{"id":2178,"date":"2026-04-23T16:49:59","date_gmt":"2026-04-23T13:49:59","guid":{"rendered":"https:\/\/tabildot.com.tr\/marketrisk\/?p=2178"},"modified":"2026-04-23T16:52:13","modified_gmt":"2026-04-23T13:52:13","slug":"ske-deirmencilik-2025-finansal-analizi-haslat-zarar-ve-gelecek-beklentileri","status":"publish","type":"post","link":"https:\/\/tabildot.com.tr\/marketrisk\/2178","title":{"rendered":"\ud83d\udd34 S\u00f6ke De\u011firmencilik 2025 Finansal Analizi: Has\u0131lat, Zarar ve Gelecek Beklentileri"},"content":{"rendered":"<p><iframe loading=\"lazy\" title=\"\ud83d\udd34 S\u00f6ke De\u011firmencilik 2025 Finansal Analizi: Has\u0131lat, Zarar ve Gelecek Beklentileri\" width=\"858\" height=\"483\" src=\"https:\/\/www.youtube.com\/embed\/9A6_BY7n5hQ?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe><\/p>\n<pre>\ud83d\udd34 SOKE 2025\/12 Bilan\u00e7o Analizi | S\u00f6ke De\u011firmencilik\r\nS\u00f6ke De\u011firmencilik 2025 Y\u0131l\u0131 Finansal Raporu \u00d6nemli Ba\u015fl\u0131klar\r\nBa\u011f\u0131ms\u0131z Denet\u00e7i G\u00f6r\u00fc\u015f\u00fc: G\u00fc\u00e7bir Ba\u011f\u0131ms\u0131z Denetim A.\u015e. taraf\u0131ndan haz\u0131rlanan raporda 31 Aral\u0131k 2025 tarihli konsolide finansal tablolar i\u00e7in t\u00fcm \u00f6nemli y\u00f6nleriyle ger\u00e7e\u011fe uygun bir sunum yap\u0131ld\u0131\u011f\u0131 belirtilerek olumlu g\u00f6r\u00fc\u015f sunulmu\u015ftur\r\nHas\u0131lat ve K\u00e2rl\u0131l\u0131k Durumu: Grup 2025 hesap d\u00f6neminde 7.536.859.158 TL toplam has\u0131lat elde etmi\u015f, ancak y\u0131l\u0131 356.568.620 TL konsolide net d\u00f6nem zarar\u0131 ile kapatm\u0131\u015ft\u0131r\r\nEnflasyon Muhasebesi Uygulamas\u0131: Finansal tablolar T\u00fcrkiye'deki y\u00fcksek enflasyon nedeniyle TMS 29 \"Y\u00fcksek Enflasyonlu Ekonomilerde Finansal Raporlama\" standard\u0131na uygun olarak 31 Aral\u0131k 2025 tarihli sat\u0131n alma g\u00fcc\u00fc cinsinden sunulmu\u015ftur\r\nVarl\u0131klar ve \u00d6zkaynaklar: 31 Aral\u0131k 2025 itibar\u0131yla Grubun toplam varl\u0131klar\u0131 6.615.457.948 TL ve ana ortakl\u0131\u011fa ait toplam \u00f6zkaynaklar\u0131 3.959.364.285 TL seviyesindedir\r\nStratejik Yat\u0131r\u0131mlar ve \u0130\u015ftirakler: \u015eirket ABD merkezli organik ve glutensiz \u00fcr\u00fcnler \u00fcreten Rudi's Organic and Gluten Free Brands Inc \u015firketinin %12,65 pay\u0131na sahiptir\r\nAyr\u0131ca oyun hamuru ve oyuncak \u00fcretimi yapan Gen Oyuncak'\u0131n %60 hissesini elinde bulundurmaktad\u0131r\r\nOperasyonel Bilgiler: S\u00f6ke ve Ankara'da un fabrikalar\u0131 bulunan Grubun 2025 sonu itibar\u0131yla toplam personel say\u0131s\u0131 437 ki\u015fidir<\/pre>\n<h1>S\u00f6ke De\u011firmencilik 2025 Y\u0131l\u0131 Konsolide Finansal Bilgilendirme Raporu<\/h1>\n<h2>Y\u00f6netici \u00d6zeti<\/h2>\n<p>Bu belge, S\u00f6ke De\u011firmencilik Sanayi ve Ticaret A.\u015e.