{"id":1050,"date":"2026-02-10T23:16:31","date_gmt":"2026-02-10T20:16:31","guid":{"rendered":"https:\/\/tabildot.com.tr\/marketrisk\/?p=1050"},"modified":"2026-02-10T23:34:48","modified_gmt":"2026-02-10T20:34:48","slug":"%f0%9f%94%b4%f0%9f%87%b9%f0%9f%87%b7-grtho-grainturk-holding-2025-12-bilanco-analizi","status":"publish","type":"post","link":"https:\/\/tabildot.com.tr\/marketrisk\/1050","title":{"rendered":"\ud83d\udd34\ud83c\uddf9\ud83c\uddf7 #GRTHO | GrainTurk Holding 2025\/12 Bilan\u00e7o Analizi &#8211; Graint\u00fcrk Nakit Patlamas\u0131yla 10 Milyarl\u0131k Hamleye Haz\u0131rlan\u0131yor"},"content":{"rendered":"<p><iframe loading=\"lazy\" src=\"https:\/\/creators.spotify.com\/pod\/profile\/market-risk-tr\/embed\/episodes\/GRTHO--GrainTurk-Holding-202512-Bilano-Analizi---Graintrk-Nakit-Patlamasyla-10-Milyarlk-Hamleye-Hazrlanyor-e3etohf\/a-acfed95\" height=\"102px\" width=\"400px\" frameborder=\"0\" scrolling=\"no\"><\/iframe><\/p>\n<p>Graint\u00fcrk Holding 2025 Finansal Raporu \u00d6nemli Geli\u015fmeler<br \/>\n\u2022 Has\u0131lat ve K\u00e2rl\u0131l\u0131k Art\u0131\u015f\u0131: Graint\u00fcrk Holding\u2019in 2025 y\u0131l\u0131 has\u0131lat\u0131, \u00f6nceki y\u0131lki 4,55 milyar TL seviyesinden 7,27 milyar TL\u2019ye y\u00fckselmi\u015ftir. \u015eirketin net d\u00f6nem k\u00e2r\u0131 ise bir \u00f6nceki y\u0131la g\u00f6re \u00f6nemli bir art\u0131\u015f g\u00f6stererek 1.796.323.013 TL olarak ger\u00e7ekle\u015fmi\u015ftir.<br \/>\n\u2022 Varl\u0131k ve \u00d6zkaynak B\u00fcy\u00fcmesi: Grubun toplam varl\u0131klar\u0131 2024 sonundaki 7,79 milyar TL\u2019den 10,40 milyar TL\u2019ye ula\u015fm\u0131\u015ft\u0131r. Toplam \u00f6zkaynaklar ise 9,02 milyar TL seviyesine y\u00fckselerek g\u00fc\u00e7l\u00fc sermaye yap\u0131s\u0131n\u0131 korumu\u015ftur.<br \/>\n\u2022 Pay Ba\u015f\u0131na Kazan\u00e7: \u015eirketin pay ba\u015f\u0131na kazanc\u0131, 2024 y\u0131l\u0131ndaki 6,96 TL seviyesinden 14,37 TL\u2019ye y\u00fckselmi\u015ftir.<br \/>\n\u2022 Nakit Pozisyonu: 2024 y\u0131l\u0131 sonunda 15,2 milyon TL olan nakit ve nakit benzerleri, 2025 y\u0131l\u0131 sonunda 987,9 milyon TL\u2019ye \u00e7\u0131km\u0131\u015ft\u0131r.<br \/>\n\u2022 Stratejik Yat\u0131r\u0131mlar: Grup, 2025 y\u0131l\u0131 i\u00e7erisinde Ral Enerji A.\u015e.\u2019nin %49\u2019unu ve Pastanza G\u0131da A.\u015e.\u2019nin %45\u2019ini sat\u0131n alarak \u00f6zkaynak y\u00f6ntemiyle de\u011ferlenen yat\u0131r\u0131mlar\u0131n\u0131 geni\u015fletmi\u015ftir.<br \/>\n\u2022 Sermaye Tavan\u0131 Art\u0131r\u0131m\u0131: Raporlama d\u00f6neminden sonra al\u0131nan bir kararla, \u015firketin 1 milyar TL olan kay\u0131tl\u0131 sermaye tavan\u0131n\u0131n 10 milyar TL\u2019ye \u00e7\u0131kar\u0131lmas\u0131na karar verilmi\u015ftir.