{
  "schema_version": 1,
  "company": {
    "id": "2274",
    "ticker": "ISFAK",
    "name": "İŞ FAKTORİNG 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/2274-is-faktoring-a-s",
    "financial_url": "https://www.kap.org.tr/tr/sirket-finansal-bilgileri/2274-is-faktoring-a-s",
    "slug": "2274-isfak"
  },
  "kind": "financial",
  "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": 24005377000,
          "source_value": 24005377,
          "source_unit": "1000TL",
          "source_label": "Varlıklar Toplamı",
          "source_table": "FİNANSAL DURUM TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "balance_sheet_stock",
          "unit_factor": 1000
        },
        "equity": {
          "value": 3083927000,
          "source_value": 3083927,
          "source_unit": "1000TL",
          "source_label": "Özkaynaklar",
          "source_table": "FİNANSAL DURUM TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "balance_sheet_stock",
          "unit_factor": 1000
        },
        "borrowings": {
          "value": 18362417000,
          "source_value": 18362417,
          "source_unit": "1000TL",
          "source_label": "Alınan Krediler",
          "source_table": "FİNANSAL DURUM TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "balance_sheet_stock",
          "unit_factor": 1000
        },
        "gross_profit": {
          "value": 1614711000,
          "source_value": 1614711,
          "source_unit": "1000TL",
          "source_label": "Brüt Kâr (Zarar)",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "reported_income_period",
          "unit_factor": 1000
        },
        "operating_profit": {
          "value": 1614045000,
          "source_value": 1614045,
          "source_unit": "1000TL",
          "source_label": "Net Faaliyet Kârı (Zararı)",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "reported_income_period",
          "unit_factor": 1000
        },
        "net_profit": {
          "value": 1159924000,
          "source_value": 1159924,
          "source_unit": "1000TL",
          "source_label": "Dönem Net Kârı (Zararı)",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "reported_income_period",
          "unit_factor": 1000
        },
        "parent_profit": {
          "value": 1159924000,
          "source_value": 1159924,
          "source_unit": "1000TL",
          "source_label": "Dönem Kârının (Zararının) Dağılımı, Grubun Kârı (Zararı)",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "reported_income_period",
          "unit_factor": 1000
        },
        "core_income": {
          "value": 5180595000,
          "source_value": 5180595,
          "source_unit": "1000TL",
          "source_label": "Esas Faaliyet Gelirleri",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "reported_income_period",
          "unit_factor": 1000
        },
        "financing_expense": {
          "value": -3565884000,
          "source_value": -3565884,
          "source_unit": "1000TL",
          "source_label": "Finansman Giderleri",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "reported_income_period",
          "unit_factor": 1000
        },
        "liabilities": {
          "value": 20921450000,
          "derived": "assets_minus_equity",
          "inputs": [
            "assets",
            "equity"
          ],
          "consolidation": "Konsolide Olmayan",
          "basis": "balance_sheet_stock"
        }
      },
      "ratios": {
        "gross_margin": null,
        "operating_margin": null,
        "net_margin": null,
        "equity_share": 0.12846817610904424,
        "liability_share": 0.8715318238909557,
        "current_ratio": null,
        "deposit_share": null,
        "borrowing_share": 0.7649293322908447,
        "short_liability_share": null,
        "liability_equity": 6.784028934537036
      },
      "derived": {},
      "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": 37798320000,
          "source_value": 37798320,
          "source_unit": "1000TL",
          "source_label": "Varlıklar Toplamı",
          "source_table": "FİNANSAL DURUM TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "balance_sheet_stock",
          "unit_factor": 1000
        },
        "equity": {
          "value": 4555968000,
          "source_value": 4555968,
          "source_unit": "1000TL",
          "source_label": "Özkaynaklar",
          "source_table": "FİNANSAL DURUM TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "balance_sheet_stock",
          "unit_factor": 1000
        },
        "borrowings": {
          "value": 30882678000,
          "source_value": 30882678,
          "source_unit": "1000TL",
          "source_label": "Alınan Krediler",
          "source_table": "FİNANSAL DURUM TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "balance_sheet_stock",
          "unit_factor": 1000
        },
        "gross_profit": {
          "value": 1438668000,
          "source_value": 1438668,