&#8217;nin (&#8220;\u015eirket&#8221;) ve ba\u011fl\u0131 ortakl\u0131\u011f\u0131 Gen Oyuncak&#8217;\u0131n (hep birlikte &#8220;Grup&#8221;) 31 Aral\u0131k 2025 tarihinde sona eren hesap d\u00f6nemine ait ba\u011f\u0131ms\u0131z denetim raporu ve konsolide finansal tablolar\u0131n\u0131n kapsaml\u0131 bir sentezidir.<\/p>\n<p>G\u00fc\u00e7bir Ba\u011f\u0131ms\u0131z Denetim A.\u015e. taraf\u0131ndan haz\u0131rlanan rapor, Grup\u2019un finansal durumunun T\u00fcrkiye Finansal Raporlama Standartlar\u0131\u2019na (TFRS) uygun olarak t\u00fcm \u00f6nemli y\u00f6nleriyle ger\u00e7e\u011fe uygun bir bi\u00e7imde sunuldu\u011fu y\u00f6n\u00fcnde <b>olumlu (\u015farts\u0131z) g\u00f6r\u00fc\u015f<\/b> bildirmi\u015ftir. 2025 y\u0131l\u0131 finansal tablolar\u0131, T\u00fcrkiye&#8217;deki y\u00fcksek enflasyon nedeniyle <b>TMS 29 (Y\u00fcksek Enflasyonlu Ekonomilerde Finansal Raporlama)<\/b> standard\u0131 uygulanarak, 31 Aral\u0131k 2025 tarihindeki sat\u0131n alma g\u00fcc\u00fc cinsinden sunulmu\u015ftur.<\/p>\n<p><b>Kritik \u00c7\u0131kar\u0131mlar:<\/b><\/p>\n<ul>\n<li><b>Has\u0131lat Art\u0131\u015f\u0131 ve Operasyonel Performans:<\/b> Grup, 2025 y\u0131l\u0131nda 7,5 milyar TL&#8217;nin \u00fczerinde has\u0131lat elde etmi\u015ftir. Ancak sat\u0131\u015flar\u0131n maliyetindeki art\u0131\u015f nedeniyle br\u00fct kar marj\u0131nda bir \u00f6nceki y\u0131la g\u00f6re daralma g\u00f6zlemlenmi\u015ftir.<\/li>\n<li><b>Net D\u00f6nem Zarar\u0131:<\/b> Grup, 2025 y\u0131l\u0131n\u0131 356,5 milyon TL net d\u00f6nem zarar\u0131 ile kapatm\u0131\u015ft\u0131r. Bu zararda finansman giderleri ve net parasal pozisyon kay\u0131plar\u0131 etkili olmu\u015ftur.<\/li>\n<li><b>Enflasyon Muhasebesi Etkisi:<\/b> TMS 29 uygulamas\u0131, finansal tablolar \u00fczerinde \u00f6nemli de\u011fi\u015fikliklere yol a\u00e7m\u0131\u015f; 2024 y\u0131l\u0131 verileri de kar\u015f\u0131la\u015ft\u0131r\u0131labilirlik ad\u0131na 2025 y\u0131l\u0131 sat\u0131n alma g\u00fcc\u00fcne g\u00f6re yeniden d\u00fczenlenmi\u015ftir.<\/li>\n<li><b>M\u00fclkiyet Yap\u0131s\u0131:<\/b> \u015eirket&#8217;in %75,49&#8217;u Ulusoy Un Sanayi ve Ticaret A.\u015e.&#8217;ye aittir; %24,51&#8217;lik pay ise halka a\u00e7\u0131kt\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>1. Grup Organizasyonu ve Faaliyet Yap\u0131s\u0131<\/h2>\n<p>1963 y\u0131l\u0131nda kurulan S\u00f6ke De\u011firmencilik, un ve un \u00fcr\u00fcnleri sekt\u00f6r\u00fcnde faaliyet g\u00f6steren, T\u00fcrkiye&#8217;nin \u00f6nde gelen sanayi kurulu\u015flar\u0131ndan biridir.<\/p>\n<ul>\n<li><b>\u00dcretim Tesisleri:<\/b> S\u00f6ke ve Ankara&#8217;da bulunan fabrikalar\u0131n yan\u0131 s\u0131ra, Samsun&#8217;da kiralanan bir tesiste unlu mamuller \u00fcretimi yap\u0131lmaktad\u0131r.<\/li>\n<li><b>\u015eube A\u011f\u0131:<\/b> \u015eirket&#8217;in Ankara, \u0130stanbul, Samsun ve Konya&#8217;da \u015fubeleri bulunmaktad\u0131r.<\/li>\n<li><b>Ba\u011fl\u0131 Ortakl\u0131k:<\/b> Grup, her t\u00fcrl\u00fc oyun hamuru ve oyuncak imalat\u0131 alan\u0131nda faaliyet g\u00f6steren <b>Gen Oyuncak Sanayi ve Ticaret A.