
NO
2) Are there any decisions made by public authorities or national or international courts regarding the company's support for the acts described in Standard's article 1.5 and Guideline's article 1.D?
NO

4)/tIncomes That Do Not Comply With The Participation Finance Principles

A) ACTIVITIES THAT RENDER THE COMPANY DIRECTLY CONTRARY TO THE PRINCIPLES OF PARTICIPATION FINANCE PURSUANT TO GUDELINE ARTICLE 3.1

YES / NO

1) Does the company itself, its shareholders or subsidiaries have activities and/or income for the production and trade of alcoholic beverages/foods in accordance with the Guideline's article 3.1.1?
NO
2) Does the company itself, its partners or subsidiaries have activities and/or income for the production and trade of pork products in accordance with the Guideline's article 3.1.2?
NO
3) Does the company itself, its partners or subsidiaries have activities and/or income for the production and wholesale trade of tobacco products for smoking in accordance with the Guideline's article 3.1.3?
NO
4) Does the company itself, its partners or subsidiaries have gambling or gambling-like activities and/or income in accordance with the Guideline's article 3.1.4?
NO
5) Does the company itself, its partners or subsidiaries have any financial sector activities and/or income, excluding those based on participation finance?
NO
6) Does the company itself, its partners or subsidiaries have any publishing activities and/or revenue that are contrary to morality and Islamic values in accordance with the Guideline's article 3.1.5?
NO
7) Does the company itself, its partners or subsidiaries have hotel management, tourism sector activities, various entertainment and organization activities and/or income that are incompatible with Islamic values in accordance with the Guideline's article 3.1.6?
NO

B) INCOME FROM ACTIVITIES THAT ARE NOT IN COMPLIANCE WITH THE PRINCIPLES OF PARTICIPATION FINANCE BUT ARE PERMITTED UP TO 5% IN ACCORDANCE WITH GUIDELINE ARTICLE 3.2

ITEM NAME
AMOUNT

1.000 TL

2024 / 6 Months

Unconsolidated

1) In accordance with the Guideline's article 3.2.2, total revenue from the retail sale of tobacco products damaging to health
0
2) In accordance with the Guideline's article 3.2.3, total income from business and services provided to companies that do not operate in accordance with the principles of participation finance
0
3) In accordance with the Guideline's article 3.2.4, total rental income from companies that do not operate in accordance with the principles of participation finance
0
4) In accordance with the Guideline's article 3.2.5, total revenue from advertising, branding, sponsorship and brokerage activities
0
TOTAL
0

C) RELATED FINANCIAL STATEMENT ITEMS

ITEM NAME
AMOUNT

1.000 TL

2024 / 6 Months

Unconsolidated

1) Other Operating Income
431.999
2) Finance Income
156.309
3) Investment Activity Income
117.346
4) Revenue from Finance Sector Operations
0
5) Share of Profit (Loss) of Associated and Joint Ventures Accounted for Using Equity Method
0
TOTAL
705.654

D) INCOME THAT COMPLY WITH THE PARTICIPATION FINANCE PRIINCIPLES THAT IS IN THE FINANCIAL STATEMENT ITEMS LISTED IN TABLE C

ITEM NAME
AMOUNT

1.000 TL

2024 / 6 Months

Unconsolidated

1) Price difference income (The portion accounted for in the items listed in table B)
0
2) Foreign exchange gains (The portion accounted for in the items listed in table B)
448.106
3) Term sales income (The portion accounted for in the items listed in table B)
119.068
4) Income from participation-based assets and funds included currency protected deposit (The portion accounted for in the items listed in table B)
0
5) Social security contribution income
0
6) Promotion income from participation banks
0
7) Customer prepayments recorded as revenue (The portion accounted for in the items listed in table B)
0
8) Provisions no longer required
0
9) Service revenue (The portion accounted for in the items listed in table B)
0
10) Rent and maintenance-repair income (The portion accounted for in the items listed in table B)
0
11) Warehousing income (The portion accounted for in the items listed in table B)
0
12) Compensation and penalty income
0
13) Insurance damage compensation income
0
14) Lawsuit income
0
15) Dividend income from companies whose activities comply with the participation finance principles
0
16) Total of other income that comply with the participation finance principles not listed above (The portion accounted for in the items listed in table C)
21.134
TOTAL
588.308

