{"id":277,"date":"2026-10-03T13:12:15","date_gmt":"2026-10-03T12:12:15","guid":{"rendered":"https:\/\/wpcalc.com\/tr\/borc-ozkaynak-orani\/"},"modified":"2026-10-03T13:12:15","modified_gmt":"2026-10-03T12:12:15","slug":"borc-ozkaynak-orani","status":"publish","type":"post","link":"https:\/\/wpcalc.com\/tr\/finans\/borc-ozkaynak-orani\/","title":{"rendered":"Bor\u00e7 \u00d6zkaynak Oran\u0131 Analiz Hesaplay\u0131c\u0131s\u0131"},"content":{"rendered":"<section class=\"not-prose calculator-box\" aria-labelledby=\"calculator-title\"><div class=\"flex items-baseline sm:items-center justify-between gap-2 sm:gap-3\"><div class=\"flex flex-col sm:flex-row sm:items-center gap-2\"><span class=\"icon icon-calculator text-primary-700! text-base! dark:text-primary-300!\" aria-hidden=\"true\"><\/span><h2 id=\"calculator-title\" class=\"text-lg font-display font-bold\">Bor\u00e7 \u00d6zkaynak Oran\u0131 ile Finansal Kald\u0131ra\u00e7 Hesaplay\u0131n<\/h2><\/div><div class=\"calcdash-favorite group\">\n  <button type=\"button\" class=\"favorite\" id=\"favorite\" data-favorite-id=\"277\" data-favorite-title=\"Bor\u00e7 \u00d6zkaynak Oran\u0131 Hesaplay\u0131c\u0131s\u0131\" data-favorite-url=\"https:\/\/wpcalc.com\/tr\/finans\/borc-ozkaynak-orani\/\" data-favorite-excerpt=\"Toplam y\u00fck\u00fcml\u00fcl\u00fckleri ve \u00f6zkaynaklar\u0131 girin; Bor\u00e7 \u00d6zkaynak Oran\u0131n\u0131 an\u0131nda hesaplay\u0131n \u2014 yat\u0131r\u0131mc\u0131lar, kredi verenler ve analistler i\u00e7in finansal kald\u0131ra\u00e7, risk ve sermaye yap\u0131s\u0131n\u0131n temel bir \u00f6l\u00e7\u00fct\u00fc.\" aria-label=\"Favorilere ekle\" data-favorite-icon=\"icon icon-rate-up\">\n    <span class=\"icon icon-shape-star-empty\" aria-hidden=\"true\"><\/span>\n  <\/button>\n  <div class=\"calcdash-favorite__tip\" aria-hidden=\"true\">\n   <span class=\"favorite-tooltip\" id=\"favorite-tooltip\"><\/span>\n  <\/div>\n  <span class=\"sr-only\" role=\"status\" id=\"favorite-status\"><\/span>\n<\/div><\/div><form action=\"https:\/\/wpcalc.com\/tr\/finans\/borc-ozkaynak-orani\/\" method=\"POST\" class=\"calculator\" id=\"calculator-277\" data-post=\"277\"><fieldset class=\"fieldset-input is-1\"><legend class=\"sr-only\">Giri\u015f alanlar\u0131<\/legend><div class=\"field has-term\" id=\"input-1\"><label for=\"field-1\">Toplam Y\u00fck\u00fcml\u00fcl\u00fckler<\/label><div class=\"term\">D<\/div>  <div class=\"absolute bottom-0 left-16 top-8 w-2 h-0.5 bg-blue-500\"><\/div><input type=\"text\" name=\"toplam_ykmllkler\" id=\"field-1\" aria-describedby=\"calc-unit-1 calc-info-1\" data-number inputmode=\"decimal\" autocomplete=\"off\" spellcheck=\"false\" min=\"0\" value=\"120000\"\/><div class=\"unit\" id=\"calc-unit-1\">$<\/div><small id=\"calc-info-1\">\u015eirketin bor\u00e7lu oldu\u011fu