\u015e.<\/b>&#8216;nin %60 hissesine sahiptir.<\/li>\n<li><b>\u0130stihdam:<\/b> 31 Aral\u0131k 2025 itibar\u0131yla Grup b\u00fcnyesinde toplam <b>437 personel<\/b> \u00e7al\u0131\u015fmaktad\u0131r (2024: 447).<\/li>\n<li><b>Sahiplik:<\/b> 11 Ocak 2022 tarihinde Ulusoy Un taraf\u0131ndan sat\u0131n al\u0131nan \u015eirket, Ocak 2023&#8217;te halka arz edilerek Y\u0131ld\u0131z Pazar&#8217;da i\u015flem g\u00f6rmeye ba\u015flam\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>2. Ba\u011f\u0131ms\u0131z Denetim Bulgular\u0131 ve G\u00f6r\u00fc\u015f\u00fc<\/h2>\n<h3>2.1. Denet\u00e7i G\u00f6r\u00fc\u015f\u00fc<\/h3>\n<p>Ba\u011f\u0131ms\u0131z denet\u00e7i, konsolide finansal tablolar\u0131n Grup\u2019un finansal performans\u0131n\u0131 ve nakit ak\u0131\u015flar\u0131n\u0131 ger\u00e7e\u011fe uygun bir bi\u00e7imde sundu\u011funu teyit etmi\u015ftir.<\/p>\n<h3>2.2. Kilit Denetim Konular\u0131<\/h3>\n<p>Denetim s\u00fcrecinde mesleki muhakeme a\u00e7\u0131s\u0131ndan en \u00e7ok \u00f6nem arz eden iki temel konu belirlenmi\u015ftir:<\/p>\n<ol>\n<li><b>Has\u0131lat\u0131n Kaydedilmesi:<\/b> \u0130\u015flem hacminin y\u00fcksekli\u011fi ve has\u0131lat\u0131n performans takibi i\u00e7in en \u00f6nemli kriter olmas\u0131 nedeniyle bu alan mercek alt\u0131na al\u0131nm\u0131\u015ft\u0131r. Denet\u00e7iler, sat\u0131\u015f s\u00fcre\u00e7lerini ve kontrollerini test etmi\u015f, ticari alacak bakiyeleri i\u00e7in m\u00fc\u015fterilerden do\u011frulama mektuplar\u0131 alm\u0131\u015ft\u0131r.<\/li>\n<li><b>TMS 29 Enflasyon Muhasebesi Uygulamas\u0131:<\/b> T\u00fcrkiye ekonomisindeki y\u00fcksek enflasyon nedeniyle finansal tablolar\u0131n yeniden d\u00fczenlenmesi karma\u015f\u0131k hesaplamalar gerektirmi\u015ftir. Denetim ekibi, parasal ve parasal olmayan kalem ayr\u0131m\u0131n\u0131, T\u00dc\u0130K endekslerinin do\u011frulu\u011funu ve matematiksel hesaplamalar\u0131 kontrol etmi\u015ftir.<\/li>\n<\/ol>\n<h3>2.3. Dikkat \u00c7ekilen Husus<\/h3>\n<p>Denetim s\u00f6zle\u015fmesinin d\u00f6nem sonras\u0131nda imzalanm\u0131\u015f olmas\u0131 nedeniyle denet\u00e7i, 31 Aral\u0131k 2025 tarihindeki fiziki stok say\u0131m\u0131na kat\u0131lamam\u0131\u015ft\u0131r. Ancak, stoklar\u0131n varl\u0131\u011f\u0131 ve de\u011ferlemesine y\u00f6nelik <b>alternatif denetim prosed\u00fcrleri<\/b> uygulanarak yeterli kan\u0131t elde edildi\u011fi belirtilmi\u015ftir.<\/p>\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. Finansal Performans Analizi<\/h2>\n<h3>3.1. Gelir Tablosu \u00d6zeti<\/h3>\n<p>Grup\u2019un 2025 y\u0131l\u0131 faaliyet sonu\u00e7lar\u0131, enflasyona g\u00f6re d\u00fczeltilmi\u015f rakamlarla a\u015fa\u011f\u0131da sunulmu\u015ftur:<\/p>\n<table border=\"1\">\n<tbody>\n<tr>\n<td>Kalem (TL)<\/td>\n<td>1 Ocak &#8211; 31 Aral\u0131k 2025<\/td>\n<td>1 Ocak &#8211; 31 Aral\u0131k 