Explanation for the article 16 above

E) TOTAL INCOME

ITEM NAME
AMOUNT

1.000 TL

2024 / 6 Months

Unconsolidated

1) Revenue
28.884.047
2) Other Operating Income
431.999
3) Finance Income
156.309
4) Investment Activity Income
117.346
5) Revenue from Finance Sector Operations
0
6) Share of Profit (Loss) of Associates and Joint Ventures Accounted for Using Equity Method
0
TOTAL
29.589.701

5)/tAssets That Do Not Comply With The Participation Finance Principles (F-G)

F) RELATED FINANCIAL STATEMENT ITEMS

ITEM NAME
AMOUNT

1.000 TL

2024 / 6 Months

Unconsolidated

1) Cash and cash equivalents
1.704.199
2) Financial Investments (Total of Those Classified in Current and Noncurrent Assets)
0
3) Derivative Financial Assets (Total of Current and Noncurrent Assets)
0
4) Receivables From Financial Sector Operations (Total of Current and Noncurrent Assets)
0
5) Investments Accounted For Using Equity Method
0
6) Investments In Subsidiaries Joint Ventures And Associates
0
TOTAL
1.704.199

G) ASSETS THAT COMPLY WITH THE PARTICIPATION FINANCE PRINCIPLES THAT IS IN THE FINANCIAL STATEMENT ITEMS LISTED IN TABLE F

ITEM NAME
AMOUNT

1.000 TL

2024 / 6 Months

Unconsolidated

1) Checks
0
2) Cash
8.951
3) Demand deposits
444.377
4) Total invested amount in participation-based financial instruments (Lease certificates, sukuk, profit share deposit included currency protected deposit)
0
5) Shares in subsidiaries joint ventures and associates complying with the participation finance principles
0
6) Credit card receivables
179.893
7) Total of other assets that are considered as compliying with the participation finance principles not listed above (The portion accounted for in the items listed in table F)
0
TOTAL
633.221

Explanation for the article 7 above

H) TOTAL ASSETS

ITEM NAME
AMOUNT

1.000 TL

2024 / 6 Months

Unconsolidated

TOTAL ASSETS
15.860.872

6)/tLiabilities That Do Not Comply With The Participation Finance Principles (I-J)

I) RELATED FINANCIAL STATEMENT ITEMS

ITEM NAME
AMOUNT

1.000 TL

2024 / 6 Months

Unconsolidated

1) Current Borowings
2.273.001
2) Current Portion Of Noncurrent Borrowings
401.762
3) Noncurrent Borrowings
0
4) Derivative Financial Liabilities (Total of Those Classified in Current and Noncurrent Liabilities)
0
5) Payables On Financial Sector Operations (Total of Those Classified in Current and Noncurrent Liabilities)
0
6) Other Payables (Total of Those Classified in Current and Noncurrent Liabilities)
14.228
TOTAL
2.688.991

J) LIABILITES THAT COMPLY WITH THE PARTICIPATION FINANCE PRINCIPLES AND LISTED IN THE TABLE I

ITEM NAME
AMOUNT

1.000 TL

2024 / 6 Months

Unconsolidated

1) Lease Liabilities (Total of Those Classified in Current and Noncurrent Liabilities)
897.477
2) Bank Loans From Participation Banks
0
3) Issued Debt Instruments in interest-free instruments e.g.lease certificates, sukuk
0
4) Total of other debts that are considered as complying with the participation finance principles not listed above (The portion accounted for in the items listed in table I)
0
TOTAL
897.477

Explanation for the article 4 above

SUMMARY INFORMATION

Presentation Currency
1.000 TL
Financial Statement Year / Period
2024 / 6 Months
Nature of Financial Statements
Unconsolidated
1) Are there any activities of the company itself, partners or subsidiaries that do not comply with the Participation Finance Principles written in the article of association?
YES
2) Are there any share privileges that do not comply with the Participation Finance Principles written in the article of association?
NO
3) Does the company engage in the actions and/or transactions defined in Article 1.5 of the Standard and Article 1.D of the Guidelines?
NO
4) Does the company have activities and/or income that are directly contrary to the principles of participation finance?
NO
5) The ratio of the company's total income that do not comply with the Participation Finance Principles (%) [ (4B+4C-4D) / 4E ] * 100
0,4
6) The ratio of the company's assets that do not comply with the Participation Finance Principles (%) [ 5F-5G) / 5H ] * 100
6,75
7) The ratio of the company's liabilities that do not comply with the Participation Finance Principles (%) [ (6I-6J) / 5H ] * 100
11,3