toplam bor\u00e7 ve y\u00fck\u00fcml\u00fcl\u00fckler<\/small><\/div><div class=\"field has-term\" id=\"input-2\"><label for=\"field-2\">\u00d6zkaynaklar<\/label><div class=\"term\">E<\/div>  <div class=\"absolute bottom-0 left-16 top-8 w-2 h-0.5 bg-blue-500\"><\/div><input type=\"text\" name=\"zkaynaklar\" id=\"field-2\" aria-describedby=\"calc-unit-2 calc-info-2\" data-number inputmode=\"decimal\" autocomplete=\"off\" spellcheck=\"false\" min=\"0\" value=\"80000\"\/><div class=\"unit\" id=\"calc-unit-2\">$<\/div><small id=\"calc-info-2\">Ortaklardan gelen toplam \u00f6zsermaye<\/small><\/div><\/fieldset><div class=\"buttons\"><button type=\"submit\" data-text=\"Yeniden hesapla\" id=\"calculate-button\" data-post=\"277\">Hesapla<\/button><button type=\"reset\">S\u0131f\u0131rla<\/button><\/div><div class=\"field is-checkbox hidden!\" id=\"field-auto-calc\"><input type=\"checkbox\" id=\"auto-calc\"><label for=\"auto-calc\">Otomatik hesapla<\/label><small>Etkinle\u015ftirilirse, herhangi bir de\u011feri de\u011fi\u015ftirdi\u011finizde sonu\u00e7 otomatik olarak g\u00fcncellenir.<\/small><\/div><div class=\"fieldset-result is-hidden\" aria-labelledby=\"result-title\" aria-live=\"polite\" role=\"region\"> <h3 class=\"result-title bg-gradient-to-r from-primary-50 to-gray-50 dark:from-primary-900 dark:to-gray-800\" id=\"result-title\"><span class=\"icon icon-s-pulse\" aria-hidden=\"true\"><\/span> Sonu\u00e7lar\u0131n\u0131z<\/h3><div class=\"result-box\"><div class=\"field-result\" id=\"output-1\"><span class=\"field-title\"><span>Bor\u00e7 \u00d6zkaynak Oran\u0131<\/span><\/span><span class=\"field-value\" id=\"result-1\"><\/span><button type=\"button\" class=\"copy-result\" data-tooltip=\"Sonucu kopyala\" aria-label=\"Sonucu kopyala\"><span class=\"copy-icon icon icon-document-copy\" aria-hidden=\"true\"><\/span><\/button><\/div><\/div><div class=\"result-actions\"><button type=\"button\" class=\"copy-link\"><svg viewBox=\"0 0 20 20\" fill=\"currentColor\" aria-hidden=\"true\"><path d=\"M12.232 4.232a2.5 2.5 0 0 1 3.536 3.536l-1.225 1.224a.75.75 0 0 0 1.061 1.06l1.224-1.224a4 4 0 0 0-5.656-5.656l-3 3a4 4 0 0 0 .225 5.865.75.75 0 0 0 .977-1.138 2.5 2.5 0 0 1-.142-3.667l3-3Z\"\/><path d=\"M11.603 7.963a.75.75 0 0 0-.977 1.138 2.5 2.5 0 0 1 .142 3.667l-3 3a2.5 2.5 0 0 1-3.536-3.536l1.225-1.224a.75.75 0 0 0-1.061-1.06l-1.224 1.224a4 4 0 1 0 5.656 5.656l3-3a4 4 0 0 0-.225-5.865Z\"\/><\/svg><span class=\"copy-link__text\">Bu hesaplaman\u0131n ba\u011flant\u0131s\u0131n\u0131 kopyala<\/span><\/button><span class=\"sr-only\" role=\"status\" id=\"copy-link-status\"><\/span><\/div><\/div><a href=\"#respond\" class=\"hidden transition-opacity duration-300 opacity-0 w-50 text-sm justify-center items-center gap-2 px-4 py-2 rounded bg-gray-200 text-gray-700 