2024<\/td>\n<\/tr>\n<tr>\n<td><b>Has\u0131lat<\/b><\/td>\n<td>7.536.859.158<\/td>\n<td>7.153.280.073<\/td>\n<\/tr>\n<tr>\n<td><b>Sat\u0131\u015flar\u0131n Maliyeti<\/b><\/td>\n<td>(6.967.059.958)<\/td>\n<td>(6.348.326.160)<\/td>\n<\/tr>\n<tr>\n<td><b>Br\u00fct Kar<\/b><\/td>\n<td>569.799.200<\/td>\n<td>804.953.913<\/td>\n<\/tr>\n<tr>\n<td><b>Esas Faaliyet Kar\u0131<\/b><\/td>\n<td>97.478.779<\/td>\n<td>208.202.058<\/td>\n<\/tr>\n<tr>\n<td><b>Finansman Gideri \u00d6ncesi Kar<\/b><\/td>\n<td>55.330.171<\/td>\n<td>235.923.154<\/td>\n<\/tr>\n<tr>\n<td><b>Net Parasal Pozisyon Kayb\u0131<\/b><\/td>\n<td>(181.267.747)<\/td>\n<td>(503.205.533)<\/td>\n<\/tr>\n<tr>\n<td><b>D\u00f6nem Net Zarar\u0131<\/b><\/td>\n<td>(356.568.620)<\/td>\n<td>(355.946.735)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>3.2. Operasyonel ve Finansal Gider Analizi<\/h3>\n<ul>\n<li><b>Br\u00fct Kar Daralmas\u0131:<\/b> Has\u0131lat %5,4 oran\u0131nda artarken, sat\u0131\u015flar\u0131n maliyetindeki %9,7&#8217;lik art\u0131\u015f br\u00fct kar\u0131 bask\u0131lam\u0131\u015ft\u0131r.<\/li>\n<li><b>Faaliyet Giderleri:<\/b> Pazarlama giderleri (431,9 milyon TL) ve genel y\u00f6netim giderleri (138,1 milyon TL) en b\u00fcy\u00fck gider kalemlerini olu\u015fturmaktad\u0131r.<\/li>\n<li><b>Finansman Maliyetleri:<\/b> Finansman giderleri 518,1 milyon TL olarak ger\u00e7ekle\u015firken, finansman gelirleri 289,8 milyon TL seviyesinde kalm\u0131\u015ft\u0131r.<\/li>\n<li><b>Parasal Pozisyon:<\/b> Enflasyon d\u00fczeltmesi sonucu olu\u015fan net parasal pozisyon kayb\u0131, 181,3 milyon TL ile net zarar\u0131n \u00f6nemli bir bile\u015feni olmu\u015ftur.<\/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. Konsolide Finansal Durum (Bilan\u00e7o)<\/h2>\n<p>31 Aral\u0131k 2025 itibar\u0131yla Grup\u2019un varl\u0131k ve kaynak yap\u0131s\u0131 \u015fu \u015fekildedir:<\/p>\n<h3>4.1. Varl\u0131k Yap\u0131s\u0131<\/h3>\n<ul>\n<li><b>Toplam Varl\u0131klar:<\/b> 6,61 milyar TL d\u00fczeyindedir.<\/li>\n<li><b>D\u00f6nen Varl\u0131klar:<\/b> 2,90 milyar TL. Bu tutar\u0131n %47,8&#8217;ini (1,38 milyar TL) ticari alacaklar, %29,5&#8217;ini (855,8 milyon TL) nakit ve nakit benzerleri olu\u015fturmaktad\u0131r.<\/li>\n<li><b>Duran Varl\u0131klar:<\/b> 3,72 milyar TL. Maddi duran varl\u0131klar (2,77 milyar TL) toplam varl\u0131klar\u0131n yakla\u015f\u0131k %42&#8217;sini olu\u015fturmaktad\u0131r. Maddi olmayan duran varl\u0131klar kaleminde 586,7 milyon TL de\u011ferinde <b>\u015ferefiye<\/b> bulunmaktad\u0131r.<\/li>\n<\/ul>\n<h3>4.2. Kaynak ve Bor\u00e7 Yap\u0131s\u0131<\/h3>\n<ul>\n<li><b>Toplam Y\u00fck\u00fcml\u00fcl\u00fckler:<\/b> 2,71 milyar TL.\n<ul>\n<li><b>K\u0131sa Vadeli Y\u00fck\u00fcml\u00fcl\u00fckler:<\/b> 1,77 milyar TL (B\u00fcy\u00fck b\u00f6l\u00fcm\u00fc 1,59 milyar TL ile ticari bor\u00e7lard\u0131r).<\/li>\n<li><b>Uzun Vadeli Y\u00fck\u00fcml\u00fcl\u00fckler:<\/b> 934,9 milyon TL (473,2 milyon TL finansal bor\u00e7lanmalar).