1) Activities Written In Article Of Association That Do Not Comply With The Participation Finance Principles

YES / NO
SECTION NUMBER
1) Does the company's, its partners' or subsidiaries' article of association include any of the activities listed in article 1.2 of the Standard?YES21
2) Does the company's, its partners' or subsidiaries' article of association allow to become a partner in companies whose activities include any of the activities listed in article 1.2 of the Standard?YES21

2) Preferred Shares and Usufruct Shares Information

YES / NO
SECTION NUMBER
1) Are there any dividend privileges among the share groups of the company or, if any, in the usufruct shares?
NO
2) Are there any liquidation privileges among the share groups of the company or, if any, in the usufruct shares?
NO

3) Statement on Standard Article 1.5 and Guideline Article 1.D

YES / NO
NOTE
1) Is there a disclosure to the public made by the company's authorized body or officials regarding the company's support for the actions described in Standard's article 1.5 and Guideline's article 1.D?
NO
2) Are there any decisions made by public authorities or national or international courts regarding the company's support for the acts described in Standard's article 1.5 and Guideline's article 1.D?
NO

4) Incomes That Do Not Comply With The Participation Finance Principles

A) ACTIVITIES THAT RENDER THE COMPANY DIRECTLY CONTRARY TO THE PRINCIPLES OF PARTICIPATION FINANCE PURSUANT TO GUDELINE ARTICLE 3.1

YES / NO

1) Does the company itself, its shareholders or subsidiaries have activities and/or income for the production and trade of alcoholic beverages/foods in accordance with the Guideline's article 3.1.1?
NO
2) Does the company itself, its partners or subsidiaries have activities and/or income for the production and trade of pork products in accordance with the Guideline's article 3.1.2?
NO
3) Does the company itself, its partners or subsidiaries have activities and/or income for the production and wholesale trade of tobacco products for smoking in accordance with the Guideline's article 3.1.3?
NO
4) Does the company itself, its partners or subsidiaries have gambling or gambling-like activities and/or income in accordance with the Guideline's article 3.1.4?
NO
5) Does the company itself, its partners or subsidiaries have any financial sector activities and/or income, excluding those based on participation finance?
NO
6) Does the company itself, its partners or subsidiaries have any publishing activities and/or revenue that are contrary to morality and Islamic values in accordance with the Guideline's article 3.1.5?
NO
7) Does the company itself, its partners or subsidiaries have hotel management, tourism sector activities, various entertainment and organization activities and/or income that are incompatible with Islamic values in accordance with the Guideline's article 3.1.6?
NO

B) INCOME FROM ACTIVITIES THAT ARE NOT IN COMPLIANCE WITH THE PRINCIPLES OF PARTICIPATION FINANCE BUT ARE PERMITTED UP TO 5% IN ACCORDANCE WITH GUIDELINE ARTICLE 3.2

ITEM NAME
AMOUNT

1.000 TL

2024 / 6 Months

Unconsolidated

1) In accordance with the Guideline's article 3.2.2, total revenue from the retail sale of tobacco products damaging to health
0
2) In accordance with the Guideline's article 3.2.3, total income from business and services provided to companies that do not operate in accordance with the principles of participation finance
0
3) In accordance with the Guideline's article 3.2.4, total rental income from companies that do not operate in accordance with the principles of participation finance
0
4) In accordance with the Guideline's article 3.2.5, total revenue from advertising, branding, sponsorship and brokerage activities
0
TOTAL
0

C) RELATED FINANCIAL STATEMENT ITEMS

ITEM NAME
AMOUNT

1.000 TL

2024 / 6 Months

Unconsolidated

1) Other Operating Income
431.999
2) Finance Income
156.309
3) Investment Activity Income
117.346
4) Revenue from Finance Sector Operations
0
5) Share of Profit (Loss) of Associated and Joint Ventures Accounted for Using Equity Method
0
TOTAL
705.654

D) INCOME THAT COMPLY WITH THE PARTICIPATION FINANCE PRIINCIPLES THAT IS IN THE FINANCIAL STATEMENT ITEMS LISTED IN TABLE C