<\/p>\n<hr \/>\n<p>&nbsp;<\/p>\n<h1><span style=\"color: #0000ff;\">Graint\u00fcrk Holding\u2019in 2025 Finansal D\u00f6n\u00fc\u015f\u00fcm\u00fc: Rakamlar\u0131n Arkas\u0131ndaki 5 Stratejik Hamle<\/span><\/h1>\n<p><b>1. Giri\u015f: Tar\u0131mdan Holding Yap\u0131s\u0131na Uzanan Yolculuk<\/b><\/p>\n<p>Graint\u00fcrk i\u00e7in 2025 y\u0131l\u0131, sadece bir faaliyet d\u00f6nemi de\u011fil; kurumsal kimli\u011fin, vizyonun ve finansal mimarinin tamamen yeniden tan\u0131mland\u0131\u011f\u0131 bir &#8220;milat&#8221; olarak kay\u0131tlara ge\u00e7ti. \u015eirket, k\u00f6kl\u00fc ge\u00e7mi\u015fine dayanan geleneksel tar\u0131m ticareti oda\u011f\u0131n\u0131 (Gra\u0131nturk Tar\u0131m), 3 Eyl\u00fcl 2024 tarihinde tescil edilen radikal bir kararla \u00e7ok y\u00f6nl\u00fc bir holding yap\u0131s\u0131na d\u00f6n\u00fc\u015ft\u00fcrd\u00fc. 31 Aral\u0131k 2025 tarihli konsolide ba\u011f\u0131ms\u0131z denetim raporu, bu d\u00f6n\u00fc\u015f\u00fcm\u00fcn ard\u0131ndan ge\u00e7en ilk tam y\u0131l\u0131n meyvelerini t\u00fcm stratejik derinli\u011fiyle ortaya koyuyor. Art\u0131k kar\u015f\u0131m\u0131zda sadece emtia ticareti yapan bir oyuncu de\u011fil; i\u015ftiraklerinin yat\u0131r\u0131m, finansman ve organizasyon s\u00fcre\u00e7lerini merkezi bir stratejiyle y\u00f6neten, sermaye g\u00fcc\u00fc tescillenmi\u015f bir Graint\u00fcrk Holding bulunuyor.<\/p>\n<p><b>2. Nakit Rezervlerindeki \u0130nan\u0131lmaz S\u0131\u00e7rama: %6400\u2019l\u00fck Art\u0131\u015f<\/b><\/p>\n<p>Graint\u00fcrk Holding\u2019in 2025 bilan\u00e7osundaki en \u00e7arp\u0131c\u0131 de\u011fi\u015fim, likidite g\u00fcc\u00fcnde ya\u015fanan ola\u011fan\u00fcst\u00fc b\u00fcy\u00fcmedir. Bir y\u0131l i\u00e7inde nakit varl\u0131klar\u0131n ula\u015ft\u0131\u011f\u0131 seviye, \u015firketin yat\u0131r\u0131m kapasitesindeki &#8220;vites de\u011fi\u015fimini&#8221; a\u00e7\u0131k\u00e7a g\u00f6steriyor.<\/p>\n<ul>\n<li><b>31.12.2024:<\/b> 15.207.067 TL<\/li>\n<li><b>31.12.2025:<\/b> 987.979.197 TL<\/li>\n<\/ul>\n<p>Nakit ve nakit benzerleri kalemindeki bu yakla\u015f\u0131k <b>%6400&#8217;l\u00fck art\u0131\u015f<\/b>, sadece operasyonel karl\u0131l\u0131ktan de\u011fil, ak\u0131lc\u0131 bir finansman stratejisinden beslenmi\u015ftir. Nakit Ak\u0131\u015f Tablosu incelendi\u011finde (Kaynak p. 5), bu devasa likiditenin arkas\u0131nda yakla\u015f\u0131k <b>701,8 milyon TL<\/b> tutar\u0131ndaki yeni bor\u00e7lanma giri\u015fi ve <b>181,5 milyon TL<\/b> seviyesindeki sermaye avans\u0131 gibi stratejik finansman hamleleri yatmaktad\u0131r. Holding, bu &#8220;\u00fcretilmi\u015f likidite&#8221; ile 2026 y\u0131l\u0131ndaki olas\u0131 sat\u0131n almalar ve yeni sekt\u00f6r yat\u0131r\u0131mlar\u0131 i\u00e7in finansal bir &#8220;sava\u015f sand\u0131\u011f\u0131&#8221; olu\u015fturmu\u015ftur.<\/p>\n<p><b>3. Has\u0131lattaki Dev B\u00fcy\u00fcme: 7.2 Milyar TL Baraj\u0131<\/b><\/p>\n<p>\u015eirketin operasyonel g\u00fcc\u00fc, 2025 y\u0131l\u0131nda has\u0131lat rakamlar\u0131na do\u011frudan yans\u0131m\u0131\u015f durumda. 