<\/li>\n<\/ul>\n<\/li>\n<li><b>\u00d6zkaynaklar:<\/b> 3,91 milyar TL. \u00d6zkaynaklar i\u00e7inde 1,83 milyar TL sermaye d\u00fczeltme fark\u0131 ve 1,14 milyar TL maddi duran varl\u0131k yeniden de\u011ferleme art\u0131\u015flar\u0131 yer almaktad\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. \u00d6nemli Muhasebe Politikalar\u0131 ve \u0130lkeleri<\/h2>\n<h3>5.1. Enflasyon Muhasebesi (TMS 29)<\/h3>\n<p>Finansal tablolar\u0131n haz\u0131rlanmas\u0131nda T\u00dc\u0130K taraf\u0131ndan yay\u0131mlanan T\u00fcketici Fiyat Endeksi (T\u00dcFE) esas al\u0131nm\u0131\u015ft\u0131r.<\/p>\n<ul>\n<li><b>31 Aral\u0131k 2025 Endeksi:<\/b> 3.513,87 (Katsay\u0131: 1,00000)<\/li>\n<li><b>31 Aral\u0131k 2024 Endeksi:<\/b> 2.684,55 (Katsay\u0131: 1,30892) Parasal olmayan kalemler (stoklar, maddi duran varl\u0131klar, \u00f6zkaynaklar) ilgili tarihlerdeki katsay\u0131lar kullan\u0131larak d\u00fczeltilmi\u015ftir.<\/li>\n<\/ul>\n<h3>5.2. Maddi Duran Varl\u0131klar\u0131n De\u011ferlemesi<\/h3>\n<p>Grup; arsalar, binalar, tesis, makine ve cihazlar ile ta\u015f\u0131tlar i\u00e7in <b>yeniden de\u011ferleme modelini<\/b> benimsemi\u015ftir. Olu\u015fan de\u011fer farklar\u0131 \u00f6zkaynaklar alt\u0131ndaki yeniden de\u011ferleme fonunda izlenmektedir.<\/p>\n<h3>5.3. Has\u0131lat Tan\u0131ma<\/h3>\n<p>Has\u0131lat, performans y\u00fck\u00fcml\u00fcl\u00fcklerinin yerine getirilmesi (mallar\u0131n teslimi) ve ekonomik faydalar\u0131n Grup&#8217;a akmas\u0131n\u0131n muhtemel olmas\u0131 \u00fczerine tahakkuk esas\u0131na g\u00f6re kaydedilmektedir. Net sat\u0131\u015flar; iade, indirim ve vergiler d\u00fc\u015f\u00fcld\u00fckten sonraki tutar\u0131 ifade eder.<\/p>\n<h3>5.4. Mevzuata Uygunluk<\/h3>\n<p>6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu uyar\u0131nca, \u015eirket&#8217;in defter tutma d\u00fczeninin kanun ve esas s\u00f6zle\u015fme h\u00fck\u00fcmlerine uygun oldu\u011fu, Y\u00f6netim Kurulu&#8217;nun denetim kapsam\u0131nda gerekli a\u00e7\u0131klamalar\u0131 yapt\u0131\u011f\u0131 ve belgeleri sa\u011flad\u0131\u011f\u0131 teyit edilmi\u015ftir. Riskin Erken Saptanmas\u0131 Sistemi ve Komitesi Hakk\u0131nda Denet\u00e7i Raporu 22 Nisan 2026 tarihinde sunulmu\u015ftur.<\/p>\n<p>&nbsp;<\/p>\n<h3 class=\"paragraph is-rich-chat-ui heading2 ng-star-inserted\" role=\"heading\" data-start-index=\"5560\" aria-level=\"2\"><span class=\"ng-star-inserted\" data-start-index=\"5560\">Temel Terimler S\u00f6zl\u00fc\u011f\u00fc<\/span><\/h3>\n<table class=\"is-rich-chat-ui\" data-start-index=\"5591\">\n<tbody>\n<tr class=\"ng-star-inserted\">\n<th class=\"ng-star-inserted\">\n<div class=\"paragraph is-rich-chat-ui table-paragraph normal ng-star-inserted\" data-start-index=\"5591\"><span class=\"ng-star-inserted\" data-start-index=\"5591\">Terim<\/span><\/div>\n<\/th>\n<th class=\"ng-star-inserted\">\n<div class=\"paragraph is-rich-chat-ui table-paragraph normal ng-star-inserted\" data-start-index=\"5596\"><span class=\"ng-star-inserted\" data-start-index=\"5596\">Tan\u0131m<\/span><\/div>\n<\/th>\n<\/tr>\n<tr