{
  "schema_version": 1,
  "company": {
    "id": "988",
    "ticker": "ISFIN",
    "name": "İŞ FİNANSAL KİRALAMA 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/988-is-finansal-kiralama-a-s",
    "financial_url": "https://www.kap.org.tr/tr/sirket-finansal-bilgileri/988-is-finansal-kiralama-a-s",
    "slug": "988-isfin"
  },
  "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": 51557546000,
          "source_value": 51557546,
          "source_unit": "1000TL",
          "source_label": "Varlıklar Toplamı",
          "source_table": "FİNANSAL DURUM TABLOSU",
          "consolidation": "Konsolide",
          "basis": "balance_sheet_stock",
          "unit_factor": 1000
        },
        "equity": {
          "value": 6769900000,
          "source_value": 6769900,
          "source_unit": "1000TL",
          "source_label": "Özkaynaklar",
          "source_table": "FİNANSAL DURUM TABLOSU",
          "consolidation": "Konsolide",
          "basis": "balance_sheet_stock",
          "unit_factor": 1000
        },
        "borrowings": {
          "value": 39461307000,
          "source_value": 39461307,
          "source_unit": "1000TL",
          "source_label": "Alınan Krediler",
          "source_table": "FİNANSAL DURUM TABLOSU",
          "consolidation": "Konsolide",
          "basis": "balance_sheet_stock",
          "unit_factor": 1000
        },
        "gross_profit": {
          "value": 2468370000,
          "source_value": 2468370,
          "source_unit": "1000TL",
          "source_label": "Brüt Kâr (Zarar)",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide",
          "basis": "reported_income_period",
          "unit_factor": 1000
        },
        "operating_profit": {
          "value": 2856967000,
          "source_value": 2856967,
          "source_unit": "1000TL",
          "source_label": "Net Faaliyet Kârı (Zararı)",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide",
          "basis": "reported_income_period",
          "unit_factor": 1000
        },
        "net_profit": {
          "value": 2019452000,
          "source_value": 2019452,
          "source_unit": "1000TL",
          "source_label": "Dönem Net Kârı (Zararı)",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide",
          "basis": "reported_income_period",
          "unit_factor": 1000
        },
        "parent_profit": {
          "value": 1767060000,
          "source_value": 1767060,
          "source_unit": "1000TL",
          "source_label": "Dönem Kârının (Zararının) Dağılımı, Grubun Kârı (Zararı)",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide",
          "basis": "reported_income_period",
          "unit_factor": 1000
        },
        "core_income": {
          "value": 8181327000,
          "source_value": 8181327,
          "source_unit": "1000TL",
          "source_label": "Esas Faaliyet Gelirleri",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide",
          "basis": "reported_income_period",
          "unit_factor": 1000
        },
        "financing_expense": {
          "value": -5712957000,
          "source_value": -5712957,
          "source_unit": "1000TL",
          "source_label": "Finansman Giderleri",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide",
          "basis": "reported_income_period",
          "unit_factor": 1000
        },
        "liabilities": {
          "value": 44787646000,
          "derived": "assets_minus_equity",
          "inputs": [
            "assets",
            "equity"
          ],
          "consolidation": "Konsolide",
          "basis": "balance_sheet_stock"
        }
      },
      "ratios": {
        "gross_margin": null,
        "operating_margin": null,
        "net_margin": null,
        "equity_share": 0.13130764602333866,
        "liability_share": 0.8686923539766613,
        "current_ratio": null,
        "deposit_share": null,
        "borrowing_share": 0.7653837325771866,
        "short_liability_share": null,
        "liability_equity": 6.615702743024269
      },
      "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": 69747305000,
          "source_value": 69747305,
          "source_unit": "1000TL",
          "source_label": "Varlıklar Toplamı",
          "source_table": "FİNANSAL DURUM TABLOSU",
          "consolidation": "Konsolide",
          "basis": "balance_sheet_stock",
          "unit_factor": 1000
        },
        "equity": {
          "value": 9842182000,
          "source_value": 9842182,
          "source_unit": "1000TL",
          "source_label": "Özkaynaklar",
          "source_table": "FİNANSAL DURUM TABLOSU",
          "consolidation": "Konsolide",
          "basis": "balance_sheet_stock",
          "unit_factor": 1000
        },
        "borrowings": {
          "value": 52362319000,
          "source_value": 52362319,
          "source_unit": "1000TL",
          "source_label": "Alınan Krediler",
          "source_table": "FİNANSAL DURUM TABLOSU",
          "consolidation": "Konsolide",
          "basis": "balance_sheet_stock",
          "unit_factor": 1000
        },
        "gross_profit": {
          "value": 2818731000,
          "source_value": 2818731,
          "source_unit": "1000TL",
