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VAKIF GAYRİMENKUL YATIRIM ORTAKLIĞI A.Ş.

Quarterly Report Feb 14, 2025

9065_rns_2025-02-14_e31ea19e-4c3e-4922-99c8-2df8459c541e.pdf

Quarterly Report

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STATEMENT OF FINANCIAL POSITION (BALANCE SHEET) AS OF 31 DECEMBER 2024 AND 31 DECEMBER 2023

Audited Audited
31 December 31 December
ASSETS Notes 2024 2023
CURRENT ASSETS 3.563.677.523 9.412.698.221
Cash and cash equivalents 4 1.403.982.704 1.296.045.485
Trade receivables
- Trade receivables from third parties 7 202.779.665 129.576.915
Other receivables
- Other receivables from third parties 8 3.401.141 5.838.761
Inventories 12 1.701.923.344 7.454.367.565
Prepaid expenses 9 7.780.887 108.293.976
Current income tax assets 10 28.477.774 26.714.219
Other current assets 10 215.332.008 391.861.300
NON-CURRENT ASSETS 18.524.768.327 12.154.953.164
Trade receivables
- Trade receivables from third parties 7 23.536.116 --
Other receivables
- Other receivables from third parties 8 5.300.695 1.550.352
Inventories 12 2.208.040.398 1.867.217.597
Investment properties 11 15.898.018.000 9.637.802.662
Tangible assets 13 14.152.136 14.021.448
Intangible assets
- Other intangible assets 14 1.012.105 3.271.628
Prepaid expenses 9 367.052.130 416.763.084
Other non-current assets 10 7.656.747 214.326.393
TOTAL ASSETS 22.088.445.850 21.567.651.385

VAKIF GAYRİMENKUL YATIRIM ORTAKLIĞI ANONİM ŞİRKETİ

STATEMENT OF FINANCIAL POSITION (BALANCE SHEET) AS OF 31 DECEMBER 2024 AND 31 DECEMBER 2023

Audited Audited
31 December 31 December
LIABILITIES Notes 2024 2023
CURRENT LIABILITIES 931.514.351 5.554.577.329
Short-term portion of long-term borrowings
- Short-term portion of long-term borrowings from related
parties 3,6 11.301.076 149.613.845
Trade payables
- Trade payables to related parties 3,7 965.713 256.864
- Trade payables to third parties 7 169.629.394 879.764.711
Payables for employee benefits 1.684.540 3.296.279
Other payables
- Other payables to third parties 8 2.369.531 19.715.982
Deferred revenue (Other than contract liabilities)
- Deferred revenue to related parties 3,17 369.503.960 271.253.400
- Deferred revenue to third parties 17 347.637.113 4.166.839.854
Short term provisions
- Short-term provisions for employee benefits 16 6.785.641 5.596.982
Other current liabilities 17 21.637.383 58.239.412
NON-CURRENT LIABILITIES 2.992.026.495 413.555.853
Long term borrowings
- Long term borrowings from related parties 3,6 -- 14.638.730
Other Payables
- Other payables to third parties 8 42.521.472 36.173.476
Deferred revenue (Other than contract liabilities)
- Deferred revenue from third parties 17 238.133.470 328.552.131
Long term provisions
- Long-term provisions for employee benefits 16 3.686.850 4.641.750
- Other long-term provisions 16 20.466.836 29.549.766
Deferred tax liability 2.687.217.867 --
TOTAL LIABILITIES 3.923.540.846 5.968.133.182
EQUITY 18.164.905.004 15.599.518.203
Paid-in capital 18 3.450.000.000 2.950.000.000
Adjustment to share capital 18 10.874.292.398 10.842.942.444
Share premiums 18 33.246.610 33.246.610
Other comprehensive income not to be reclassified
to profit or loss
- (Loss) / gain on remeasurement of employee benefits 18 (2.716.269) (2.393.949)
Restricted reserves appropriated from profit 239.314.743 210.285.447
Retained earnings/(losses) 533.565.778 (362.843.548)
Net profit for the year 3.037.201.744 1.928.281.199
TOTAL LIABILITIES AND EQUITY 22.088.445.850 21.567.651.385

VAKIF GAYRİMENKUL YATIRIM ORTAKLIĞI A.Ş.

STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME FOR THE PERIOD BETWEEN 1 JANUARY - 31 DECEMBER 2024 AND 2023

Audited Audited
PROFIT / LOSS 1 January 2024 - 1 January 2023 -
31 December 2024 31 December 2023
Revenue 6.079.520.871 2.047.542.526
Cost of sales (-) (4.905.589.782) (936.370.233)
Gross Profit 1.173.931.089 1.111.172.293
General administrative expenses (-) (219.549.512) (222.848.270)
Marketing expenses (-) (97.455.989) (97.213.670)
Other operating income 5.587.959.344 2.006.677.217
Other operating expense (-) (749.828.639) (445.140.845)
Operating Income/(Expenses) 5.695.056.293 2.352.646.725
Operating Profit Before Financial Income / (Expenses) 5.695.056.293 2.352.646.725
Financial expenses (-) (13.282.942) (134.349.415)
Financial Income / (Expenses), Net (13.282.942) (134.349.415)
Profit From Continuing Operations Before Tax 5.681.773.351 2.218.297.310
Monetary Gain / (Loss) (428.708.226) (290.016.111)
Tax Income / (Expense) (2.215.863.381) --
- Deferred Tax Income / (Expense) (2.215.863.381) --
Net Profit for the Year 3.037.201.744 1.928.281.199
OTHER COMPREHENSIVE (LOSS)/INCOME
Other comprehensive income not to be reclassified to profit
or loss
- Gain or loss from the remeasurement of employee benefits (460.457) (1.068.433)
- Deferred Tax Income / (Expense) 138.137 --
Total Other Comprehensive (Loss)/Income (322.320) (1.068.433)
Total Comprehensive Income 3.036.879.424 1.927.212.766
Earnings per share (in full TRY) 0,880 0,559

VAKIF GAYRİMENKUL YATIRIM ORTAKLIĞI A.Ş.