class=\"ng-star-inserted\">\n<td class=\"ng-star-inserted\">\n<div class=\"paragraph is-rich-chat-ui table-paragraph normal ng-star-inserted\" data-start-index=\"5601\"><b class=\"ng-star-inserted\" data-start-index=\"5601\">TFRS (T\u00fcrkiye Finansal Raporlama Standartlar\u0131)<\/b><\/div>\n<\/td>\n<td class=\"ng-star-inserted\">\n<div class=\"paragraph is-rich-chat-ui table-paragraph normal ng-star-inserted\" data-start-index=\"5647\"><span class=\"ng-star-inserted\" data-start-index=\"5647\">KGK taraf\u0131ndan yay\u0131mlanan, uluslararas\u0131 standartlarla uyumlu finansal raporlama ilkeleri b\u00fct\u00fcn\u00fcd\u00fcr.<\/span><\/div>\n<\/td>\n<\/tr>\n<tr class=\"ng-star-inserted\">\n<td class=\"ng-star-inserted\">\n<div class=\"paragraph is-rich-chat-ui table-paragraph normal ng-star-inserted\" data-start-index=\"5746\"><b class=\"ng-star-inserted\" data-start-index=\"5746\">TMS 29<\/b><\/div>\n<\/td>\n<td class=\"ng-star-inserted\">\n<div class=\"paragraph is-rich-chat-ui table-paragraph normal ng-star-inserted\" data-start-index=\"5752\"><span class=\"ng-star-inserted\" data-start-index=\"5752\">Y\u00fcksek enflasyonlu ekonomilerde finansal tablolar\u0131n sat\u0131n alma g\u00fcc\u00fcndeki de\u011fi\u015fimlere g\u00f6re d\u00fczeltilmesini d\u00fczenleyen muhasebe standard\u0131d\u0131r.<\/span><\/div>\n<\/td>\n<\/tr>\n<tr class=\"ng-star-inserted\">\n<td class=\"ng-star-inserted\">\n<div class=\"paragraph is-rich-chat-ui table-paragraph normal ng-star-inserted\" data-start-index=\"5890\"><b class=\"ng-star-inserted\" data-start-index=\"5890\">Kilit Denetim Konular\u0131 (KDK)<\/b><\/div>\n<\/td>\n<td class=\"ng-star-inserted\">\n<div class=\"paragraph is-rich-chat-ui table-paragraph normal ng-star-inserted\" data-start-index=\"5918\"><span class=\"ng-star-inserted\" data-start-index=\"5918\">Denet\u00e7inin mesleki muhakemesine g\u00f6re cari d\u00f6nemin denetiminde en \u00e7ok \u00f6nem arz eden ve denetim raporunda ayr\u0131ca a\u00e7\u0131klanan konulard\u0131r.<\/span><\/div>\n<\/td>\n<\/tr>\n<tr class=\"ng-star-inserted\">\n<td class=\"ng-star-inserted\">\n<div class=\"paragraph is-rich-chat-ui table-paragraph normal ng-star-inserted\" data-start-index=\"6050\"><b class=\"ng-star-inserted\" data-start-index=\"6050\">Konsolide Finansal Tablolar<\/b><\/div>\n<\/td>\n<td class=\"ng-star-inserted\">\n<div class=\"paragraph is-rich-chat-ui table-paragraph normal ng-star-inserted\" data-start-index=\"6077\"><span class=\"ng-star-inserted\" data-start-index=\"6077\">Ana ortakl\u0131k ve ba\u011fl\u0131 ortakl\u0131klar\u0131n\u0131n varl\u0131k, y\u00fck\u00fcml\u00fcl\u00fck, \u00f6zkaynak, gelir ve giderlerinin tek bir ekonomik varl\u0131\u011fa aitmi\u015f gibi sunuldu\u011fu tablolard\u0131r.