{
  "schema_version": 1,
  "company": {
    "id": "1050",
    "ticker": "PARSN",
    "name": "PARSAN MAKİNA PARÇALARI SANAYİİ A.Ş.",
    "city": "İSTANBUL",
    "auditor": "PwC BAĞIMSIZ DENETİM VE SERBEST MUHASEBECİ MALİ MÜŞAVİRLİK A.Ş",
    "source_url": "https://www.kap.org.tr/tr/sirket-bilgileri/ozet/1050-parsan-makina-parcalari-sanayii-a-s",
    "financial_url": "https://www.kap.org.tr/tr/sirket-finansal-bilgileri/1050-parsan-makina-parcalari-sanayii-a-s",
    "slug": "1050-parsn"
  },
  "kind": "operating",
  "default_period": "2026/06",
  "periods": [
    {
      "period": "2023/12",
      "label": "Aralık 2023",
      "date": "2023-12-31",
      "non_december": false,
      "period_duration_months": null,
      "period_length_source": "not provided in summary",
      "metrics": {
        "assets": {
          "value": 13033110213,
          "source_value": 13033110213,
          "source_unit": "TL",
          "source_label": "Toplam Varlıklar",
          "source_table": "FİNANSAL DURUM TABLOSU",
          "consolidation": "Konsolide",
          "basis": "balance_sheet_stock",
          "unit_factor": 1
        },
        "equity": {
          "value": 8051210552,
          "source_value": 8051210552,
          "source_unit": "TL",
          "source_label": "Toplam Özkaynaklar",
          "source_table": "FİNANSAL DURUM TABLOSU",
          "consolidation": "Konsolide",
          "basis": "balance_sheet_stock",
          "unit_factor": 1
        },
        "liabilities": {
          "value": 4981899661,
          "source_value": 4981899661,
          "source_unit": "TL",
          "source_label": "Toplam Yükümlülükler",
          "source_table": "FİNANSAL DURUM TABLOSU",
          "consolidation": "Konsolide",
          "basis": "balance_sheet_stock",
          "unit_factor": 1
        },
        "current_assets": {
          "value": 1684739242,
          "source_value": 1684739242,
          "source_unit": "TL",
          "source_label": "Dönen Varlıklar",
          "source_table": "FİNANSAL DURUM TABLOSU",
          "consolidation": "Konsolide",
          "basis": "balance_sheet_stock",
          "unit_factor": 1
        },
        "short_liabilities": {
          "value": 3093992998,
          "source_value": 3093992998,
          "source_unit": "TL",
          "source_label": "Kısa Vadeli Yükümlülükler",
          "source_table": "FİNANSAL DURUM TABLOSU",
          "consolidation": "Konsolide",
          "basis": "balance_sheet_stock",
          "unit_factor": 1
        },
        "long_liabilities": {
          "value": 1887906663,
          "source_value": 1887906663,
          "source_unit": "TL",
          "source_label": "Uzun Vadeli Yükümlülükler",
          "source_table": "FİNANSAL DURUM TABLOSU",
          "consolidation": "Konsolide",
          "basis": "balance_sheet_stock",
          "unit_factor": 1
        },
        "revenue": {
          "value": 3861926409,
          "source_value": 3861926409,
          "source_unit": "TL",
          "source_label": "Hasılat",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide",
          "basis": "reported_income_period",
          "unit_factor": 1
        },
        "gross_profit": {
          "value": 879851386,
          "source_value": 879851386,
          "source_unit": "TL",
          "source_label": "Brüt Kâr (Zarar)",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide",
          "basis": "reported_income_period",
          "unit_factor": 1
        },
        "operating_profit": {
          "value": 440241726,
          "source_value": 440241726,
          "source_unit": "TL",
          "source_label": "Esas Faaliyet Kârı (Zararı)",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide",
          "basis": "reported_income_period",
          "unit_factor": 1
        },
        "net_profit": {
          "value": 442086788,
          "source_value": 442086788,
          "source_unit": "TL",
          "source_label": "Net Dönem Kârı (Zararı)",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide",
          "basis": "reported_income_period",
          "unit_factor": 1
        },
        "parent_profit": {
          "value": 365127808,
          "source_value": 365127808,
          "source_unit": "TL",
          "source_label": "Dönem Kârının (Zararının) Dağılımı, Ana Ortaklık Payları",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide",
          "basis": "reported_income_period",
          "unit_factor": 1
        }
      },
      "ratios": {
        "gross_margin": 0.22782707198913899,
        "operating_margin": 0.1139953689883996,
        "net_margin": 0.11447312589119821,
        "equity_share": 0.6177505154501988,
        "liability_share": 0.38224948454980123,
        "current_ratio": 0.5445194100597638,
        "deposit_share": null,
        "borrowing_share": null,
        "short_liability_share": 0.6210468312360496,
        "liability_equity": 0.6187764720377915
      },
      "derived": {
        "working_capital": {
          "value": -1409253756,