2024 y\u0131l\u0131nda 4,55 milyar TL seviyesinde olan has\u0131lat, 2025 sonu itibar\u0131yla <b>7,27 milyar TL<\/b> baraj\u0131n\u0131 a\u015fm\u0131\u015ft\u0131r. Ba\u011f\u0131ms\u0131z denetim raporunda bu kalem, hem finansal b\u00fcy\u00fckl\u00fc\u011f\u00fc hem de tar\u0131m sekt\u00f6r\u00fcndeki operasyonel karma\u015f\u0131kl\u0131\u011f\u0131 nedeniyle &#8220;Kilit Denetim Konusu&#8221; olarak se\u00e7ilmi\u015ftir. Denet\u00e7iler, has\u0131lat\u0131n tan\u0131nmas\u0131nda kullan\u0131lan tahmin ve varsay\u0131mlar\u0131n do\u011frulu\u011funu titizlikle incelemi\u015ftir.<\/p>\n<p>Denetim raporunda has\u0131lat\u0131n kritik rol\u00fc \u015fu \u015fekilde vurgulanmaktad\u0131r:<\/p>\n<p>&#8220;Tar\u0131msal \u00fcr\u00fcnleri al\u0131m sat\u0131m\u0131 sekt\u00f6r\u00fcnde faaliyet g\u00f6steren i\u015fletmenin ana gelir kayna\u011f\u0131 bu faaliyetlerden olup, has\u0131lat hesap gruplar\u0131 finansal tablo kalemleri a\u00e7\u0131s\u0131ndan \u00f6nemli hesap gruplar\u0131 ve performans\u0131n \u00f6l\u00e7\u00fclmesi a\u00e7\u0131s\u0131ndan \u00f6nemli kriterlerden biridir.&#8221;<\/p>\n<p><b>4. \u00d6zkaynak G\u00fcc\u00fc ve Agresif Geri Al\u0131m Stratejisi<\/b><\/p>\n<p>Holdingin toplam \u00f6zkaynaklar\u0131, 2025 y\u0131l\u0131 sonunda <b>9,02 milyar TL<\/b> seviyesine ula\u015farak finansal sa\u011flaml\u0131\u011f\u0131n\u0131 tescillemi\u015ftir. Analizimizde \u00f6zellikle &#8220;Ana Ortakl\u0131k Paylar\u0131&#8221;na d\u00fc\u015fen net d\u00f6nem kar\u0131n\u0131n <b>1.796.484.878 TL<\/b> gibi rekor bir seviyede ger\u00e7ekle\u015fmesi, holdingle\u015fme stratejisinin verimlilik aya\u011f\u0131n\u0131n \u00e7al\u0131\u015ft\u0131\u011f\u0131n\u0131 kan\u0131tl\u0131yor. \u00d6zkaynaklar i\u00e7erisinde dikkat \u00e7eken bir di\u011fer unsur ise <b>284,5 milyon TL<\/b> tutar\u0131ndaki &#8220;Geri Al\u0131nm\u0131\u015f Paylar&#8221; kalemidir. Bu rakam \u00f6zkaynaklar\u0131 teknik olarak azaltsa da, y\u00f6netimin kendi paylar\u0131n\u0131 &#8220;ucuz&#8221; buldu\u011funa ve \u015firketin gelece\u011fine duydu\u011fu g\u00fcvene dair piyasaya verilmi\u015f en g\u00fc\u00e7l\u00fc mesajd\u0131r.<\/p>\n<p>\u00d6zkaynak yap\u0131s\u0131n\u0131 olu\u015fturan ana stratejik bile\u015fenler:<\/p>\n<ul>\n<li><b>\u00d6denmi\u015f Sermaye:<\/b> 125.000.000 TL<\/li>\n<li><b>Paylara \u0130li\u015fkin Primler:<\/b> 1.076.224.005 TL<\/li>\n<li><b>Ge\u00e7mi\u015f Y\u0131llar Karlar\u0131:<\/b> 4.660.744.942 TL<\/li>\n<li><b>Sermaye Avans\u0131:<\/b> 181.494.059 TL (Gelecek b\u00fcy\u00fcmenin \u00f6nc\u00fc sinyali)<\/li>\n<\/ul>\n<p><b>5. Maddi Duran Varl\u0131klar ve Yat\u0131r\u0131m Gayrimenkulleri: Dev Bir Portf\u00f6y<\/b><\/p>\n<p>Graint\u00fcrk Holding, 2025 y\u0131l\u0131nda varl\u0131k bazl\u0131 b\u00fcy\u00fcmede de agresif bir tutum sergilemi\u015ftir. \u015eirketin <b>maddi duran varl\u0131klar\u0131<\/b> bir \u00f6nceki y\u0131la g\u00f6re 2,25 milyar TL&#8217;den <b>3,21 milyar TL<\/b> seviyesine \u00e7\u0131karken, <b>yat\u0131r\u0131m ama\u00e7l\u0131 gayrimenkulleri 2,27 milyar TL<\/b> seviyesindeki g\u00fcc\u00fcn\u00fc korumu\u015ftur.