<\/span><\/div>\n<\/td>\n<\/tr>\n<tr class=\"ng-star-inserted\">\n<td class=\"ng-star-inserted\">\n<div class=\"paragraph is-rich-chat-ui table-paragraph normal ng-star-inserted\" data-start-index=\"6226\"><b class=\"ng-star-inserted\" data-start-index=\"6226\">Yeniden De\u011ferleme Modeli<\/b><\/div>\n<\/td>\n<td class=\"ng-star-inserted\">\n<div class=\"paragraph is-rich-chat-ui table-paragraph normal ng-star-inserted\" data-start-index=\"6250\"><span class=\"ng-star-inserted\" data-start-index=\"6250\">Maddi duran varl\u0131klar\u0131n maliyet bedeli yerine, makul de\u011ferinden birikmi\u015f amortisman ve de\u011fer d\u00fc\u015f\u00fckl\u00fckleri indirildikten sonraki tutar \u00fczerinden takip edilmesidir.<\/span><\/div>\n<\/td>\n<\/tr>\n<tr class=\"ng-star-inserted\">\n<td class=\"ng-star-inserted\">\n<div class=\"paragraph is-rich-chat-ui table-paragraph normal ng-star-inserted\" data-start-index=\"6412\"><b class=\"ng-star-inserted\" data-start-index=\"6412\">\u0130\u015fletmenin S\u00fcreklili\u011fi<\/b><\/div>\n<\/td>\n<td class=\"ng-star-inserted\">\n<div class=\"paragraph is-rich-chat-ui table-paragraph normal ng-star-inserted\" data-start-index=\"6434\"><span class=\"ng-star-inserted\" data-start-index=\"6434\">Bir i\u015fletmenin \u00f6ng\u00f6r\u00fclebilir gelecekte faaliyetlerini s\u00fcrd\u00fcrece\u011fi ve tasfiye niyetinin olmad\u0131\u011f\u0131 varsay\u0131m\u0131d\u0131r.<\/span><\/div>\n<\/td>\n<\/tr>\n<tr class=\"ng-star-inserted\">\n<td class=\"ng-star-inserted\">\n<div class=\"paragraph is-rich-chat-ui table-paragraph normal ng-star-inserted\" data-start-index=\"6543\"><b class=\"ng-star-inserted\" data-start-index=\"6543\">Has\u0131lat<\/b><\/div>\n<\/td>\n<td class=\"ng-star-inserted\">\n<div class=\"paragraph is-rich-chat-ui table-paragraph normal ng-star-inserted\" data-start-index=\"6550\"><span class=\"ng-star-inserted\" data-start-index=\"6550\">Bir i\u015fletmenin ola\u011fan faaliyetleri \u00e7er\u00e7evesinde, mal veya hizmet teslimi kar\u015f\u0131l\u0131\u011f\u0131nda elde etti\u011fi veya etmeyi bekledi\u011fi br\u00fct ekonomik yarar giri\u015fidir.<\/span><\/div>\n<\/td>\n<\/tr>\n<tr class=\"ng-star-inserted\">\n<td class=\"ng-star-inserted\">\n<div class=\"paragraph is-rich-chat-ui table-paragraph normal ng-star-inserted\" data-start-index=\"6700\"><b class=\"ng-star-inserted\" data-start-index=\"6700\">\u015eerefiye<\/b><\/div>\n<\/td>\n<td class=\"ng-star-inserted\">\n<div class=\"paragraph is-rich-chat-ui table-paragraph normal ng-star-inserted\" data-start-index=\"6708\"><span class=\"ng-star-inserted\" data-start-index=\"6708\">Bir i\u015fletmenin sat\u0131n al\u0131nmas\u0131 s\u0131ras\u0131nda \u00f6denen bedel ile sat\u0131n al\u0131nan varl\u0131klar\u0131n net makul de\u011feri aras\u0131ndaki farktan kaynaklanan maddi olmayan duran varl\u0131kt\u0131r.