          "formula": "current_assets - short_liabilities",
          "inputs": [
            "current_assets",
            "short_liabilities"
          ]
        }
      },
      "profit_status": "profit",
      "balance_reconciled": true,
      "diagnostics": []
    },
    {
      "period": "2024/12",
      "label": "Aralık 2024",
      "date": "2024-12-31",
      "non_december": false,
      "period_duration_months": null,
      "period_length_source": "not provided in summary",
      "metrics": {
        "assets": {
          "value": 16212165767,
          "source_value": 16212165767,
          "source_unit": "TL",
          "source_label": "Toplam Varlıklar",
          "source_table": "FİNANSAL DURUM TABLOSU",
          "consolidation": "Konsolide",
          "basis": "balance_sheet_stock",
          "unit_factor": 1
        },
        "equity": {
          "value": 10423284262,
          "source_value": 10423284262,
          "source_unit": "TL",
          "source_label": "Toplam Özkaynaklar",
          "source_table": "FİNANSAL DURUM TABLOSU",
          "consolidation": "Konsolide",
          "basis": "balance_sheet_stock",
          "unit_factor": 1
        },
        "liabilities": {
          "value": 5788881505,
          "source_value": 5788881505,
          "source_unit": "TL",
          "source_label": "Toplam Yükümlülükler",
          "source_table": "FİNANSAL DURUM TABLOSU",
          "consolidation": "Konsolide",
          "basis": "balance_sheet_stock",
          "unit_factor": 1
        },
        "current_assets": {
          "value": 1454293142,
          "source_value": 1454293142,
          "source_unit": "TL",
          "source_label": "Dönen Varlıklar",
          "source_table": "FİNANSAL DURUM TABLOSU",
          "consolidation": "Konsolide",
          "basis": "balance_sheet_stock",
          "unit_factor": 1
        },
        "short_liabilities": {
          "value": 3831530849,
          "source_value": 3831530849,
          "source_unit": "TL",
          "source_label": "Kısa Vadeli Yükümlülükler",
          "source_table": "FİNANSAL DURUM TABLOSU",
          "consolidation": "Konsolide",
          "basis": "balance_sheet_stock",
          "unit_factor": 1
        },
        "long_liabilities": {
          "value": 1957350656,
          "source_value": 1957350656,
          "source_unit": "TL",
          "source_label": "Uzun Vadeli Yükümlülükler",
          "source_table": "FİNANSAL DURUM TABLOSU",
          "consolidation": "Konsolide",
          "basis": "balance_sheet_stock",
          "unit_factor": 1
        },
        "revenue": {
          "value": 4172813608,
          "source_value": 4172813608,
          "source_unit": "TL",
          "source_label": "Hasılat",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide",
          "basis": "reported_income_period",
          "unit_factor": 1
        },
        "gross_profit": {
          "value": 444739535,
          "source_value": 444739535,
          "source_unit": "TL",
          "source_label": "Brüt Kâr (Zarar)",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide",
          "basis": "reported_income_period",
          "unit_factor": 1
        },
        "operating_profit": {
          "value": -224491727,
          "source_value": -224491727,
          "source_unit": "TL",
          "source_label": "Esas Faaliyet Kârı (Zararı)",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide",
          "basis": "reported_income_period",
          "unit_factor": 1
        },
        "net_profit": {
          "value": -407708277,
          "source_value": -407708277,
          "source_unit": "TL",
          "source_label": "Net Dönem Kârı (Zararı)",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide",
          "basis": "reported_income_period",
          "unit_factor": 1
        },
        "parent_profit": {
          "value": -334151945,
          "source_value": -334151945,
          "source_unit": "TL",
          "source_label": "Dönem Kârının (Zararının) Dağılımı, Ana Ortaklık Payları",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide",
          "basis": "reported_income_period",
          "unit_factor": 1
        }
      },
      "ratios": {
        "gross_margin": 0.1065802541832585,
        "operating_margin": -0.053798647169289046,
        "net_margin": -0.09770584437760489,
        "equity_share": 0.6429297856808671,
        "liability_share": 0.35707021431913294,
        "current_ratio": 0.3795592934817579,
        "deposit_share": null,
        "borrowing_share": null,
        "short_liability_share": 0.6618775743968178,
        "liability_equity": 0.555379797719269
      },
      "derived": {
        "working_capital": {
          "value": -2377237707,
          "formula": "current_assets - short_liabilities",
          "inputs": [
            "current_assets",
            "short_liabilities"
          ]
        }
      },
      "profit_status": "loss",
      "balance_reconciled": true,
      "diagnostics": []
    },
    {