<\/p>\n<p>Bu b\u00fcy\u00fcmenin arkas\u0131ndaki as\u0131l motor, Nakit Ak\u0131\u015f Tablosu&#8217;nda g\u00f6r\u00fclen <b>1,28 milyar TL tutar\u0131ndaki maddi duran varl\u0131k al\u0131m\u0131d\u0131r.<\/b> Bu devasa yat\u0131r\u0131m hamlesi, holdingin fiziksel altyap\u0131s\u0131n\u0131 ve \u00fcretim kapasitesini yakla\u015f\u0131k %42 oran\u0131nda b\u00fcy\u00fctt\u00fc\u011f\u00fcn\u00fc g\u00f6stermektedir. Bu varl\u0131klar\u0131n de\u011ferleme s\u00fcre\u00e7lerinde SPK lisansl\u0131 ba\u011f\u0131ms\u0131z de\u011ferleme kurulu\u015flar\u0131n\u0131n kullan\u0131lmas\u0131 ve raporlamada karma\u015f\u0131k &#8220;tahmin ve varsay\u0131mlara&#8221; ba\u015fvurulmas\u0131, konuyu denet\u00e7iler nezdinde bir &#8220;Kilit Denetim Konusu&#8221; haline getirmi\u015ftir. Holding, milyarlarca liral\u0131k bu portf\u00f6y\u00fc sadece birer gayrimenkul olarak de\u011fil, stratejik birer finansal kald\u0131ra\u00e7 olarak y\u00f6netmektedir.<\/p>\n<p><b>6. Sonu\u00e7 ve Gelecek Projeksiyonu<\/b><\/p>\n<p>2025 y\u0131l\u0131, Graint\u00fcrk Holding i\u00e7in tar\u0131m ticaretinden gelen kas g\u00fcc\u00fcn\u00fcn, holdingle\u015fme vizyonuyla birle\u015fti\u011fi bir &#8220;konsolidasyon y\u0131l\u0131&#8221; olmu\u015ftur. Yakla\u015f\u0131k 1 milyar TL nakit pozisyonu, 9 milyar TL&#8217;yi a\u015fan \u00f6zkaynak hacmi ve 7,27 milyar TL&#8217;lik sat\u0131\u015f hacmi ile \u015firket; enerji, finansman ve yeni stratejik alanlarda oyun kurucu olmak i\u00e7in gereken t\u00fcm enstr\u00fcmanlara sahiptir. Varl\u0131k de\u011ferlemelerindeki \u015feffafl\u0131k ve agresif pay geri al\u0131mlar\u0131, 2026 y\u0131l\u0131nda \u00e7ok daha kurumsal ve yat\u0131r\u0131mc\u0131 odakl\u0131 bir b\u00fcy\u00fcme hikayesinin habercisidir.<\/p>\n<p>Bir y\u0131l i\u00e7inde nakit varl\u0131klar\u0131n\u0131 65 kat\u0131na \u00e7\u0131karan ve holdingle\u015fen bir yap\u0131, 2026&#8217;da hangi yeni sekt\u00f6rleri domine edebilir?<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<h1><span style=\"color: #0000ff;\">Graint\u00fcrk Holding 2025 Y\u0131l\u0131 Konsolide Finansal ve Denetim Raporu Bilgilendirme Notu<\/span><\/h1>\n<h2>Y\u00f6netici \u00d6zeti<\/h2>\n<p>Bu belge, Graint\u00fcrk Holding Anonim \u015eirketi\u2019nin (&#8220;Graint\u00fcrk Holding&#8221; veya &#8220;Grup&#8221;) 1 Ocak \u2013 31 Aral\u0131k 2025 hesap d\u00f6nemine ait konsolide finansal tablolar\u0131n\u0131 ve ba\u011f\u0131ms\u0131z denetim raporunu analiz etmektedir. 2025 y\u0131l\u0131, \u015firket i\u00e7in hem kurumsal kimlik de\u011fi\u015fimi hem de operasyonel hacmin geni\u015fledi\u011fi stratejik bir d\u00f6nem olmu\u015ftur.<\/p>\n<p>Temel bulgular \u015funlard\u0131r:<\/p>\n<ul>\n<li><b>Denet\u00e7i G\u00f6r\u00fc\u015f\u00fc:<\/b> Ba\u011f\u0131ms\u0131z denetim sonucunda, Grubun finansal tablolar\u0131n\u0131n T\u00fcrkiye Finansal Raporlama Standartlar\u0131&#8217;na (TFRS) uygun olarak t\u00fcm \u00f6nemli y\u00f6nleriyle ger\u00e7e\u011fe uygun bir bi\u00e7imde sunuldu\u011fu (&#8220;Olumlu G\u00f6r\u00fc\u015f&#8221;) bildirilmi\u015ftir.