hover:bg-gray-300\" id=\"leave-comment\"><span class=\"icon icon-comments\" aria-hidden=\"true\"><\/span>Yorum b\u0131rak<\/a><\/form><\/section><section id=\"calc-reactions\" class=\"not-prose hidden my-12 bg-gradient-to-r from-primary-50 to-gray-50 border border-indigo-100 rounded-xl px-6 py-4 shadow-sm\" data-post=\"277\" aria-live=\"polite\" aria-labelledby=\"calc-reactions-title\"><p id=\"calc-reactions-title\" class=\"text-sm text-gray-500 text-center mb-2\">Bu sonu\u00e7 hakk\u0131nda ne d\u00fc\u015f\u00fcn\u00fcyorsunuz?<\/p><div role=\"group\" aria-labelledby=\"calc-reactions-title\" class=\"grid grid-cols-3 sm:flex sm:flex-row sm:justify-around gap-4 sm:items-center sm:flex-wrap\"><button type=\"button\" aria-pressed=\"false\" class=\"reaction-btn flex flex-col items-center gap-1 text-sm text-gray-700 hover:text-primary-600 cursor-pointer transition-transform hover:scale-105\" data-reaction=\"like\"><span class=\"reaction-count\" data-reaction-count=\"like\">0<\/span><span class=\"reaction text-3xl\" aria-hidden=\"true\">\ud83d\ude00 <\/span><span class=\"reaction-description font-medium\">Be\u011fendim <\/span><\/button><button type=\"button\" aria-pressed=\"false\" class=\"reaction-btn flex flex-col items-center gap-1 text-sm text-gray-700 hover:text-primary-600 cursor-pointer transition-transform hover:scale-105\" data-reaction=\"helpful\"><span class=\"reaction-count\" data-reaction-count=\"helpful\">0<\/span><span class=\"reaction text-3xl\" aria-hidden=\"true\">\ud83d\udca1 <\/span><span class=\"reaction-description font-medium\">Faydal\u0131 <\/span><\/button><button type=\"button\" aria-pressed=\"false\" class=\"reaction-btn flex flex-col items-center gap-1 text-sm text-gray-700 hover:text-primary-600 cursor-pointer transition-transform hover:scale-105\" data-reaction=\"confused\"><span class=\"reaction-count\" data-reaction-count=\"confused\">0<\/span><span class=\"reaction text-3xl\" aria-hidden=\"true\">\ud83d\ude15 <\/span><span class=\"reaction-description font-medium\">Kafam kar\u0131\u015ft\u0131 <\/span><\/button><button type=\"button\" aria-pressed=\"false\" class=\"reaction-btn flex flex-col items-center gap-1 text-sm text-gray-700 hover:text-primary-600 cursor-pointer transition-transform hover:scale-105\" data-reaction=\"disappointed\"><span class=\"reaction-count\" data-reaction-count=\"disappointed\">0<\/span><span class=\"reaction text-3xl\" aria-hidden=\"true\">\ud83d\ude1e <\/span><span class=\"reaction-description font-medium\">Hayal k\u0131r\u0131kl\u0131\u011f\u0131 <\/span><\/button><button type=\"button\" aria-pressed=\"false\" class=\"reaction-btn flex flex-col items-center gap-1 text-sm text-gray-700 hover:text-primary-600 cursor-pointer transition-transform hover:scale-105\" data-reaction=\"inaccurate\"><span