{
  "schema_version": 1,
  "company": {
    "id": "1595",
    "ticker": "YBTAS",
    "name": "YİBİTAŞ YOZGAT İŞÇİ BİRLİĞİ İNŞAAT MALZEMELERİ TİCARET VE SANAYİ A.Ş.",
    "city": "YOZGAT",
    "auditor": "DENGE ANKARA BAĞIMSIZ DENETİM VE YEMİNLİ MALİ MÜŞAVİRLİK A.Ş.",
    "source_url": "https://www.kap.org.tr/tr/sirket-bilgileri/ozet/1595-yibitas-yozgat-isci-birligi-insaat-malzemeleri-ticaret-ve-sanayi-a-s",
    "financial_url": "https://www.kap.org.tr/tr/sirket-finansal-bilgileri/1595-yibitas-yozgat-isci-birligi-insaat-malzemeleri-ticaret-ve-sanayi-a-s",
    "slug": "1595-ybtas"
  },
  "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": 1306613433,
          "source_value": 1306613433,
          "source_unit": "TL",
          "source_label": "Toplam Varlıklar",
          "source_table": "FİNANSAL DURUM TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "balance_sheet_stock",
          "unit_factor": 1
        },
        "equity": {
          "value": 966955710,
          "source_value": 966955710,
          "source_unit": "TL",
          "source_label": "Toplam Özkaynaklar",
          "source_table": "FİNANSAL DURUM TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "balance_sheet_stock",
          "unit_factor": 1
        },
        "liabilities": {
          "value": 339657723,
          "source_value": 339657723,
          "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": 377174393,
          "source_value": 377174393,
          "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": 326106698,
          "source_value": 326106698,
          "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": 13551025,
          "source_value": 13551025,
          "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": 1109806737,
          "source_value": 1109806737,
          "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": 219207203,
          "source_value": 219207203,
          "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": 91520214,
          "source_value": 91520214,
          "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": 250825750,
          "source_value": 250825750,
          "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": 250825750,
          "source_value": 250825750,
          "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": 0.19751835674791007,
        "operating_margin": 0.08246500129148161,
        "net_margin": 0.22600849466640063,
        "equity_share": 0.7400472745637232,
        "liability_share": 0.25995272543627673,
        "current_ratio": 1.1565981174664497,
        "deposit_share": null,
        "borrowing_share": null,
        "short_liability_share": 0.9601038808118019,
        "liability_equity": 0.35126502639919255
      },
      "derived": {
        "working_capital": {
          "value": 51067695,
          "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": 1777229147,
          "source_value": 1777229147,
          "source_unit": "TL",
          "source_label": "Toplam Varlıklar",
          "source_table": "FİNANSAL DURUM TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "balance_sheet_stock",
          "unit_factor": 1
        },
        "equity": {
          "value": 1301095360,
          "source_value": 1301095360,
          "source_unit": "TL",
          "source_label": "Toplam Özkaynaklar",
          "source_table": "FİNANSAL DURUM TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "balance_sheet_stock",
          "unit_factor": 1
        },
        "liabilities": {
          "value": 476133787,
          "source_value": 476133787,
          "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": 457405524,
          "source_value": 457405524,
          "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": 461669363,
          "source_value": 461669363,
          "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": 14464424,
          "source_value": 14464424,
          "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": 1375434328,
          "source_value": 1375434328,
          "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": 205921487,
          "source_value": 205921487,
          "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": 20186154,
          "source_value": 20186154,
          "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": -91306838,
          "source_value": -91306838,
          "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": -91306838,
          "source_value": -91306838,
          "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": 0.14971379062454226,
        "operating_margin": 0.014676203428303558,
        "net_margin": -0.06638400404966481,
        "equity_share": 0.732092067135111,
        "liability_share": 0.267907932864889,
        "current_ratio": 0.9907643015939093,
        "deposit_share": null,
        "borrowing_share": null,
        "short_liability_share": 0.9696210930731534,
        "liability_equity": 0.36594841672481254
      },
      "derived": {
        "working_capital": {
          "value": -4263839,