<\/li>\n<li><b>Stratejik D\u00f6n\u00fc\u015f\u00fcm:<\/b> \u015eirket, Eyl\u00fcl 2024 itibar\u0131yla &#8220;Graint\u00fcrk Tar\u0131m A.\u015e.&#8221; unvan\u0131n\u0131 &#8220;Graint\u00fcrk Holding A.\u015e.&#8221; olarak de\u011fi\u015ftirmi\u015f ve faaliyet konusunu tar\u0131m \u00fcr\u00fcnleri ticaretinden, \u015firketlerin sermaye ve y\u00f6netimine kat\u0131lan bir holding yap\u0131s\u0131na d\u00f6n\u00fc\u015ft\u00fcrm\u00fc\u015ft\u00fcr.<\/li>\n<li><b>Finansal B\u00fcy\u00fcme:<\/b> Toplam varl\u0131klar 2024 y\u0131l\u0131ndaki 7,79 milyar TL seviyesinden 10,40 milyar TL seviyesine y\u00fckselmi\u015ftir. D\u00f6nem k\u00e2r\u0131 ise 1,79 milyar TL olarak ger\u00e7ekle\u015ferek ge\u00e7en y\u0131la g\u00f6re yakla\u015f\u0131k %65 oran\u0131nda bir art\u0131\u015f g\u00f6stermi\u015ftir.<\/li>\n<li><b>\u00d6zkaynak G\u00fcc\u00fc:<\/b> Grup, 9,02 milyar TL&#8217;lik g\u00fc\u00e7l\u00fc bir \u00f6zkaynak yap\u0131s\u0131na sahiptir ve 2025 y\u0131l\u0131 sonunda nakit ve nakit benzerleri kaleminde 987,97 milyon TL ile y\u00fcksek likidite pozisyonu sergilemi\u015ftir.<\/li>\n<\/ul>\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;<\/p>\n<h2>1. Kurumsal Organizasyon ve Faaliyet Konusu<\/h2>\n<p>Graint\u00fcrk Holding, 2025 y\u0131l\u0131 i\u00e7erisinde \u00f6nemli bir kurumsal d\u00f6n\u00fc\u015f\u00fcm s\u00fcrecini tamamlam\u0131\u015ft\u0131r.<\/p>\n<ul>\n<li><b>Unvan De\u011fi\u015fikli\u011fi:<\/b> 3 Eyl\u00fcl 2024 tarihli Ticaret Sicil Gazetesi ilan\u0131 ile \u015firketin unvan\u0131 &#8220;Graint\u00fcrk Holding A.\u015e.&#8221; olmu\u015ftur.<\/li>\n<li><b>Yeni Faaliyet Alan\u0131:<\/b> Eski faaliyet konusu olan bu\u011fday, m\u0131s\u0131r ve pamuk gibi tar\u0131m \u00fcr\u00fcnleri ticaretinin yan\u0131 s\u0131ra; art\u0131k kurulmu\u015f veya kurulacak \u015firketlerin sermaye ve y\u00f6netimine kat\u0131larak yat\u0131r\u0131m, finansman ve organizasyon meselelerini toplu bir b\u00fcnye i\u00e7erisinde y\u00fcr\u00fctmek ana ama\u00e7 haline gelmi\u015ftir.<\/li>\n<li><b>Halka Arz ve Sermaye Yap\u0131s\u0131:<\/b> \u015eirket kay\u0131tl\u0131 sermaye sistemine ge\u00e7mi\u015f olup, paylar\u0131 borsada i\u015flem g\u00f6rmektedir.<\/li>\n<\/ul>\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;<\/p>\n<h2>2. Finansal Performans Analizi (\u00d6zet Tablolar)<\/h2>\n<p>Finansal veriler, 31 Aral\u0131k 2025 tarihi itibar\u0131yla sat\u0131n alma g\u00fcc\u00fc esas\u0131na g\u00f6re (enflasyon d\u00fczeltmesi yap\u0131lm\u0131\u015f \u015fekilde) sunulmu\u015ftur.