class=\"reaction-count\" data-reaction-count=\"inaccurate\">0<\/span><span class=\"reaction text-3xl\" aria-hidden=\"true\">\u274c <\/span><span class=\"reaction-description font-medium\">Hatal\u0131 <\/span><\/button><\/div><div id=\"reaction-message\" class=\"hidden mt-8 rounded-md border border-primary-100 bg-white\/50 backdrop-blur-sm px-4 py-2 text-sm text-center shadow-sm\"><\/div><\/section><div class=\"calcdash-ad not-prose calcdash-ad--calc_result calcdash-ad--in-article\"><ins class=\"adsbygoogle\" style=\"display:block\" data-ad-client=\"ca-pub-1721569815777345\" data-ad-slot=\"6317458308\" data-ad-layout=\"in-article\" data-ad-format=\"fluid\"><\/ins><script>(adsbygoogle = window.adsbygoogle || []).push({});<\/script><\/div>\n<style id=\"wpcoderpro-inline-1\">.formula-box {\r\n\tborder-bottom: none !important;\r\n}<\/style><section class=\"formula-box\" aria-labelledby=\"formula-title\">\r\n\t<div id=\"formula-title\" class=\"not-prose font-display mb-4\"><span class=\"icon icon-formula\" aria-hidden=\"true\"><\/span><h2>Bor\u00e7 \u00d6zkaynak Oran\u0131 Form\u00fcl\u00fc<\/h2><\/div>\r\n\t<figure class=\"not-prose formula\">\r\n\t\t<figcaption class=\"formula-title\">Form\u00fcl<\/figcaption>\r\n\t\t<div class=\"text-base text-gray-800\" id=\"formula\">\n\\[ \\text{Bor\u00e7 \u00d6zkaynak Oran\u0131} = \\frac{D}{E} = \\frac{\\text{Toplam Y\u00fck\u00fcml\u00fcl\u00fckler}}{\\text{\u00d6zkaynaklar}} \\]\n<\/div>\r\n\t<\/figure>\r\n\t<\/p>\n<p><strong>Burada:<\/strong><\/p>\n<ul>\n<li>\\(D\\) \u2014 toplam y\u00fck\u00fcml\u00fcl\u00fckler: \u015firketin bor\u00e7lu oldu\u011fu t\u00fcm k\u0131sa ve uzun vadeli bor\u00e7lar ve y\u00fck\u00fcml\u00fcl\u00fckler ($)<\/li>\n<li>\\(E\\) \u2014 \u00f6zkaynaklar: \u015firketin varl\u0131klar\u0131 \u00fczerinde ortaklar\u0131n kalan hak talebi ($)<\/li>\n<\/ul>\n<p>Oran, \u015firketin her bir dolar \u00f6zkaynak finansman\u0131 kar\u015f\u0131l\u0131\u011f\u0131nda ka\u00e7 dolar bor\u00e7 kulland\u0131\u011f\u0131n\u0131 g\u00f6sterir. Her iki giri\u015f de\u011feri ayn\u0131 bilan\u00e7o tablosundan geldi\u011fi i\u00e7in sonu\u00e7 birimsiz, saf bir say\u0131d\u0131r.<\/p>\n<p>\r\n<\/section>\n<style id=\"wpcoderpro-inline-2\">.calculation-box {\r\n\tborder-bottom: none !important;\r\n}<\/style><section id=\"calculation\" class=\"calculation-box\" aria-labelledby=\"calculation-title\">\r\n\t<div id=\"calculation-title\" class=\"not-prose font-display\"><span class=\"icon icon-unordered-list\" aria-hidden=\"true\"><\/span><h2>Bor\u00e7 \u00d6zkaynak Oran\u0131 \u2013 Hesaplama \u00d6rne\u011fi<\/h2><\/div>\r\n\r\n<\/p>\n<p><strong>\u00d6rnek:<\/strong> bir \u015firket bilan\u00e7osunda 120.000 $ toplam y\u00fck\u00fcml\u00fcl\u00fck ve 80.000 $ \u00f6zkaynak raporluyor.