      "period": "2025/12",
      "label": "Aralık 2025",
      "date": "2025-12-31",
      "non_december": false,
      "period_duration_months": null,
      "period_length_source": "not provided in summary",
      "metrics": {
        "assets": {
          "value": 24703156108,
          "source_value": 24703156108,
          "source_unit": "TL",
          "source_label": "Toplam Varlıklar",
          "source_table": "FİNANSAL DURUM TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "balance_sheet_stock",
          "unit_factor": 1
        },
        "equity": {
          "value": 14900795534,
          "source_value": 14900795534,
          "source_unit": "TL",
          "source_label": "Toplam Özkaynaklar",
          "source_table": "FİNANSAL DURUM TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "balance_sheet_stock",
          "unit_factor": 1
        },
        "liabilities": {
          "value": 9802360574,
          "source_value": 9802360574,
          "source_unit": "TL",
          "source_label": "Toplam Yükümlülükler",
          "source_table": "FİNANSAL DURUM TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "balance_sheet_stock",
          "unit_factor": 1
        },
        "current_assets": {
          "value": 2193610755,
          "source_value": 2193610755,
          "source_unit": "TL",
          "source_label": "Dönen Varlıklar",
          "source_table": "FİNANSAL DURUM TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "balance_sheet_stock",
          "unit_factor": 1
        },
        "short_liabilities": {
          "value": 6555876470,
          "source_value": 6555876470,
          "source_unit": "TL",
          "source_label": "Kısa Vadeli Yükümlülükler",
          "source_table": "FİNANSAL DURUM TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "balance_sheet_stock",
          "unit_factor": 1
        },
        "long_liabilities": {
          "value": 3246484104,
          "source_value": 3246484104,
          "source_unit": "TL",
          "source_label": "Uzun Vadeli Yükümlülükler",
          "source_table": "FİNANSAL DURUM TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "balance_sheet_stock",
          "unit_factor": 1
        },
        "revenue": {
          "value": 5021127247,
          "source_value": 5021127247,
          "source_unit": "TL",
          "source_label": "Hasılat",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "reported_income_period",
          "unit_factor": 1
        },
        "gross_profit": {
          "value": 319406817,
          "source_value": 319406817,
          "source_unit": "TL",
          "source_label": "Brüt Kâr (Zarar)",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "reported_income_period",
          "unit_factor": 1
        },
        "operating_profit": {
          "value": -519665011,
          "source_value": -519665011,
          "source_unit": "TL",
          "source_label": "Esas Faaliyet Kârı (Zararı)",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "reported_income_period",
          "unit_factor": 1
        },
        "net_profit": {
          "value": -1235506553,
          "source_value": -1235506553,
          "source_unit": "TL",
          "source_label": "Net Dönem Kârı (Zararı)",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "reported_income_period",
          "unit_factor": 1
        },
        "parent_profit": {
          "value": -1235506553,
          "source_value": -1235506553,
          "source_unit": "TL",
          "source_label": "Dönem Kârının (Zararının) Dağılımı, Ana Ortaklık Payları",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "reported_income_period",
          "unit_factor": 1
        }
      },
      "ratios": {
        "gross_margin": 0.06361257169709007,
        "operating_margin": -0.10349568641393964,
        "net_margin": -0.24606158980300386,
        "equity_share": 0.6031939995381581,
        "liability_share": 0.3968060004618419,
        "current_ratio": 0.33460220994676554,
        "deposit_share": null,
        "borrowing_share": null,
        "short_liability_share": 0.6688058881846229,
        "liability_equity": 0.6578414254214409
      },
      "derived": {
        "working_capital": {
          "value": -4362265715,
          "formula": "current_assets - short_liabilities",
          "inputs": [
            "current_assets",
            "short_liabilities"
          ]
        }
      },
      "profit_status": "loss",
      "balance_reconciled": true,
      "diagnostics": []
    },
    {
      "period": "2026/06",
      "label": "Haziran 2026",
      "date": "2026-06-30",
      "non_december": true,
      "period_duration_months": null,
      "period_length_source": "not provided in summary",
      "metrics": {
        "assets": {
          "value": 26553656456,
          "source_value": 26553656456,
          "source_unit": "TL",
          "source_label": "Toplam Varlıklar",
          "source_table": "FİNANSAL DURUM TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "balance_sheet_stock",
