{
  "schema_version": 1,
  "company": {
    "id": "870",
    "ticker": "ATLAS",
    "name": "ATLAS MENKUL KIYMETLER YATIRIM ORTAKLIĞI A.Ş.",
    "city": "İSTANBUL",
    "auditor": "BD BAĞIMSIZ DENETİM VE YEMİNLİ MALİ MÜŞAVİRLİK A.Ş.",
    "source_url": "https://www.kap.org.tr/tr/sirket-bilgileri/ozet/870-atlas-menkul-kiymetler-yatirim-ortakligi-a-s",
    "financial_url": "https://www.kap.org.tr/tr/sirket-finansal-bilgileri/870-atlas-menkul-kiymetler-yatirim-ortakligi-a-s",
    "slug": "870-atlas"
  },
  "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": 246774667,
          "source_value": 246774667,
          "source_unit": "TL",
          "source_label": "Toplam Varlıklar",
          "source_table": "FİNANSAL DURUM TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "balance_sheet_stock",
          "unit_factor": 1
        },
        "equity": {
          "value": 244451869,
          "source_value": 244451869,
          "source_unit": "TL",
          "source_label": "Toplam Özkaynaklar",
          "source_table": "FİNANSAL DURUM TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "balance_sheet_stock",
          "unit_factor": 1
        },
        "liabilities": {
          "value": 2322798,
          "source_value": 2322798,
          "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": 246633738,
          "source_value": 246633738,
          "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": 1931231,
          "source_value": 1931231,
          "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": 391567,
          "source_value": 391567,
          "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": 3046163329,
          "source_value": 3046163329,
          "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": 85242289,
          "source_value": 85242289,
          "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": 79882456,
          "source_value": 79882456,
          "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": -58344230,
          "source_value": -58344230,
          "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": -58344230,
          "source_value": -58344230,
          "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": 0.027983492608055095,
        "operating_margin": 0.026223956949223717,
        "net_margin": -0.019153349212943663,
        "equity_share": 0.9905873725685141,
        "liability_share": 0.009412627431485908,
        "current_ratio": 127.7080463186434,
        "deposit_share": null,
        "borrowing_share": null,
        "short_liability_share": 0.8314244286416641,
        "liability_equity": 0.009502066846541476
      },
      "derived": {
        "working_capital": {
          "value": 244702507,
          "formula": "current_assets - short_liabilities",
          "inputs": [
            "current_assets",
            "short_liabilities"
          ]
        }
      },
      "profit_status": "loss",
      "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": 365541776,
          "source_value": 365541776,
          "source_unit": "TL",
          "source_label": "Toplam Varlıklar",
          "source_table": "FİNANSAL DURUM TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "balance_sheet_stock",
          "unit_factor": 1
        },
        "equity": {
          "value": 363845272,
          "source_value": 363845272,
          "source_unit": "TL",
          "source_label": "Toplam Özkaynaklar",
          "source_table": "FİNANSAL DURUM TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "balance_sheet_stock",
          "unit_factor": 1
        },
        "liabilities": {
          "value": 1696504,
          "source_value": 1696504,
          "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": 365436594,
          "source_value": 365436594,
          "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": 891043,
          "source_value": 891043,
          "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": 805461,
          "source_value": 805461,
          "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": 3760043412,
          "source_value": 3760043412,
          "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": 181304980,
          "source_value": 181304980,
          "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": 168708835,
          "source_value": 168708835,
          "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": 11107461,
          "source_value": 11107461,
          "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": 11107461,
          "source_value": 11107461,
          "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": 0.048218852851904255,
        "operating_margin": 0.044868852966317825,
        "net_margin": 0.0029540778610563554,
        "equity_share": 0.9953589326545265,
        "liability_share": 0.0046410673454735304,
        "current_ratio": 410.1222881499546,
        "deposit_share": null,
        "borrowing_share": null,
        "short_liability_share": 0.5252230469247346,
        "liability_equity": 0.004662707283990762
      },
      "derived": {
        "working_capital": {
          "value": 364545551,
          "formula": "current_assets - short_liabilities",
