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VAKIF GAYRİMENKUL YATIRIM ORTAKLIĞI A.Ş.

Interim / Quarterly Report Aug 6, 2025

9065_rns_2025-08-06_371eff72-d7c5-4ff7-8fd2-1dbe58888a24.pdf

Interim / Quarterly Report

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VAKIF GAYRİMENKUL YATIRIM ORTAKLIĞI ANONİM ŞİRKETİ

STATEMENT OF FINANCIAL POSITION (BALANCE SHEET) AS OF 30 JUNE 2025 AND 31 DECEMBER 2024

Reviewed Audited
ASSETS 30 June 2025 31 December 2024
CURRENT ASSETS 3.707.022.157 4.157.882.635
Cash and cash equivalents 1.673.230.729 1.638.081.804
Trade receivables
- Trade receivables from third parties 141.055.267 236.591.005
Other receivables
- Other receivables from third parties 16.498.869 3.968.245
Inventories 1.670.159.780 1.985.700.859
Prepaid expenses 20.262.616 9.078.267
Current income tax assets -- 33.226.138
Other current assets 185.814.896 251.236.317
NON-CURRENT ASSETS 22.207.657.764 21.613.575.314
Trade receivables
- Trade receivables from third parties 35.434.209 27.460.512
Other receivables
- Other receivables from third parties 3.796.465 6.184.529
Inventories 2.995.103.889 2.576.207.518
Investment properties 18.754.245.000 18.548.842.465
Tangible assets 15.191.243 16.511.853
Intangible assets
- Other intangible assets 972.226 1.180.863
Prepaid expenses 395.232.181 428.254.147
Other non-current assets 7.682.551 8.933.427
TOTAL ASSETS 25.914.679.921 25.771.457.949

VAKIF GAYRİMENKUL YATIRIM ORTAKLIĞI ANONİM ŞİRKETİ

STATEMENT OF FINANCIAL POSITION (BALANCE SHEET) AS OF 30 JUNE 2025 AND 31 DECEMBER 2024

Reviewed Audited
LIABILITIES 30 June 2025 31 December 2024
CURRENT LIABILITIES 379.861.698 1.086.834.405
Short-term portion of long-term borrowings
- Short-term portion of long-term borrowings from related
parties
-- 13.185.410
Trade payables
- Trade payables to related parties 1.181.508 1.126.735
- Trade payables to third parties 118.864.718 197.913.281
Payables for employee benefits 2.945.324 1.965.419
Other payables
- Other payables to third parties 623.243 2.764.625
Deferred revenue (Other than contract liabilities)
- Deferred revenue to related parties 61.587.828 431.114.793
- Deferred revenue to third parties 38.040.281 405.601.883
Current income tax liability 141.372.626 --
Short term provisions
- Short-term provisions for employee benefits 8.106.382 7.917.074
Other current liabilities 7.139.788 25.245.185
NON-CURRENT LIABILITIES 3.767.939.872 3.490.914.912
Other Payables
- Other payables to third parties 52.754.530 49.611.473
Deferred revenue (Other than contract liabilities)
- Deferred revenue from third parties 524.622.360 277.839.679
Long term provisions
- Long-term provisions for employee benefits 4.761.399 4.301.593
- Other long-term provisions 20.466.836 23.879.462
Deferred tax liability 3.165.334.747 3.135.282.705
TOTAL LIABILITIES 4.147.801.570 4.577.749.317
EQUITY 21.766.878.351 21.193.708.632
Paid-in capital 3.450.000.000 3.450.000.000
Adjustment to share capital 13.262.714.951 13.262.714.951
Share premiums 38.790.127 38.790.127
Other comprehensive income not to be reclassified
to profit or loss
- Revaluation and measurement of gains/(losses) (3.214.839) (3.169.178)
Restricted reserves appropriated from profit 279.217.917 279.217.917
Retained earnings/(losses) 4.166.154.815 622.532.164
Net profit for the year 573.215.380 3.543.622.651
TOTAL LIABILITIES AND EQUITY 25.914.679.921 25.771.457.949

VAKIF GAYRİMENKUL YATIRIM ORTAKLIĞI A.Ş.

STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME FOR THE PERIOD BETWEEN 1 JANUARY - 30 JUNE 2025 AND 2024

Reviewed Not Reviewed Reviewed Not Reviewed
PROFIT / LOSS 1 January -
30 June 2025
1 April -
30 June 2025
1 January -
30 June 2024
1 April -
30 June 2024
Revenue 1.121.297.676 401.171.781 5.565.234.367 3.347.731.637
Cost of sales (-) (243.794.853) (82.561.545) (5.082.227.131) (2.512.103.201)
Gross Profit 877.502.823 318.610.236 483.007.236 835.628.436
General administrative expenses (-) (114.714.557) (60.415.316) (127.055.555) (62.625.241)
Marketing expenses (-) (20.133.028) (9.628.062) (33.051.468) (13.529.832)
Other operating income 377.043.990 362.660.291 3.886.835.562 3.176.314.042
Other operating expense (-) (116.394.971) (33.938.184) (710.538.907) (533.648.281)
Operating Income/(Expenses) 1.003.304.257 577.288.965 3.499.196.868 3.402.139.124
Operating Profit Before Financial Income /
(Expenses)
1.003.304.257 577.288.965 3.499.196.868 3.402.139.124
Financial expenses (-) (2.263.767) (914.559) (14.751.343) (5.940.641)
Monetary Gain / (Loss) (206.239.322) (367.257.230) (618.884.646) 71.787.450
Profit From Continuing Operations Before Tax 794.801.168 209.117.176 2.865.560.879 3.467.985.933
Tax Income / (Expense) (221.585.788) 207.076.703 -- --
- Period Tax Expense (191.514.177) (112.141.063) -- --
- Deferred Tax Income / (Expense) (30.071.611) 319.217.766 -- --
Net Profit for the Year 573.215.380 416.193.879 2.865.560.879 3.467.985.933
OTHER COMPREHENSIVE
(LOSS)/INCOME
Other comprehensive income not to be
reclassified to profit or loss
- Revaluation and measurement of gains/(losses) (65.230) (210.319) (313.259) (319.306)
- Deferred Tax Income / (Expense) 19.569 63.095 --
Total Other Comprehensive (Loss)/Income (45.661) (147.224) (313.259) (319.306)
Total Comprehensive Income 573.169.719 416.046.655 2.865.247.620 3.467.666.627
Earnings per share (in full TRY) 0,166 0,121 0,971 1,176

VAKIF GAYRİMENKUL YATIRIM ORTAKLIĞI A.Ş.

STATEMENTS OF CHANGES IN EQUITY FOR THE PERIOD ENDED BETWEEN 1 JANUARY- 30 JUNE 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 13.142.768.075 38.790.127 (2.793.114) 245.348.299 (423.343.832) 2.249.801.465 18.200.571.020
Transfers
Total comprehensive income
--
--
--
--
--
--
--
(313.258)
--
--
2.249.801.465
--
(2.249.801.465)
2.865.560.878
--
2.865.247.620
Balances as of 30 June
2024
2.950.000.000 13.142.768.075 38.790.127 (3.106.372) 245.348.299 1.826.457.633 2.865.560.878 21.065.818.640
Balances as of 1 January 2025 3.450.000.000 13.262.714.951 38.790.127 (3.169.178) 279.217.917 622.532.164 3.543.622.651 21.193.708.632
Transfers
Total comprehensive income
--
--
--
--
--
--
--
(45.661)
--
--
3.543.622.651
--
(3.543.622.651)
573.215.380
--
573.169.719
Balances as of 30 June
2025
3.450.000.000 13.262.714.951 38.790.127 (3.214.839) 279.217.917 4.166.154.815 573.215.380 21.766.878.351

VAKIF GAYRİMENKUL YATIRIM ORTAKLIĞI A.Ş.

STATEMENT OF CASH FLOWS AS OF 30 JUNE 2025 AND 2024

Reviewed Reviewed
1 January – 1 January –
30 June 2025 30 June 2024
A. Cash flows from operating activities: (18.035.336) (751.817.612)
Profit for the year 573.215.380 2.865.560.878
Adjustments to reconcile net profit (215.545.646) (3.182.651.791)
Depreciation and amortization expenses 2.215.790 3.269.649
Adjustments related to provisions for employee benefits 2.576.777 3.416.569
Adjustments related to impairment on Loss (Reversal of Impairment (204.336.335) 38.447.938
Loss) of Inventories
Adjustments to provision for expected credit loss 1.313.696 2.916.208
Adjustment related to interest income and expenses (360.095.779) (191.663.630)
Adjustment related to the fair value gain
Adjustments related to fair value gain on investment properties (47.194.979) (3.210.176.913)
Adjustments Related to Tax (Income) Expense 221.585.788 --
Monetary Gain/Loss 168.389.396 171.138.388
Changes in net working capital (375.467.040) (434.338.519)
Adjustments related to increase/(decrease) in receivables 86.248.345 (1.407.832.410)
Adjustments related to (increase)/ decrease in inventories (7.264.247) 4.341.067.323
Adjustments related to increase in prepaid expenses 21.837.617 118.081.267
Adjustments related to increase/decrease in trade payables (78.993.790) (734.113.695)
Adjustments related to increase in other payables from operating 1.001.675 280.766
activities
Adjustments related to deferred income (490.305.886) (3.164.601.560)
Adjustments related to increase/(decrease) in other working capital 92.009.246 412.779.790
Cash (used in)/provided from operations (17.797.306) (751.429.432)
Employment termination benefits paid (238.030) (388.180)
B. Cash Flows from Investing Activities (50.648.809) (37.846.229)
Cash inflows from sales of tangible and intangible assets -- 1.846
Cash outflow from acquisition of property, plant and equipment's
and intangible assets
Cash outflow from acquisition of property, plant and equipment's (414.416) (214.658)
Cash outflow from acquisition of intangible assets (272.127) (258.979)
Cash inflow arising from sales of investment property (49.962.266) (37.374.438)
C. Cash flows from financing activities 371.518.552 125.901.635
Cash outflow from borrowings (11.248.232) (67.134.235)
Interest received 383.452.079 206.112.785
Interest paid (685.295) (13.076.915)
Change in cash and cash equivalents (A+B+C) 302.834.407 (663.762.206)
Inflation effect on cash and cash equivalents (245.067.321) (244.786.495)
Cash and cash equivalents at the beginning of the period 1.577.835.539 1.494.768.579
Cash and cash equivalents at the end of the period (A+B+C+D) 1.635.602.625 586.219.878

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