<\/p>\n<h3>2.1. Konsolide Finansal Durum (Varl\u0131klar ve Kaynaklar)<\/h3>\n<table border=\"1\">\n<tbody>\n<tr>\n<td>Kalem (Bin TL)<\/td>\n<td>31.12.2025<\/td>\n<td>31.12.2024<\/td>\n<\/tr>\n<tr>\n<td><b>Toplam D\u00f6nen Varl\u0131klar<\/b><\/td>\n<td>3.403.854<\/td>\n<td>2.249.322<\/td>\n<\/tr>\n<tr>\n<td><b>Toplam Duran Varl\u0131klar<\/b><\/td>\n<td>6.996.860<\/td>\n<td>5.544.326<\/td>\n<\/tr>\n<tr>\n<td><b>TOPLAM VARLIKLAR<\/b><\/td>\n<td><b>10.400.714<\/b><\/td>\n<td><b>7.793.648<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>K\u0131sa Vadeli Y\u00fck\u00fcml\u00fcl\u00fckler<\/b><\/td>\n<td>841.502<\/td>\n<td>634.954<\/td>\n<\/tr>\n<tr>\n<td><b>Uzun Vadeli Y\u00fck\u00fcml\u00fcl\u00fckler<\/b><\/td>\n<td>536.596<\/td>\n<td>442.052<\/td>\n<\/tr>\n<tr>\n<td><b>\u00d6zkaynaklar<\/b><\/td>\n<td>9.022.614<\/td>\n<td>6.716.641<\/td>\n<\/tr>\n<tr>\n<td><b>TOPLAM KAYNAKLAR<\/b><\/td>\n<td><b>10.400.714<\/b><\/td>\n<td><b>7.793.648<\/b><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>2.2. K\u00e2r veya Zarar Performans\u0131<\/h3>\n<table border=\"1\">\n<tbody>\n<tr>\n<td>Kalem (Bin TL)<\/td>\n<td>01.01.-31.12.2025<\/td>\n<td>01.01.-31.12.2024<\/td>\n<\/tr>\n<tr>\n<td><b>Has\u0131lat<\/b><\/td>\n<td>7.272.336<\/td>\n<td>4.550.132<\/td>\n<\/tr>\n<tr>\n<td><b>Br\u00fct K\u00e2r<\/b><\/td>\n<td>912.842<\/td>\n<td>893.438<\/td>\n<\/tr>\n<tr>\n<td><b>Esas Faaliyet K\u00e2r\u0131<\/b><\/td>\n<td>652.861<\/td>\n<td>645.630<\/td>\n<\/tr>\n<tr>\n<td><b>Net D\u00f6nem K\u00e2r\u0131<\/b><\/td>\n<td><b>1.796.323<\/b><\/td>\n<td><b>1.090.033<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>Toplam Kapsaml\u0131 Gelir<\/b><\/td>\n<td>2.411.299<\/td>\n<td>1.266.582<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;<\/p>\n<h2>3. Ba\u011f\u0131ms\u0131z Denetim ve Kilit Denetim Konular\u0131<\/h2>\n<p>ANY Pa Denetim A.\u015e. (Sorumlu Denet\u00e7i Muharrem Karata\u015f) taraf\u0131ndan y\u00fcr\u00fct\u00fclen denetim \u00e7al\u0131\u015fmas\u0131nda iki ana konu &#8220;Kilit Denetim Konusu&#8221; olarak tan\u0131mlanm\u0131\u015ft\u0131r:<\/p>\n<h3>3.1. Has\u0131lat\u0131n Denetimi<\/h3>\n<p>Tar\u0131m \u00fcr\u00fcnleri al\u0131m sat\u0131m sekt\u00f6r\u00fc Grubun ana gelir kayna\u011f\u0131 olmaya devam etmektedir.<\/p>\n<ul>\n<li><b>\u00d6nem:<\/b> Has\u0131lat, finansal performans\u0131n \u00f6l\u00e7\u00fclmesinde en kritik kalemdir ve 7,27 milyar TL ile y\u00fcksek hacme sahiptir.<\/li>\n<li><b>Denetim Prosed\u00fcrleri:<\/b> Denet\u00e7iler, sat\u0131\u015flar\u0131n taml\u0131\u011f\u0131, ger\u00e7ekle\u015fmesi ve d\u00f6nemselli\u011fi (cut-off) \u00fczerine detayl\u0131 testler uygulam\u0131\u015f; has\u0131lat d\u00f6ng\u00fcs\u00fcndeki kontrolleri ve TFRS 15 kapsam\u0131ndaki muhasebele\u015ftirme s\u00fcre\u00e7lerini incelemi\u015ftir.<\/li>\n<\/ul>\n<h3>3.2. Maddi Duran Varl\u0131klar ve Yat\u0131r\u0131m Ama\u00e7l\u0131 Gayrimenkuller<\/h3>\n<p>Grubun duran varl\u0131klar\u0131 (yakla\u015f\u0131k 7 milyar TL), toplam varl\u0131klar\u0131n %67&#8217;sini olu\u015fturmaktad\u0131r.<\/p>\n<ul>\n<li><b>\u00d6nem:<\/b> Gayrimenkullerin ger\u00e7e\u011fe uygun de\u011ferlerinin belirlenmesi, y\u00f6netim tahminlerine ve ba\u011f\u0131ms\u0131z de\u011ferleme raporlar\u0131na dayal\u0131d\u0131r.