          "source_label": "Brüt Kâr (Zarar)",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide",
          "basis": "reported_income_period",
          "unit_factor": 1000
        },
        "operating_profit": {
          "value": 3092167000,
          "source_value": 3092167,
          "source_unit": "1000TL",
          "source_label": "Net Faaliyet Kârı (Zararı)",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide",
          "basis": "reported_income_period",
          "unit_factor": 1000
        },
        "net_profit": {
          "value": 2142978000,
          "source_value": 2142978,
          "source_unit": "1000TL",
          "source_label": "Dönem Net Kârı (Zararı)",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide",
          "basis": "reported_income_period",
          "unit_factor": 1000
        },
        "parent_profit": {
          "value": 1925193000,
          "source_value": 1925193,
          "source_unit": "1000TL",
          "source_label": "Dönem Kârının (Zararının) Dağılımı, Grubun Kârı (Zararı)",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide",
          "basis": "reported_income_period",
          "unit_factor": 1000
        },
        "core_income": {
          "value": 11702678000,
          "source_value": 11702678,
          "source_unit": "1000TL",
          "source_label": "Esas Faaliyet Gelirleri",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide",
          "basis": "reported_income_period",
          "unit_factor": 1000
        },
        "financing_expense": {
          "value": -8883947000,
          "source_value": -8883947,
          "source_unit": "1000TL",
          "source_label": "Finansman Giderleri",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide",
          "basis": "reported_income_period",
          "unit_factor": 1000
        },
        "liabilities": {
          "value": 59905123000,
          "derived": "assets_minus_equity",
          "inputs": [
            "assets",
            "equity"
          ],
          "consolidation": "Konsolide",
          "basis": "balance_sheet_stock"
        }
      },
      "ratios": {
        "gross_margin": null,
        "operating_margin": null,
        "net_margin": null,
        "equity_share": 0.14111200425593504,
        "liability_share": 0.8588879957440649,
        "current_ratio": null,
        "deposit_share": null,
        "borrowing_share": 0.7507432581086825,
        "short_liability_share": null,
        "liability_equity": 6.086569319689476
      },
      "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": 101221396000,
          "source_value": 101221396,
          "source_unit": "1000TL",
          "source_label": "Varlıklar Toplamı",
          "source_table": "FİNANSAL DURUM TABLOSU",
          "consolidation": "Konsolide",
          "basis": "balance_sheet_stock",
          "unit_factor": 1000
        },
        "equity": {
          "value": 13453550000,
          "source_value": 13453550,
          "source_unit": "1000TL",
          "source_label": "Özkaynaklar",
          "source_table": "FİNANSAL DURUM TABLOSU",
          "consolidation": "Konsolide",
          "basis": "balance_sheet_stock",
          "unit_factor": 1000
        },
        "borrowings": {
          "value": 65055592000,
          "source_value": 65055592,
          "source_unit": "1000TL",
          "source_label": "Alınan Krediler",
          "source_table": "FİNANSAL DURUM TABLOSU",
          "consolidation": "Konsolide",
          "basis": "balance_sheet_stock",
          "unit_factor": 1000
        },
        "gross_profit": {
          "value": 2897570000,
          "source_value": 2897570,
          "source_unit": "1000TL",
          "source_label": "Brüt Kâr (Zarar)",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide",
          "basis": "reported_income_period",
          "unit_factor": 1000
        },
        "operating_profit": {
          "value": 5641456000,
          "source_value": 5641456,
          "source_unit": "1000TL",
          "source_label": "Net Faaliyet Kârı (Zararı)",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide",
          "basis": "reported_income_period",
          "unit_factor": 1000
        },
        "net_profit": {
          "value": 4063478000,
          "source_value": 4063478,
          "source_unit": "1000TL",
          "source_label": "Dönem Net Kârı (Zararı)",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide",
          "basis": "reported_income_period",
          "unit_factor": 1000
        },
        "parent_profit": {
          "value": 3630137000,
          "source_value": 3630137,
          "source_unit": "1000TL",
          "source_label": "Dönem Kârının (Zararının) Dağılımı, Grubun Kârı (Zararı)",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide",
          "basis": "reported_income_period",
          "unit_factor": 1000
        },
        "core_income": {
          "value": 16850504000,
          "source_value": 16850504,
          "source_unit": "1000TL",
          "source_label": "Esas Faaliyet Gelirleri",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide",
          "basis": "reported_income_period",
          "unit_factor": 1000