ITEM NAME
AMOUNT

1.000 TL

2024 / 6 Months

Unconsolidated

1) Price difference income (The portion accounted for in the items listed in table B)
0
2) Foreign exchange gains (The portion accounted for in the items listed in table B)
448.106
3) Term sales income (The portion accounted for in the items listed in table B)
119.068
4) Income from participation-based assets and funds included currency protected deposit (The portion accounted for in the items listed in table B)
0
5) Social security contribution income
0
6) Promotion income from participation banks
0
7) Customer prepayments recorded as revenue (The portion accounted for in the items listed in table B)
0
8) Provisions no longer required
0
9) Service revenue (The portion accounted for in the items listed in table B)
0
10) Rent and maintenance-repair income (The portion accounted for in the items listed in table B)
0
11) Warehousing income (The portion accounted for in the items listed in table B)
0
12) Compensation and penalty income
0
13) Insurance damage compensation income
0
14) Lawsuit income
0
15) Dividend income from companies whose activities comply with the participation finance principles
0
16) Total of other income that comply with the participation finance principles not listed above (The portion accounted for in the items listed in table C)
21.134
TOTAL
588.308

Explanation for the article 16 above

E) TOTAL INCOME

ITEM NAME
AMOUNT

1.000 TL

2024 / 6 Months

Unconsolidated

1) Revenue
28.884.047
2) Other Operating Income
431.999
3) Finance Income
156.309
4) Investment Activity Income
117.346
5) Revenue from Finance Sector Operations
0
6) Share of Profit (Loss) of Associates and Joint Ventures Accounted for Using Equity Method
0
TOTAL
29.589.701

5) Assets That Do Not Comply With The Participation Finance Principles (F-G)

F) RELATED FINANCIAL STATEMENT ITEMS

ITEM NAME
AMOUNT

1.000 TL

2024 / 6 Months

Unconsolidated

1) Cash and cash equivalents
1.704.199
2) Financial Investments (Total of Those Classified in Current and Noncurrent Assets)
0
3) Derivative Financial Assets (Total of Current and Noncurrent Assets)
0
4) Receivables From Financial Sector Operations (Total of Current and Noncurrent Assets)
0
5) Investments Accounted For Using Equity Method
0
6) Investments In Subsidiaries Joint Ventures And Associates
0
TOTAL
1.704.199

G) ASSETS THAT COMPLY WITH THE PARTICIPATION FINANCE PRINCIPLES THAT IS IN THE FINANCIAL STATEMENT ITEMS LISTED IN TABLE F

ITEM NAME
AMOUNT

1.000 TL

2024 / 6 Months

Unconsolidated

1) Checks
0
2) Cash
8.951
3) Demand deposits
444.377
4) Total invested amount in participation-based financial instruments (Lease certificates, sukuk, profit share deposit included currency protected deposit)
0
5) Shares in subsidiaries joint ventures and associates complying with the participation finance principles
0
6) Credit card receivables
179.893
7) Total of other assets that are considered as compliying with the participation finance principles not listed above (The portion accounted for in the items listed in table F)
0
TOTAL
633.221

Explanation for the article 7 above

H) TOTAL ASSETS

ITEM NAME
AMOUNT

1.000 TL

2024 / 6 Months

Unconsolidated

TOTAL ASSETS
15.860.872

6) Liabilities That Do Not Comply With The Participation Finance Principles (I-J)

I) RELATED FINANCIAL STATEMENT ITEMS

ITEM NAME
AMOUNT

1.000 TL

2024 / 6 Months

Unconsolidated

1) Current Borowings
2.273.001
2) Current Portion Of Noncurrent Borrowings
401.762
3) Noncurrent Borrowings
0
4) Derivative Financial Liabilities (Total of Those Classified in Current and Noncurrent Liabilities)
0
5) Payables On Financial Sector Operations (Total of Those Classified in Current and Noncurrent Liabilities)
0
6) Other Payables (Total of Those Classified in Current and Noncurrent Liabilities)
14.228
TOTAL
2.688.991

J) LIABILITES THAT COMPLY WITH THE PARTICIPATION FINANCE PRINCIPLES AND LISTED IN THE TABLE I

ITEM NAME
AMOUNT

1.000 TL

2024 / 6 Months

Unconsolidated

1) Lease Liabilities (Total of Those Classified in Current and Noncurrent Liabilities)
897.477
2) Bank Loans From Participation Banks
0
3) Issued Debt Instruments in interest-free instruments e.g.lease certificates, sukuk
0
4) Total of other debts that are considered as complying with the participation finance principles not listed above (The portion accounted for in the items listed in table I)
0
TOTAL
897.477