          "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": 2339101297,
          "source_value": 2339101297,
          "source_unit": "TL",
          "source_label": "Toplam Varlıklar",
          "source_table": "FİNANSAL DURUM TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "balance_sheet_stock",
          "unit_factor": 1
        },
        "equity": {
          "value": 1633923073,
          "source_value": 1633923073,
          "source_unit": "TL",
          "source_label": "Toplam Özkaynaklar",
          "source_table": "FİNANSAL DURUM TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "balance_sheet_stock",
          "unit_factor": 1
        },
        "liabilities": {
          "value": 705178224,
          "source_value": 705178224,
          "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": 685998275,
          "source_value": 685998275,
          "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": 661638851,
          "source_value": 661638851,
          "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": 43539373,
          "source_value": 43539373,
          "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": 1816492785,
          "source_value": 1816492785,
          "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": 480723720,
          "source_value": 480723720,
          "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": 177735551,
          "source_value": 177735551,
          "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": -70757336,
          "source_value": -70757336,
          "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": -70757336,
          "source_value": -70757336,
          "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": 0.26464389177301356,
        "operating_margin": 0.09784544836493804,
        "net_margin": -0.03895272064072636,
        "equity_share": 0.6985260001760412,
        "liability_share": 0.3014739998239589,
        "current_ratio": 1.0368167981115124,
        "deposit_share": null,
        "borrowing_share": null,
        "short_liability_share": 0.938257632583958,
        "liability_equity": 0.43158593917475085
      },
      "derived": {
        "working_capital": {
          "value": 24359424,
          "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": 2750333796,
          "source_value": 2750333796,
          "source_unit": "TL",
          "source_label": "Toplam Varlıklar",
          "source_table": "FİNANSAL DURUM TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "balance_sheet_stock",
          "unit_factor": 1
        },
        "equity": {
          "value": 2036584782,
          "source_value": 2036584782,
          "source_unit": "TL",
          "source_label": "Toplam Özkaynaklar",
          "source_table": "FİNANSAL DURUM TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "balance_sheet_stock",
          "unit_factor": 1
        },
        "liabilities": {
          "value": 713749014,
          "source_value": 713749014,
          "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": 756418207,
          "source_value": 756418207,
          "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": 667970678,
          "source_value": 667970678,
          "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": 45778336,
          "source_value": 45778336,
          "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": 1033329774,
          "source_value": 1033329774,
          "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": 267556856,
          "source_value": 267556856,
          "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": 127662408,
          "source_value": 127662408,
          "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": 112478485,
          "source_value": 112478485,
          "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": 112478485,
          "source_value": 112478485,
          "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": 0.25892688155523913,
        "operating_margin": 0.12354469135813365,
        "net_margin": 0.10885052171157124,
        "equity_share": 0.7404864038546687,
        "liability_share": 0.2595135961453313,
        "current_ratio": 1.132412292804266,
        "deposit_share": null,
        "borrowing_share": null,
        "short_liability_share": 0.9358621376673454,
        "liability_equity": 0.35046368818442836
      },
      "derived": {
        "working_capital": {
          "value": 88447529,
          "formula": "current_assets - short_liabilities",
          "inputs": [
            "current_assets",
            "short_liabilities"
          ]
        }
      },
      "profit_status": "profit",
      "balance_reconciled": true,
      "diagnostics": []
    }
  ],
  "retrieved_at": "2026-10-25T10:55:39Z",
  "source": {
    "producer": "YİBİTAŞ YOZGAT İŞÇİ BİRLİĞİ İNŞAAT MALZEMELERİ TİCARET VE SANAYİ A.Ş.",
    "distributor": "KAP / MKK",
    "url": "https://www.kap.org.tr/tr/sirket-finansal-bilgileri/1595-yibitas-yozgat-isci-birligi-insaat-malzemeleri-ticaret-ve-sanayi-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"
  }
}
