Besler Gida Ve Kimya Sanayi ve Ticaret Anonim Sirketi (IST:BESLR)

IST:BESLR Balance Sheet

Financials in millions TRY. Fiscal year is January - December.

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash & Equivalents	5,186	2,921	2,761	64.1	453.33	64.96
Cash & Short-Term Investments	5,186	2,921	2,761	64.1	453.33	64.96
Cash Growth	225.88%	5.82%	4206.52%	-85.86%	597.83%	12.96%
Accounts Receivable	5,730	5,044	4,637	3,843	3,060	1,020
Other Receivables	238.74	7,168	498.5	430.4	100.09	27.5
Receivables	16,737	16,696	13,110	6,854	6,754	2,274
Inventory	5,224	5,136	5,064	5,404	3,801	875.13
Prepaid Expenses	213.43	112.24	142.16	117.79	62.73	8.77
Other Current Assets	616.36	558.51	320.51	323.14	344.54	49.3
Total Current Assets	27,977	25,423	21,398	12,762	11,415	3,272
Property, Plant & Equipment	13,214	11,441	10,614	7,857	4,915	1,115
Long-Term Investments	-	-	-	-	-	0.02
Other Intangible Assets	129.87	102.78	73.05	121.99	30.16	4.07
Long-Term Deferred Tax Assets	13.58	104.06	447.43	370.1	69.35	69.29
Long-Term Deferred Charges	406.07	340.96	314.19	213.87	123.29	23.45
Other Long-Term Assets	4,038	3,421	3,543	1,954	845.35	238.24
Total Assets	45,778	40,833	36,389	23,279	17,398	4,722

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Accounts Payable	6,768	6,285	6,374	5,732	3,822	1,038
Accrued Expenses	1,025	689.85	648.66	552.59	1,310	48.03
Short-Term Debt	10,879	10,886	6,991	2,956	2,568	1,311
Current Portion of Long-Term Debt	1,674	386.69	144.51	248.32	-	-
Current Portion of Leases	132.21	34.29	105.86	73.72	52.94	4.64
Current Income Taxes Payable	268.27	285.33	894.13	181.83	150.73	0.17
Current Unearned Revenue	218.83	269.72	156.43	129.48	109.06	36.61
Other Current Liabilities	26.75	142.69	133.02	95.78	46.21	17.52
Total Current Liabilities	20,992	18,979	15,448	9,970	8,059	2,456
Long-Term Debt	1,008	1,664	1,772	1,293	921.54	551.26
Long-Term Leases	231.56	268.3	209.63	216.27	209.23	46.92
Long-Term Unearned Revenue	34.65	36.84	14.63	13.81	4.95	-
Pension & Post-Retirement Benefits	641.33	491.89	456.55	322.75	260.67	60.82
Long-Term Deferred Tax Liabilities	1,913	1,899	2,172	943.64	558.12	25.25
Other Long-Term Liabilities	-	-	0.18	-	-	-
Total Liabilities	24,821	23,339	20,073	12,759	10,013	3,140

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Common Stock	8,112	6,888	6,888	5,263	3,645	662
Additional Paid-In Capital	994.2	844.26	844.26	645.01	446.75	0.7
Retained Earnings	7,609	5,975	5,190	2,454	1,112	57.94
Comprehensive Income & Other	3,201	3,004	2,536	1,647	1,670	563.33
Total Common Equity	19,915	16,711	15,458	10,008	6,874	1,284
Minority Interest	1,042	782.61	858.3	512.14	510.18	297.97
Shareholders' Equity	20,957	17,494	16,317	10,520	7,384	1,582
Total Liabilities & Equity	45,778	40,833	36,389	23,279	17,398	4,722

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Total Debt	13,924	13,239	9,222	4,787	3,752	1,914
Net Cash (Debt)	-8,738	-10,318	-6,462	-4,723	-3,299	-1,849
Net Cash Growth	-	-	-	-	-	-
Net Cash Per Share	-13.20	-15.59	-9.76	-7.13	-4.98	-2.79
Filing Date Shares Outstanding	662	662	662	662	662	662
Total Common Shares Outstanding	662	662	662	662	662	662
Working Capital	6,985	6,444	5,950	2,792	3,356	816.33
Book Value Per Share	30.08	25.24	23.35	15.12	10.38	1.94
Tangible Book Value	19,786	16,609	15,385	9,886	6,844	1,280
Tangible Book Value Per Share	29.89	25.09	23.24	14.93	10.34	1.93
Land	5,990	5,087	4,562	2,640	1,474	367.2
Buildings	7,333	6,306	5,294	4,457	2,299	547.61
Machinery	10,419	8,816	8,400	6,286	4,298	620.94
Construction In Progress	169.61	22.68	5.7	1.92	32.88	0.14
Leasehold Improvements	95.58	81.16	79.02	57.87	38.74	2.57

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 25, 2026

Data Sources Report a data error