<\/li>\n<li><b>Denetim Prosed\u00fcrleri:<\/b> Denetim ekibi, de\u011ferleme uzmanlar\u0131n\u0131n yetkinli\u011fini ve tarafs\u0131zl\u0131\u011f\u0131n\u0131 de\u011ferlendirmi\u015f; kullan\u0131lan de\u011ferleme y\u00f6ntemlerinin (piyasa fiyatlar\u0131 vb.) uygunlu\u011funu test etmi\u015ftir. Ayr\u0131ca varl\u0131klar\u0131n aktifle\u015ftirme kriterlerinin TFRS&#8217;ye uygunlu\u011fu incelenmi\u015ftir.<\/li>\n<\/ul>\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;<\/p>\n<h2>4. Nakit Ak\u0131\u015f\u0131 ve \u00d6zkaynak De\u011fi\u015fimi \u00d6nemli Detaylar<\/h2>\n<p>2025 y\u0131l\u0131 nakit ak\u0131\u015flar\u0131 ve \u00f6zkaynak hareketlerinde dikkat \u00e7eken unsurlar \u015funlard\u0131r:<\/p>\n<ul>\n<li><b>\u0130\u015fletme Faaliyetleri:<\/b> \u0130\u015fletme faaliyetlerinden 2,52 milyar TL nakit giri\u015fi sa\u011flanm\u0131\u015ft\u0131r. Bu rakam 2024 y\u0131l\u0131ndaki 92,43 milyon TL&#8217;ye k\u0131yasla \u00e7ok ciddi bir art\u0131\u015f\u0131 ifade etmektedir.<\/li>\n<li><b>Yat\u0131r\u0131m Faaliyetleri:<\/b> Maddi duran varl\u0131k al\u0131mlar\u0131 nedeniyle 1,28 milyar TL nakit \u00e7\u0131k\u0131\u015f\u0131 ger\u00e7ekle\u015fmi\u015ftir.<\/li>\n<li><b>Geri Al\u0131nan Paylar:<\/b> \u015eirket, \u00f6zkaynaklar i\u00e7erisinde 284,58 milyon TL tutar\u0131nda kendi paylar\u0131n\u0131 geri alm\u0131\u015ft\u0131r.<\/li>\n<li><b>Sermaye Avans\u0131:<\/b> D\u00f6nem i\u00e7inde 181,49 milyon TL tutar\u0131nda sermaye avans\u0131 giri\u015fi kaydedilmi\u015ftir.<\/li>\n<li><b>Nakit Art\u0131\u015f\u0131:<\/b> Y\u0131l sonu itibar\u0131yla nakit ve nakit benzerleri mevcudu, y\u0131l ba\u015f\u0131na g\u00f6re 972 milyon TL net art\u0131\u015f g\u00f6stererek 987,97 milyon TL&#8217;ye ula\u015fm\u0131\u015ft\u0131r.<\/li>\n<\/ul>\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;<\/p>\n<h2>5. Denetim Sonu\u00e7lar\u0131 ve Yasal Uyumluluk<\/h2>\n<p>Ba\u011f\u0131ms\u0131z denetim raporunda a\u015fa\u011f\u0131daki yasal hususlar teyit edilmi\u015ftir:<\/p>\n<ol>\n<li><b>Risk Y\u00f6netimi:<\/b> 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu (TTK) uyar\u0131nca haz\u0131rlanan &#8220;Riskin Erken Saptanmas\u0131 Sistemi ve Komitesi Hakk\u0131nda Denet\u00e7i Raporu&#8221; 10 \u015eubat 2026 tarihinde y\u00f6netim kuruluna sunulmu\u015ftur.<\/li>\n<li><b>Defter Tutma D\u00fczeni:<\/b> Grubun defter tutma d\u00fczeninin, finansal tablolar\u0131n\u0131n ve kanun ile esas s\u00f6zle\u015fme h\u00fck\u00fcmlerine uygunlu\u011fu teyit edilmi\u015ftir.<\/li>\n<li><b>Bilgi Payla\u015f\u0131m\u0131:<\/b> Y\u00f6netim Kurulu, denetim kapsam\u0131nda istenen t\u00fcm a\u00e7\u0131klamalar\u0131 yapm\u0131\u015f ve talep edilen belgeleri sunmu\u015ftur.<\/li>\n<\/ol>\n<p><b>Sonu\u00e7 olarak;<\/b> Graint\u00fcrk Holding, 2025 y\u0131l\u0131nda operasyonel gelirlerini %60&#8217;a yak\u0131n art\u0131r\u0131rken, holding yap\u0131s\u0131na ge\u00e7i\u015fle birlikte varl\u0131k baz\u0131n\u0131 ve \u00f6zkaynak g\u00fcc\u00fcn\u00fc tahkim etmi\u015ftir. Finansal tablolar, Grubun mevcut finansal durumunu \u015feffaf ve ger\u00e7e\u011fe uygun bir \u015fekilde yans\u0131tmaktad\u0131r.