STATEMENTS OF CHANGES IN EQUITY FOR THE PERIOD ENDED BETWEEN 1 JANUARY- 31 DECEMBER 2024 AND 2023

(Amounts expressed in Turkish Lira ("TRY") in terms of purchasing power of the TL at 31 December 2024 unless otherwise indicated.)
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 2023 1.145.000.000 6.880.200.429 3.150.788.393 (1.325.516) 139.193.438 (1.300.393.066) 2.521.732.967 12.535.196.645
Capital increase through equity components
Capital increase
1.232.500.000
572.500.000
3.398.133.223
564.608.792
(3.117.541.783)
--
--
--
--
--
(1.513.091.440)
--
--
--
--
1.137.108.792
Transfers -- -- -- -- 71.092.009 2.450.640.958 (2.521.732.967) --
Total comprehensive income -- -- -- (1.068.433) -- -- 1.928.281.199 1.927.212.766
Balances as of 31 December
2023
2.950.000.000 10.842.942.444 33.246.610 (2.393.949) 210.285.447 (362.843.548) 1.928.281.199 15.599.518.203
Balances as of 1 January 2024 2.950.000.000 10.842.942.444 33.246.610 (2.393.949) 210.285.447 (362.843.548) 1.928.281.199 15.599.518.203
Capital increase through equity components 500.000.000 31.349.954 -- -- -- (531.349.954) -- --
Transfers -- -- -- -- 29.029.296 1.899.251.903 (1.928.281.199) --
Total comprehensive income -- -- -- (322.320) -- -- 3.037.201.744 3.036.879.424
Other -- -- -- -- -- (471.492.623) -- (471.492.623)
Balances as of 31 December 2024 3.450.000.000 10.874.292.398 33.246.610 (2.716.269) 239.314.743 533.565.778 3.037.201.744 18.164.905.004

VAKIF GAYRİMENKUL YATIRIM ORTAKLIĞI A.Ş.

STATEMENT OF CASH FLOWS AS OF 31 DECEMBER 2024 AND 2023

Audited Audited
1 January – 1 January –
Notes 31 December 2024 31 December 2023
A. Cash flows from operating activities: 169.546.465 (1.025.419.362)
Profit for the year 3.037.201.744 1.928.281.199
Adjustments to reconcile net profit (3.355.629.651) (859.040.338)
Depreciation and amortization expenses 13, 14 5.016.677 5.419.192
Adjustments related to provisions for employee benefits 16 3.323.861 3.705.366
Adjustments related to impairment on Loss (Reversal of Impairment 20 (514.316.848) 368.663.574
Loss) of Inventories
Adjustments to provision for expected credit loss 4, 7 1.207.885 124.499
Adjustment related to interest income and expenses 19,23 (491.899.232) (520.219.704)
Adjustment related to the fair value gain
Adjustments related to fair value gain on investment properties 11,21 (4.854.635.393) (1.944.663.631)
Adjustments Related to Tax (Income) Expense 2.215.863.381 --
Monetary Gain/Loss 279.810.018 1.227.930.366
Changes in net working capital 490.043.165 (2.092.162.720)
Adjustments related to increase/(decrease) in receivables (97.946.751) 334.415.946
Adjustments related to (increase)/ decrease in inventories 4.607.176.021 (2.989.945.344)
Adjustments related to increase in prepaid expenses 150.224.043 132.900.378
Adjustments related to increase/decrease in trade payables (709.426.468) 141.869.942
Adjustments related to increase in other payables from operating (10.998.455) (109.715.974)
activities
Adjustments related to deferred income (3.811.370.842) 923.974.983
Adjustments related to increase/(decrease) in other working capital 362.385.617 (525.662.651)
Cash (used in)/provided from operations 171.615.258 (1.022.921.859)
Employment termination benefits paid 16 (2.068.793) (2.497.503)
B. Cash Flows from Investing Activities (89.705.540) (348.634.529)
Cash inflows from sales of tangible and intangible assets 1.582 307.372
Cash outflow from acquisition of property, plant and equipment's
and intangible assets
Cash outflow from acquisition of property, plant and equipment's 13 (2.652.466) (8.646.900)
Cash outflow from acquisition of intangible assets 14 (236.958) (933.422)
Cash inflow arising from sales of investment property (86.817.698) (339.361.579)
C. Cash flows from financing activities 353.351.100 1.757.614.501
Cash inflows from the sale of own shares and other equity instruments -- 1.137.108.793
Cash outflow from borrowings 27 (102.135.350) (148.724.893)
Interest received 463.848.618 663.688.612
Interest paid (8.362.168) (96.700.707)
Cash inflows/outflows from other financial instruments -- 202.242.696
Change in cash and cash equivalents (A+B+C) 433.192.025 383.560.610
Inflation effect on cash and cash equivalents (361.996.207) (1.134.710.775)
Cash and cash equivalents at the beginning of the period 4 1.281.150.445 2.032.300.610
Cash and cash equivalents at the end of the period (A+B+C+D) 4 1.352.346.263 1.281.150.445

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