          "source_unit": "1000TL",
          "source_label": "Brüt Kâr (Zarar)",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "reported_income_period",
          "unit_factor": 1000
        },
        "operating_profit": {
          "value": 1420441000,
          "source_value": 1420441,
          "source_unit": "1000TL",
          "source_label": "Net Faaliyet Kârı (Zararı)",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "reported_income_period",
          "unit_factor": 1000
        },
        "net_profit": {
          "value": 1007450000,
          "source_value": 1007450,
          "source_unit": "1000TL",
          "source_label": "Dönem Net Kârı (Zararı)",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "reported_income_period",
          "unit_factor": 1000
        },
        "parent_profit": {
          "value": 1007450000,
          "source_value": 1007450,
          "source_unit": "1000TL",
          "source_label": "Dönem Kârının (Zararının) Dağılımı, Grubun Kârı (Zararı)",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "reported_income_period",
          "unit_factor": 1000
        },
        "core_income": {
          "value": 7321243000,
          "source_value": 7321243,
          "source_unit": "1000TL",
          "source_label": "Esas Faaliyet Gelirleri",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "reported_income_period",
          "unit_factor": 1000
        },
        "financing_expense": {
          "value": -5882575000,
          "source_value": -5882575,
          "source_unit": "1000TL",
          "source_label": "Finansman Giderleri",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "reported_income_period",
          "unit_factor": 1000
        },
        "liabilities": {
          "value": 33242352000,
          "derived": "assets_minus_equity",
          "inputs": [
            "assets",
            "equity"
          ],
          "consolidation": "Konsolide Olmayan",
          "basis": "balance_sheet_stock"
        }
      },
      "ratios": {
        "gross_margin": null,
        "operating_margin": null,
        "net_margin": null,
        "equity_share": 0.12053361101763253,
        "liability_share": 0.8794663889823675,
        "current_ratio": null,
        "deposit_share": null,
        "borrowing_share": 0.8170383763087883,
        "short_liability_share": null,
        "liability_equity": 7.2964410636773565
      },
      "derived": {},
      "profit_status": "profit",
      "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": 38822422000,
          "source_value": 38822422,
          "source_unit": "1000TL",
          "source_label": "Varlıklar Toplamı",
          "source_table": "FİNANSAL DURUM TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "balance_sheet_stock",
          "unit_factor": 1000
        },
        "equity": {
          "value": 6320845000,
          "source_value": 6320845,
          "source_unit": "1000TL",
          "source_label": "Özkaynaklar",
          "source_table": "FİNANSAL DURUM TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "balance_sheet_stock",
          "unit_factor": 1000
        },
        "borrowings": {
          "value": 24726084000,
          "source_value": 24726084,
          "source_unit": "1000TL",
          "source_label": "Alınan Krediler",
          "source_table": "FİNANSAL DURUM TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "balance_sheet_stock",
          "unit_factor": 1000
        },
        "gross_profit": {
          "value": 2075755000,
          "source_value": 2075755,
          "source_unit": "1000TL",
          "source_label": "Brüt Kâr (Zarar)",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "reported_income_period",
          "unit_factor": 1000
        },
        "operating_profit": {
          "value": 2755205000,
          "source_value": 2755205,
          "source_unit": "1000TL",
          "source_label": "Net Faaliyet Kârı (Zararı)",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "reported_income_period",
          "unit_factor": 1000
        },
        "net_profit": {
          "value": 1990659000,
          "source_value": 1990659,
          "source_unit": "1000TL",
          "source_label": "Dönem Net Kârı (Zararı)",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "reported_income_period",
          "unit_factor": 1000
        },
        "parent_profit": {
          "value": 1990659000,
          "source_value": 1990659,
          "source_unit": "1000TL",
          "source_label": "Dönem Kârının (Zararının) Dağılımı, Grubun Kârı (Zararı)",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "reported_income_period",
          "unit_factor": 1000
        },
        "core_income": {
          "value": 11199128000,
          "source_value": 11199128,
          "source_unit": "1000TL",
          "source_label": "Esas Faaliyet Gelirleri",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "reported_income_period",