<\/p>\n<button class=\"simplefavorite-button\" data-postid=\"1050\" data-siteid=\"1\" data-groupid=\"1\" data-favoritecount=\"0\" style=\"\">Favorile <i class=<\/button>","protected":false},"excerpt":{"rendered":"<p>Wordpress Blog Sayfas\u0131 \u00d6zeti (Turkish)<br \/>\nGraint\u00fcrk Holding\u2019den 2025 Y\u0131l\u0131nda Rekor B\u00fcy\u00fcme!<br \/>\nGraint\u00fcrk Holding, 2025 y\u0131l\u0131 konsolide finansal sonu\u00e7lar\u0131n\u0131 a\u00e7\u0131klad\u0131. Has\u0131lat\u0131n\u0131 7,27 milyar TL\u2019ye, net d\u00f6nem k\u00e2r\u0131n\u0131 ise 1,79 milyar TL\u2019nin \u00fczerine \u00e7\u0131karan \u015firket, stratejik enerji ve g\u0131da yat\u0131r\u0131mlar\u0131yla portf\u00f6y\u00fcn\u00fc g\u00fc\u00e7lendirmeye devam ediyor. \u00d6zkaynaklar\u0131n\u0131 9 milyar TL baraj\u0131n\u0131n \u00fczerine ta\u015f\u0131yan Holding, \u00f6n\u00fcm\u00fczdeki d\u00f6nem i\u00e7in kay\u0131tl\u0131 sermaye tavan\u0131n\u0131 10 milyar TL\u2019ye \u00e7\u0131karma karar\u0131 alarak b\u00fcy\u00fcme hedeflerini bir \u00fcst seviyeye ta\u015f\u0131d\u0131. Graint\u00fcrk\u2019\u00fcn g\u00fc\u00e7l\u00fc finansal performans\u0131 ve yat\u0131r\u0131m detaylar\u0131 i\u00e7in blog yaz\u0131m\u0131z\u0131n devam\u0131n\u0131 inceleyebilirsiniz.<br \/>\nWordpress Blog Page Excerpt (English)<br \/>\nRecord Growth from Graint\u00fcrk Holding in 2025!<br \/>\nGraint\u00fcrk Holding has announced its consolidated financial results for 2025. With revenue climbing to 7.27 billion TL and net period profit exceeding 1.79 billion TL, the company continues to strengthen its portfolio through strategic energy and food investments. Pushing its total equity past the 9 billion TL threshold, the Holding has set its sights higher by deciding to increase its authorized capital ceiling to 10 billion TL for the upcoming period. Read more on our blog to explore Graint\u00fcrk\u2019s robust financial performance and investment details.<\/p>\n","protected":false},"author":1,"featured_media":974,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[238],"class_list":["post-1050","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bilancoanalizi","tag-grtho"],"_links":{"self":[{"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/posts\/1050","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/comments?post=1050"}],"version-history":[{"count":4,"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/posts\/1050\/revisions"}],"predecessor-version":[{"id":1061,"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/posts\/1050\/revisions\/1061"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/media\/974"}],"wp:attachment":[{"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/media?parent=1050"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/categories?post=1050"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/tags?post=1050"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}