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VAKIF GAYRİMENKUL YATIRIM ORTAKLIĞI A.Ş.

Quarterly Report Apr 30, 2025

9065_rns_2025-04-30_4af1cd14-dac4-4df4-836b-34a37ed1f5cc.pdf

Quarterly Report

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VAKIF GAYRİMENKUL YATIRIM ORTAKLIĞI ANONİM ŞİRKETİ

STATEMENT OF FINANCIAL POSITION (BALANCE SHEET) AS OF 31 MARCH 2025 AND 31 DECEMBER 2024

Not Reviewed Audited
ASSETS 31 March 2025 31 December 2024
CURRENT ASSETS 3.627.750.797 3.922.282.072
Cash and cash equivalents 1.504.542.277 1.545.262.206
Trade receivables
- Trade receivables from third parties 205.221.403 223.184.909
Other receivables
- Other receivables from third parties 5.748.553 3.743.390
Inventories 1.668.867.399 1.873.183.917
Prepaid expenses 6.324.695 8.563.859
Current income tax assets 48.746.173 31.343.426
Other current assets 188.300.297 237.000.365
NON-CURRENT ASSETS 20.474.421.070 20.388.872.521
Trade receivables
- Trade receivables from third parties 31.973.622 25.904.500
Other receivables
- Other receivables from third parties 3.634.226 5.834.092
Inventories 2.518.688.407 2.430.230.349
Investment properties 17.508.068.094 17.497.798.441
Tangible assets 15.047.137 15.576.232
Intangible assets
- Other intangible assets 868.432 1.113.951
Prepaid expenses 388.471.413 403.987.729
Other non-current assets 7.669.739 8.427.227
TOTAL ASSETS 24.102.171.867 24.311.154.593

VAKIF GAYRİMENKUL YATIRIM ORTAKLIĞI ANONİM ŞİRKETİ

STATEMENT OF FINANCIAL POSITION (BALANCE SHEET) AS OF 31 MARCH 2025 AND 31 DECEMBER 2024

Not Reviewed Audited
LIABILITIES 31 March 2025 31 December 2024
CURRENT LIABILITIES 497.195.724 1.025.250.466
Short-term portion of long-term borrowings
- Short-term portion of long-term borrowings from related 627.691 12.438.277
parties
Trade payables
- Trade payables to related parties 1.124.789 1.062.890
- Trade payables to third parties 91.292.477 186.698.804
Payables for employee benefits 3.718.735 1.854.051
Other payables
- Other payables to third parties 688.518 2.607.971
Deferred revenue (Other than contract liabilities)
- Deferred revenue to related parties 232.392.160 406.686.281
- Deferred revenue to third parties 77.041.903 382.619.024
Current income tax liability 74.875.548 --
Short term provisions
- Short-term provisions for employee benefits 6.319.893 7.468.464
Other current liabilities 9.114.010 23.814.704
NON-CURRENT LIABILITIES 3.463.959.245 3.293.107.136
Other Payables
- Other payables to third parties 47.702.722 46.800.308
Deferred revenue (Other than contract liabilities)
- Deferred revenue from third parties 375.218.850 262.096.285
Long term provisions
- Long-term provisions for employee benefits 3.814.523 4.057.849
- Other long-term provisions 20.466.836 22.526.366
Deferred tax liability 3.016.756.314 2.957.626.328
TOTAL LIABILITIES 3.961.154.969 4.318.357.602
EQUITY 20.141.016.898 19.992.796.991
Paid-in capital 3.450.000.000 3.450.000.000
Adjustment to share capital 12.315.712.505 12.315.712.505
Share premiums 36.592.138 36.592.138
Other comprehensive income not to be reclassified
to profit or loss
- (Loss) / gain on remeasurement of employee benefits (2.893.793) (2.989.601)
Restricted reserves appropriated from profit 263.396.427 263.396.427
Retained earnings/(losses) 3.930.085.522 587.257.256
Net profit for the year 148.124.099 3.342.828.266
TOTAL LIABILITIES AND EQUITY 24.102.171.867 24.311.154.593

VAKIF GAYRİMENKUL YATIRIM ORTAKLIĞI A.Ş.

STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME FOR THE PERIOD BETWEEN 1 JANUARY - 31 MARCH 2025 AND 2024

Not Reviewed Not Reviewed
PROFIT / LOSS 1 January - 1 January -
31 March 2025 31 March 2024
Revenue 679.320.976 2.091.851.062
Cost of sales (-) (152.097.250) (2.424.491.478)
Gross Profit 527.223.726 (332.640.416)
General administrative expenses (-) (51.222.451) (60.779.461)
Marketing expenses (-) (9.909.717) (18.415.470)
Other operating income 13.568.667 670.260.819
Other operating expense (-) (77.784.489) (166.867.367)
Operating Income/(Expenses) 401.875.736 91.558.105
Operating Profit Before Financial Income / (Expenses) 401.875.736 91.558.105
Financial expenses (-) (1.272.757) (8.311.457)
Financial Income / (Expenses), Net (1.272.757) (8.311.457)
Profit From Continuing Operations Before Tax 400.602.979 83.246.648
Monetary Gain / (Loss) 151.894.055 (651.536.135)
Tax Income / (Expense) (404.372.935) --
- Period Tax Expense (74.875.548) --
- Deferred Tax Income / (Expense) (329.497.387) --
Net Profit for the Year 148.124.099 (568.289.487)
OTHER COMPREHENSIVE (LOSS)/INCOME
Other comprehensive income not to be reclassified to profit
or loss
- Gain or loss from the remeasurement of employee benefits 136.868 5.705
- Deferred Tax Income / (Expense) (41.060) --
Total Other Comprehensive (Loss)/Income 95.808 5.705
Total Comprehensive Income 148.219.907 (568.283.782)
Earnings per share (in full TRY) 0,043 (0,193)