Explanation for the article 4 above

KAP bağlantısı
https://www.kap.org.tr/tr/Bildirim/1326529
Özel Durum Açıklaması Material Event Disclosure (General) 20 August 2024
Related Companies
[]
Related Funds
[]

Material Event Disclosure General

Update Notification Flag

Correction Notification Flag

Date Of The Previous Notification About The Same Subject

Postponed Notification Flag

Announcement Content

Explanations

Şirketimizin 2024 yılı 1. yarıyıl finansal sonuçlarına ilişkin bilgilendirme notu ekte yer almaktadır.
Our company's earnings release regarding the first half of 2024 financials results is attached.
PDF ekleri
ek_1326528_en_1_4028328d.pdf (467.12 KB)
ek_1326528_en_2_4028328d.pdf (412.23 KB)
KAP bağlantısı
https://www.kap.org.tr/tr/Bildirim/1326528
Finansal Rapor Representation Letter (Unconsolidated) 20 August 2024
Finansal Tablo Niteliği
Konsolide Olmayan
Related Companies
[]
Related Funds
[]

Representation Letter

Correction Notification Flag

Date Of The Previous Notification About The Same Subject

http://www.xbrl.org/2003/role/verboseLabel
Board Decision Date and Number for Approval of Financial Statements and Operating Review Report

Board Decision Date

Board Decision Number

http://www.xbrl.org/2003/role/terseLabel
Representation Letter Prepared According to Item 9, Section 2 of "Principles About Financial Reporting in Capital Market" Communiqué of CMB

Şirketimizce, Sermaye Piyasası Kurulu (SPK)'nun II-14.1 sayılı Sermaye Piyasasında Finansal Raporlamaya İlişkin Esaslar Tebliği (Tebliğ) uyarınca Türkiye Muhasebe Standartları/Türkiye Finansal Raporlama Standartları (TMS/TFRS) ve SPK tarafından belirlenen finansal raporlama formatları ile uyumlu olarak hazırlanan 01.01.2024 - 30.06.2024 dönemine ait dipnotları ile birlikte özet finansal durum tablosu, gelir tablosu, kapsamlı gelir tablosu, nakit akış tablosu ve özkaynak değişim tablosu (Hep birlikte "Finansal Tablolar") ile Faaliyet Raporu incelememize sunulmuş olup, Tebliğ'in 9'uncu maddesi uyarınca; a) Finansal Tablolar ile Faaliyet Raporu'nun tarafımızca incelenmiş olduğunu, b) İşletmedeki görev ve sorumluluk alanımızda sahip olduğumuz bilgiler çerçevesinde, Finansal Tablolar ile Faaliyet Raporu'nun önemli konularda gerçeğe aykırı bir açıklama veya açıklamanın yapıldığı tarih itibarıyla yanıltıcı olması sonucunu doğurabilecek herhangi bir eksiklik içermediğini, c) İşletmedeki görev ve sorumluluk alanımızda sahip olduğumuz bilgiler çerçevesinde; · Tebliğ uyarınca TMS/TFRS'ye uygun olarak hazırlanmış Finansal Tablolar'ın, Şirketimizin aktifleri, pasifleri, finansal durumu ve kâr ve zararı ile ilgili gerçeği dürüst bir biçimde yansıttığını, · Tebliğ uyarınca hazırlanmış Faaliyet Raporu'nun, Şirketimizin gelişimi ve performansı ile finansal durumunu, karşı karşıya olunan önemli riskler ve belirsizliklerle birlikte dürüstçe yansıttığını, kamuoyunun bilgisine sunar, yapılan açıklamalardan dolayı sorumlu olduğumuzu beyan ederiz. Saygılarımızla, Denetim Komitesi Başkanı Denetim Komitesi Üyesi Nevgül BİLSEL SAFKAN Kamuran UÇAR Genel Müdür Finans Genel Müdür Yardımcısı Sitare SEZGİN Ümit KOCAGİL

KAP bağlantısı
https://www.kap.org.tr/tr/Bildirim/1326527