        },
        "financing_expense": {
          "value": -13952934000,
          "source_value": -13952934,
          "source_unit": "1000TL",
          "source_label": "Finansman Giderleri",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide",
          "basis": "reported_income_period",
          "unit_factor": 1000
        },
        "liabilities": {
          "value": 87767846000,
          "derived": "assets_minus_equity",
          "inputs": [
            "assets",
            "equity"
          ],
          "consolidation": "Konsolide",
          "basis": "balance_sheet_stock"
        }
      },
      "ratios": {
        "gross_margin": null,
        "operating_margin": null,
        "net_margin": null,
        "equity_share": 0.13291211672283199,
        "liability_share": 0.867087883277168,
        "current_ratio": null,
        "deposit_share": null,
        "borrowing_share": 0.6427059354131018,
        "short_liability_share": null,
        "liability_equity": 6.52376852206295
      },
      "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": 124489758000,
          "source_value": 124489758,
          "source_unit": "1000TL",
          "source_label": "Varlıklar Toplamı",
          "source_table": "FİNANSAL DURUM TABLOSU",
          "consolidation": "Konsolide",
          "basis": "balance_sheet_stock",
          "unit_factor": 1000
        },
        "equity": {
          "value": 15437986000,
          "source_value": 15437986,
          "source_unit": "1000TL",
          "source_label": "Özkaynaklar",
          "source_table": "FİNANSAL DURUM TABLOSU",
          "consolidation": "Konsolide",
          "basis": "balance_sheet_stock",
          "unit_factor": 1000
        },
        "borrowings": {
          "value": 85453045000,
          "source_value": 85453045,
          "source_unit": "1000TL",
          "source_label": "Alınan Krediler",
          "source_table": "FİNANSAL DURUM TABLOSU",
          "consolidation": "Konsolide",
          "basis": "balance_sheet_stock",
          "unit_factor": 1000
        },
        "gross_profit": {
          "value": 1847832000,
          "source_value": 1847832,
          "source_unit": "1000TL",
          "source_label": "Brüt Kâr (Zarar)",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide",
          "basis": "reported_income_period",
          "unit_factor": 1000
        },
        "operating_profit": {
          "value": 2711686000,
          "source_value": 2711686,
          "source_unit": "1000TL",
          "source_label": "Net Faaliyet Kârı (Zararı)",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide",
          "basis": "reported_income_period",
          "unit_factor": 1000
        },
        "net_profit": {
          "value": 2224481000,
          "source_value": 2224481,
          "source_unit": "1000TL",
          "source_label": "Dönem Net Kârı (Zararı)",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide",
          "basis": "reported_income_period",
          "unit_factor": 1000
        },
        "parent_profit": {
          "value": 2056970000,
          "source_value": 2056970,
          "source_unit": "1000TL",
          "source_label": "Dönem Kârının (Zararının) Dağılımı, Grubun Kârı (Zararı)",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide",
          "basis": "reported_income_period",
          "unit_factor": 1000
        },
        "core_income": {
          "value": 11632710000,
          "source_value": 11632710,
          "source_unit": "1000TL",
          "source_label": "Esas Faaliyet Gelirleri",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide",
          "basis": "reported_income_period",
          "unit_factor": 1000
        },
        "financing_expense": {
          "value": -9784878000,
          "source_value": -9784878,
          "source_unit": "1000TL",
          "source_label": "Finansman Giderleri",
          "source_table": "KAR VEYA ZARAR VE DİĞER KAPSAMLI GELİR TABLOSU",
          "consolidation": "Konsolide",
          "basis": "reported_income_period",
          "unit_factor": 1000
        },
        "liabilities": {
          "value": 109051772000,
          "derived": "assets_minus_equity",
          "inputs": [
            "assets",
            "equity"
          ],
          "consolidation": "Konsolide",
          "basis": "balance_sheet_stock"
        }
      },
      "ratios": {
        "gross_margin": null,
        "operating_margin": null,
        "net_margin": null,
        "equity_share": 0.12401008924766325,
        "liability_share": 0.8759899107523368,
        "current_ratio": null,
        "deposit_share": null,
        "borrowing_share": 0.6864263082590296,
        "short_liability_share": null,
        "liability_equity": 7.0638600138645025
      },
      "derived": {},
      "profit_status": "profit",
      "balance_reconciled": true,
      "diagnostics": []
    }
  ],
  "retrieved_at": "2026-10-25T09:52:42Z",
  "source": {
    "producer": "İŞ FİNANSAL KİRALAMA A.Ş.",
    "distributor": "KAP / MKK",
    "url": "https://www.kap.org.tr/tr/sirket-finansal-bilgileri/988-is-finansal-kiralama-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"
  }
}