          "inputs": [
            "current_assets",
            "short_liabilities"
          ]
        }
      },
      "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": 453527185,
          "source_value": 453527185,
          "source_unit": "TL",
          "source_label": "Toplam Varlıklar",
          "source_table": "FİNANSAL DURUM TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "balance_sheet_stock",
          "unit_factor": 1
        },
        "equity": {
          "value": 450694426,
          "source_value": 450694426,
          "source_unit": "TL",
          "source_label": "Toplam Özkaynaklar",
          "source_table": "FİNANSAL DURUM TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "balance_sheet_stock",
          "unit_factor": 1
        },
        "liabilities": {
          "value": 2832759,
          "source_value": 2832759,
          "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": 453246201,
          "source_value": 453246201,
          "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": 1217539,
          "source_value": 1217539,
          "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": 1615220,
          "source_value": 1615220,
          "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": 5380525559,
          "source_value": 5380525559,
          "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": 119528571,
          "source_value": 119528571,
          "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": 102700365,
          "source_value": 102700365,
          "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": -23204573,
          "source_value": -23204573,
          "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": -23204573,
          "source_value": -23204573,
          "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": 0.022215036373178208,
        "operating_margin": 0.0190874225712418,
        "net_margin": -0.00431269636126637,
        "equity_share": 0.993753937815216,
        "liability_share": 0.0062460621847839175,
        "current_ratio": 372.26421576639433,
        "deposit_share": null,
        "borrowing_share": null,
        "short_liability_share": 0.42980677141966545,
        "liability_equity": 0.006285320688656576
      },
      "derived": {
        "working_capital": {
          "value": 452028662,
          "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": 553488632,
          "source_value": 553488632,
          "source_unit": "TL",
          "source_label": "Toplam Varlıklar",
          "source_table": "FİNANSAL DURUM TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "balance_sheet_stock",
          "unit_factor": 1
        },
        "equity": {
          "value": 546205574,
          "source_value": 546205574,
          "source_unit": "TL",
          "source_label": "Toplam Özkaynaklar",
          "source_table": "FİNANSAL DURUM TABLOSU",
          "consolidation": "Konsolide Olmayan",
          "basis": "balance_sheet_stock",
          "unit_factor": 1
        },
        "liabilities": {
          "value": 7283058,
          "source_value": 7283058,
          "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": 553188240,
          "source_value": 553188240,
          "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": 5514465,
          "source_value": 5514465,
          "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": 1768593,
          "source_value": 1768593,
          "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": 985707328,
          "source_value": 985707328,
          "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": 109570516,
          "source_value": 109570516,
          "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": 95756824,
          "source_value": 95756824,
          "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": 14307418,
          "source_value": 14307418,
          "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": 14307418,
          "source_value": 14307418,
          "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": 0.11115927911616377,
        "operating_margin": 0.09714528976292647,
        "net_margin": 0.014514874338034748,
        "equity_share": 0.9868415400444936,
        "liability_share": 0.013158459955506368,
        "current_ratio": 100.31584931629814,
        "deposit_share": null,
        "borrowing_share": null,
        "short_liability_share": 0.7571634058111304,
        "liability_equity": 0.01333391372531105
      },
      "derived": {
        "working_capital": {
          "value": 547673775,
          "formula": "current_assets - short_liabilities",
          "inputs": [
            "current_assets",
            "short_liabilities"
          ]
        }
      },
      "profit_status": "profit",
      "balance_reconciled": true,
      "diagnostics": []
    }
  ],
  "retrieved_at": "2026-10-24T16:20:16Z",
  "source": {
    "producer": "ATLAS MENKUL KIYMETLER YATIRIM ORTAKLIĞI A.Ş.",
    "distributor": "KAP / MKK",
    "url": "https://www.kap.org.tr/tr/sirket-finansal-bilgileri/870-atlas-menkul-kiymetler-yatirim-ortakligi-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"
  }
}