VAKIF GAYRİMENKUL YATIRIM ORTAKLIĞI A.Ş.

STATEMENTS OF CHANGES IN EQUITY FOR THE PERIOD ENDED BETWEEN 1 JANUARY- 31 MARCH 2025 AND 2024

Other
comprehensive
income
Retained Earnings
Paid in
Capital
Adjustment to
share capital
Share premium Remeasurement
of employee
benefits
Restricted
Reserves
Retained
Earnings
Net Profit for
the year
Total Equity
Balances as of 1 January 2024 2.950.000.000 12.230.894.046 36.592.138 (2.634.846) 231.445.982 (399.355.649) 2.122.319.635 17.169.261.306
Transfers
Total comprehensive income
--
--
--
--
--
--
--
5.705
--
--
2.122.319.635
--
(2.122.319.635)
(568.289.487)
--
(568.283.782)
Balances as of 31 March 2024 2.950.000.000 12.230.894.046 36.592.138 (2.629.141) 231.445.982 1.722.963.986 (568.289.487) 16.600.977.524
Balances as of 1 January 2025 3.450.000.000 12.315.712.505 36.592.138 (2.989.601) 263.396.427 587.257.256 3.342.828.266 19.992.796.991
Transfers
Total comprehensive income
--
--
--
--
--
--
--
95.808
--
--
3.342.828.266
--
(3.342.828.266)
148.124.099
--
148.219.907
Balances as of 31 March 2025 3.450.000.000 12.315.712.505 36.592.138 (2.893.793) 263.396.427 3.930.085.522 148.124.099 20.141.016.898

VAKIF GAYRİMENKUL YATIRIM ORTAKLIĞI A.Ş.

STATEMENT OF CASH FLOWS AS OF 31 MARCH 2025 AND 2024

Not Reviewed Not Reviewed
1 January – 1 January –
31 March 2025 31 March 2024
A. Cash flows from operating activities: (34.009.076) (483.158.034)
Profit for the year 148.124.099 (568.289.487)
Adjustments to reconcile net profit 163.931.465 (404.906.894)
Depreciation and amortization expenses 1.065.488 1.596.425
Adjustments related to provisions for employee benefits 947.328 1.310.953
Adjustments related to impairment on Loss (Reversal of Impairment -- (499.886.754)
Loss) of Inventories
Adjustments to provision for expected credit loss 1.293.605 40.764
Adjustment related to interest income and expenses (161.917.710) (94.831.585)
Adjustment related to the fair value gain
Adjustments related to fair value gain on investment properties 69.043.016 --
Adjustments Related to Tax (Income) Expense 404.372.935 --
Monetary Gain/Loss (150.873.197) 186.863.303
Changes in net working capital (345.832.226) 490.422.591
Adjustments related to increase/(decrease) in receivables 10.600.779 (17.819.635)
Adjustments related to (increase)/ decrease in inventories 50.637.228 1.970.450.044
Adjustments related to increase in prepaid expenses 17.755.480 77.209.202
Adjustments related to increase/decrease in trade payables (95.344.428) (653.976.255)
Adjustments related to increase in other payables from operating (1.017.039) 5.426.566
activities
Adjustments related to deferred income (366.748.677) (1.042.290.964)
Adjustments related to increase/(decrease) in other working capital 38.284.431 151.423.633
Cash (used in)/provided from operations (33.776.662) (482.773.790)
Employment termination benefits paid (232.414) (384.244)
B. Cash Flows from Investing Activities (14.382.311) (14.935.613)
Cash outflow from acquisition of property, plant and equipment's
and intangible assets
Cash outflow from acquisition of property, plant and equipment's (290.874) (188.944)
Cash outflow from acquisition of intangible assets -- (54.909)
Cash inflow arising from sales of investment property (14.091.437) (14.691.760)
C. Cash flows from financing activities 179.847.166 64.617.950
Cash outflow from borrowings (10.623.888) (34.750.067)
Interest received 190.765.280 107.622.323
Interest paid (294.226) (8.254.306)
Change in cash and cash equivalents (A+B+C) 131.455.779 (433.475.697)
Inflation effect on cash and cash equivalents (143.671.861) (171.659.277)
Cash and cash equivalents at the beginning of the period 1.488.429.710 1.410.069.624
Cash and cash equivalents at the end of the period (A+B+C+D) 1.476.213.628 804.934.650

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