          "unit_factor": 1000
        },
        "financing_expense": {
          "value": -9123373000,
          "source_value": -9123373,
          "source_unit": "1000TL",
          "source_label": "Finansman Giderleri",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "reported_income_period",
          "unit_factor": 1000
        },
        "liabilities": {
          "value": 32501577000,
          "derived": "assets_minus_equity",
          "inputs": [
            "assets",
            "equity"
          ],
          "consolidation": "Konsolide Olmayan",
          "basis": "balance_sheet_stock"
        }
      },
      "ratios": {
        "gross_margin": null,
        "operating_margin": null,
        "net_margin": null,
        "equity_share": 0.16281428809361764,
        "liability_share": 0.8371857119063824,
        "current_ratio": null,
        "deposit_share": null,
        "borrowing_share": 0.6369021489694795,
        "short_liability_share": null,
        "liability_equity": 5.14196709458941
      },
      "derived": {},
      "profit_status": "profit",
      "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": 53899885000,
          "source_value": 53899885,
          "source_unit": "1000TL",
          "source_label": "Varlıklar Toplamı",
          "source_table": "FİNANSAL DURUM TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "balance_sheet_stock",
          "unit_factor": 1000
        },
        "equity": {
          "value": 6970326000,
          "source_value": 6970326,
          "source_unit": "1000TL",
          "source_label": "Özkaynaklar",
          "source_table": "FİNANSAL DURUM TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "balance_sheet_stock",
          "unit_factor": 1000
        },
        "borrowings": {
          "value": 39761286000,
          "source_value": 39761286,
          "source_unit": "1000TL",
          "source_label": "Alınan Krediler",
          "source_table": "FİNANSAL DURUM TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "balance_sheet_stock",
          "unit_factor": 1000
        },
        "gross_profit": {
          "value": 1365994000,
          "source_value": 1365994,
          "source_unit": "1000TL",
          "source_label": "Brüt Kâr (Zarar)",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "reported_income_period",
          "unit_factor": 1000
        },
        "operating_profit": {
          "value": 1050243000,
          "source_value": 1050243,
          "source_unit": "1000TL",
          "source_label": "Net Faaliyet Kârı (Zararı)",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "reported_income_period",
          "unit_factor": 1000
        },
        "net_profit": {
          "value": 769503000,
          "source_value": 769503,
          "source_unit": "1000TL",
          "source_label": "Dönem Net Kârı (Zararı)",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "reported_income_period",
          "unit_factor": 1000
        },
        "parent_profit": {
          "value": 769503000,
          "source_value": 769503,
          "source_unit": "1000TL",
          "source_label": "Dönem Kârının (Zararının) Dağılımı, Grubun Kârı (Zararı)",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "reported_income_period",
          "unit_factor": 1000
        },
        "core_income": {
          "value": 7897164000,
          "source_value": 7897164,
          "source_unit": "1000TL",
          "source_label": "Esas Faaliyet Gelirleri",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "reported_income_period",
          "unit_factor": 1000
        },
        "financing_expense": {
          "value": -6531170000,
          "source_value": -6531170,
          "source_unit": "1000TL",
          "source_label": "Finansman Giderleri",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "reported_income_period",
          "unit_factor": 1000
        },
        "liabilities": {
          "value": 46929559000,
          "derived": "assets_minus_equity",
          "inputs": [
            "assets",
            "equity"
          ],
          "consolidation": "Konsolide Olmayan",
          "basis": "balance_sheet_stock"
        }
      },
      "ratios": {
        "gross_margin": null,
        "operating_margin": null,
        "net_margin": null,
        "equity_share": 0.1293198677511093,
        "liability_share": 0.8706801322488907,
        "current_ratio": null,
        "deposit_share": null,
        "borrowing_share": 0.737687770576876,
        "short_liability_share": null,
        "liability_equity": 6.7327638621206525
      },
      "derived": {},
      "profit_status": "profit",
      "balance_reconciled": true,
      "diagnostics": []
    }
  ],
  "retrieved_at": "2026-10-25T09:52:30Z",
  "source": {
    "producer": "İŞ FAKTORİNG A.Ş.",
    "distributor": "KAP / MKK",
    "url": "https://www.kap.org.tr/tr/sirket-finansal-bilgileri/2274-is-faktoring-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"
  }
}