<\/span><\/div>\n<\/td>\n<\/tr>\n<tr class=\"ng-star-inserted\">\n<td class=\"ng-star-inserted\">\n<div class=\"paragraph is-rich-chat-ui table-paragraph normal ng-star-inserted\" data-start-index=\"6868\"><b class=\"ng-star-inserted\" data-start-index=\"6868\">Net Parasal Pozisyon Kazan\u00e7lar\u0131<\/b><\/div>\n<\/td>\n<td class=\"ng-star-inserted\">\n<div class=\"paragraph is-rich-chat-ui table-paragraph normal ng-star-inserted\" data-start-index=\"6899\"><span class=\"ng-star-inserted\" data-start-index=\"6899\">Enflasyonist bir ortamda parasal varl\u0131k ve y\u00fck\u00fcml\u00fcl\u00fcklerin elde tutulmas\u0131ndan kaynaklanan sat\u0131n alma g\u00fcc\u00fc de\u011fi\u015fiminin k\u00e2r\/zarar \u00fczerindeki etkisidir.<\/span><\/div>\n<\/td>\n<\/tr>\n<tr class=\"ng-star-inserted\">\n<td class=\"ng-star-inserted\">\n<div class=\"paragraph is-rich-chat-ui table-paragraph normal ng-star-inserted\" data-start-index=\"7048\"><b class=\"ng-star-inserted\" data-start-index=\"7048\">Amortisman<\/b><\/div>\n<\/td>\n<td class=\"ng-star-inserted\">\n<div class=\"paragraph is-rich-chat-ui table-paragraph normal ng-star-inserted\" data-start-index=\"7058\"><span class=\"ng-star-inserted\" data-start-index=\"7058\">Maddi duran varl\u0131klar\u0131n a\u015f\u0131nma, y\u0131pranma veya eskime pay\u0131n\u0131 ifade eden ve varl\u0131\u011f\u0131n faydal\u0131 \u00f6mr\u00fc boyunca maliyetinin giderle\u015ftirilmesi s\u00fcrecidir.<\/span><\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<button class=\"simplefavorite-button\" data-postid=\"2178\" data-siteid=\"1\" data-groupid=\"1\" data-favoritecount=\"0\" style=\"\">Favorile <i class=<\/button>","protected":false},"excerpt":{"rendered":"<p>\ud83d\udd34 SOKE 2025\/12 Bilan\u00e7o Analizi | S\u00f6ke De\u011firmencilik S\u00f6ke De\u011firmencilik 2025 Y\u0131l\u0131 Finansal Raporu \u00d6nemli Ba\u015fl\u0131klar Ba\u011f\u0131ms\u0131z Denet\u00e7i G\u00f6r\u00fc\u015f\u00fc: G\u00fc\u00e7bir Ba\u011f\u0131ms\u0131z Denetim A.\u015e. taraf\u0131ndan haz\u0131rlanan raporda 31 Aral\u0131k 2025 tarihli konsolide finansal tablolar i\u00e7in t\u00fcm \u00f6nemli y\u00f6nleriyle ger\u00e7e\u011fe uygun bir&#8230; <\/p>\n","protected":false},"author":1,"featured_media":1725,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[316],"class_list":["post-2178","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bilancoanalizi","tag-soke"],"_links":{"self":[{"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/posts\/2178","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=2178"}],"version-history":[{"count":2,"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/posts\/2178\/revisions"}],"predecessor-version":[{"id":2180,"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/posts\/2178\/revisions\/2180"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/media\/1725"}],"wp:attachment":[{"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/media?parent=2178"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/categories?post=2178"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tabildot.com.tr\/marketrisk\/wp-json\/wp\/v2\/tags?post=2178"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}