          "unit_factor": 1
        },
        "equity": {
          "value": 15851126199,
          "source_value": 15851126199,
          "source_unit": "TL",
          "source_label": "Toplam Özkaynaklar",
          "source_table": "FİNANSAL DURUM TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "balance_sheet_stock",
          "unit_factor": 1
        },
        "liabilities": {
          "value": 10702530257,
          "source_value": 10702530257,
          "source_unit": "TL",
          "source_label": "Toplam Yükümlülükler",
          "source_table": "FİNANSAL DURUM TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "balance_sheet_stock",
          "unit_factor": 1
        },
        "current_assets": {
          "value": 2645057048,
          "source_value": 2645057048,
          "source_unit": "TL",
          "source_label": "Dönen Varlıklar",
          "source_table": "FİNANSAL DURUM TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "balance_sheet_stock",
          "unit_factor": 1
        },
        "short_liabilities": {
          "value": 7086832722,
          "source_value": 7086832722,
          "source_unit": "TL",
          "source_label": "Kısa Vadeli Yükümlülükler",
          "source_table": "FİNANSAL DURUM TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "balance_sheet_stock",
          "unit_factor": 1
        },
        "long_liabilities": {
          "value": 3615697535,
          "source_value": 3615697535,
          "source_unit": "TL",
          "source_label": "Uzun Vadeli Yükümlülükler",
          "source_table": "FİNANSAL DURUM TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "balance_sheet_stock",
          "unit_factor": 1
        },
        "revenue": {
          "value": 3170542742,
          "source_value": 3170542742,
          "source_unit": "TL",
          "source_label": "Hasılat",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "reported_income_period",
          "unit_factor": 1
        },
        "gross_profit": {
          "value": 161301589,
          "source_value": 161301589,
          "source_unit": "TL",
          "source_label": "Brüt Kâr (Zarar)",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "reported_income_period",
          "unit_factor": 1
        },
        "operating_profit": {
          "value": -260115394,
          "source_value": -260115394,
          "source_unit": "TL",
          "source_label": "Esas Faaliyet Kârı (Zararı)",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "reported_income_period",
          "unit_factor": 1
        },
        "net_profit": {
          "value": -402943216,
          "source_value": -402943216,
          "source_unit": "TL",
          "source_label": "Net Dönem Kârı (Zararı)",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "reported_income_period",
          "unit_factor": 1
        },
        "parent_profit": {
          "value": -402943216,
          "source_value": -402943216,
          "source_unit": "TL",
          "source_label": "Dönem Kârının (Zararının) Dağılımı, Ana Ortaklık Payları",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "reported_income_period",
          "unit_factor": 1
        }
      },
      "ratios": {
        "gross_margin": 0.05087507159681117,
        "operating_margin": -0.0820412828864491,
        "net_margin": -0.12708966533150115,
        "equity_share": 0.5969470240479186,
        "liability_share": 0.40305297595208145,
        "current_ratio": 0.3732354285418394,
        "deposit_share": null,
        "borrowing_share": null,
        "short_liability_share": 0.6621642314316141,
        "liability_equity": 0.6751905273251304
      },
      "derived": {
        "working_capital": {
          "value": -4441775674,
          "formula": "current_assets - short_liabilities",
          "inputs": [
            "current_assets",
            "short_liabilities"
          ]
        }
      },
      "profit_status": "loss",
      "balance_reconciled": true,
      "diagnostics": []
    }
  ],
  "retrieved_at": "2026-10-25T10:23:00Z",
  "source": {
    "producer": "PARSAN MAKİNA PARÇALARI SANAYİİ A.Ş.",
    "distributor": "KAP / MKK",
    "url": "https://www.kap.org.tr/tr/sirket-finansal-bilgileri/1050-parsan-makina-parcalari-sanayii-a-s",
    "access": "public_html"
  },
  "scope": "Reported current-column financials; no peer rank, investment rating, restated growth or assumed fiscal-year start",
  "formulas": {
    "margins": "corresponding profit / revenue, same report column and consolidation",
    "equity_share": "equity / assets; accounting ratio, not regulatory capital adequacy",
    "liability_equity": "total liabilities / positive equity; not interest-bearing debt / equity",
    "current_ratio": "current_assets / short_liabilities, non-financial operating companies only",
    "working_capital": "current_assets - short_liabilities",
    "liabilities_if_not_reported": "assets - equity; never use bank liabilities-plus-equity total as liabilities"
  }
}
