Link Bilgisayar Sistemleri Yazilimi ve Donanimi Sanayi ve Ticaret A.S. (IST:LINK)

IST:LINK 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	12.34	53.19	53.63	101.87	125.66	59.27
Short-Term Investments	659.07	602.45	344.84	51.97	11.5	-
Cash & Short-Term Investments	671.42	655.65	398.46	153.83	137.16	59.27
Cash Growth	114.30%	64.54%	159.02%	12.16%	131.43%	75.25%
Accounts Receivable	885.29	634.06	648.93	30.36	19.87	6.76
Other Receivables	1.64	0.78	0.39	0.13	0.18	0.02
Receivables	886.93	634.84	649.32	30.49	20.05	6.78
Inventory	1.41	1.17	98.39	0.86	0.37	0.21
Prepaid Expenses	26.1	2.44	1.87	1.58	0.4	0.03
Other Current Assets	-	1.98	2.95	0.05	0.04	0.02
Total Current Assets	1,586	1,296	1,151	186.81	158.03	66.31
Property, Plant & Equipment	7.86	6.66	4.95	2.3	2.48	0.56
Other Intangible Assets	965.59	741.45	706.38	59.04	34.92	8.88
Other Long-Term Assets	0	0	0	0	0.45	5.37
Total Assets	2,559	2,044	1,862	248.16	195.88	81.12

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	257.45	260.13	473.2	3.28	2.22	1.05
Accrued Expenses	14.17	21.31	15	8.24	6.9	2.41
Short-Term Debt	-	0.46	0.44	-	-	-
Current Income Taxes Payable	3.11	2.61	17.07	10.64	5.51	5.01
Current Unearned Revenue	0.33	2.76	28.49	2.54	0.92	0.2
Other Current Liabilities	4.51	0.7	0	0	0	0
Total Current Liabilities	279.57	287.97	534.19	24.71	15.55	8.68
Pension & Post-Retirement Benefits	7.19	5.36	6.96	5.54	8.53	2.94
Long-Term Deferred Tax Liabilities	114.74	127.78	19.86	9.45	1.84	0.99
Total Liabilities	401.5	421.12	561.01	39.7	25.92	12.61

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	891.75	891.75	21.75	11	11	11
Retained Earnings	926.25	577.6	1,080	50.42	60.64	56.94
Comprehensive Income & Other	339.8	153.71	199.16	147.04	98.32	0.56
Shareholders' Equity	2,158	1,623	1,301	208.46	169.96	68.51
Total Liabilities & Equity	2,559	2,044	1,862	248.16	195.88	81.12

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	-	0.46	0.44	-	-	-
Net Cash (Debt)	671.42	655.19	398.02	153.83	137.16	59.27
Net Cash Growth	114.31%	64.61%	158.74%	12.16%	131.43%	75.25%
Net Cash Per Share	0.75	0.73	0.45	0.34	0.30	0.13
Filing Date Shares Outstanding	891.75	891.75	451	451	451	451
Total Common Shares Outstanding	891.75	891.75	451	451	451	451
Working Capital	1,306	1,008	616.81	162.1	142.48	57.63
Book Value Per Share	2.42	1.82	2.89	0.46	0.38	0.15
Tangible Book Value	1,192	881.61	594.94	149.41	135.04	59.63
Tangible Book Value Per Share	1.34	0.99	1.32	0.33	0.30	0.13
Machinery	-	19.7	21.89	18.07	12.47	1.43
Leasehold Improvements	-	-	-	-	-	0.13

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 18, 2026

Data Sources Report a data error