<\/p>\n<p>\\[ \\text{D\/E} = \\frac{120{,}000}{80{,}000} = 1.5 \\]<\/p>\n<p><strong>Sonu\u00e7:<\/strong> bor\u00e7 \u00f6zkaynak oran\u0131 <strong>1,5<\/strong> tir; yani \u015firket her 1,00 $ \u00f6zkaynak i\u00e7in 1,50 $ bor\u00e7 ta\u015f\u0131yor demektir.<\/p>\n<p>\n\r\n<\/section>\n<h2>Hesaplay\u0131c\u0131 Nas\u0131l Kullan\u0131l\u0131r?<\/h2>\n<ol>\n<li>\u015eirketin <strong>Toplam Y\u00fck\u00fcml\u00fcl\u00fcklerini<\/strong> dolar cinsinden girin. Bu, bilan\u00e7odaki t\u00fcm k\u0131sa ve uzun vadeli y\u00fck\u00fcml\u00fcl\u00fcklerin toplam\u0131d\u0131r.<\/li>\n<li><strong>\u00d6zkaynaklar\u0131<\/strong> dolar cinsinden girin \u2014 birikmi\u015f k\u00e2rlar dahil, ortaklardan gelen toplam \u00f6zsermaye.<\/li>\n<li><strong>Bor\u00e7 \u00d6zkaynak Oran\u0131<\/strong> iki ondal\u0131k basama\u011fa yuvarlanm\u0131\u015f olarak hemen g\u00f6r\u00fcn\u00fcr.<\/li>\n<\/ol>\n<p>\u00d6zkaynak s\u0131f\u0131r veya negatifse hesaplay\u0131c\u0131 hata g\u00f6sterir; \u00e7\u00fcnk\u00fc oran bu durumda matematiksel olarak tan\u0131ms\u0131zd\u0131r (s\u0131f\u0131ra b\u00f6lme) ya da anlaml\u0131 de\u011fildir.<\/p>\n<h2>Bor\u00e7 \u00d6zkaynak Oran\u0131 Nedir?<\/h2>\n<p>Bor\u00e7 \u00f6zkaynak (D\/E) oran\u0131, finansal kald\u0131rac\u0131n en yayg\u0131n kullan\u0131lan \u00f6l\u00e7\u00fctlerinden biridir. \u015eirketin toplam y\u00fck\u00fcml\u00fcl\u00fcklerini ortaklar\u0131n\u0131n yat\u0131rm\u0131\u015f oldu\u011fu sermayeyle kar\u015f\u0131la\u015ft\u0131r\u0131r ve i\u015fletmenin varl\u0131klar\u0131n\u0131 nas\u0131l finanse etti\u011fini g\u00f6sterir: \u00f6d\u00fcn\u00e7 para ile mi, yoksa ortaklar\u0131n fonlar\u0131yla m\u0131. Tam olarak 1 olan bir oran bor\u00e7 ile \u00f6zkayna\u011f\u0131n dengede oldu\u011funu; 1'in \u00fczerindeki oran ise alacakl\u0131lar\u0131n \u015firketin sermaye yap\u0131s\u0131n\u0131n yar\u0131s\u0131ndan fazlas\u0131n\u0131 finanse etti\u011fini belirtir.<\/p>\n<p>Tek bir \"do\u011fru\" de\u011fer yoktur \u2014 yorumlama b\u00fcy\u00fck \u00f6l\u00e7\u00fcde ba\u011flama ba\u011fl\u0131d\u0131r. Elektrik, su, do\u011falgaz gibi kamu hizmetleri, telekom\u00fcnikasyon ve imalat gibi sermaye yo\u011fun sekt\u00f6rler, istikrarl\u0131 nakit ak\u0131\u015flar\u0131 b\u00fcy\u00fck bor\u00e7lar\u0131 g\u00fcvenilir bir \u015fekilde kar\u015f\u0131layabildi\u011fi i\u00e7in rutin olarak 2'nin \u00fczerinde D\/E oranlar\u0131yla \u00e7al\u0131\u015f\u0131r. Fiziksel varl\u0131klar\u0131 az olan teknoloji veya hizmet \u015firketleri ise \u00e7o\u011funlukla 1'in olduk\u00e7a alt\u0131nda oranlar ta\u015f\u0131r. En \u00f6nemlisi, \u015firketin kendi sekt\u00f6r\u00fcndeki benzerleriyle k\u0131yaslamas\u0131 ve zaman i\u00e7indeki e\u011filiminin y\u00fckseli\u015fte mi d\u00fc\u015f\u00fc\u015fte mi oldu\u011fudur.<\/p>\n<p>Daha y\u00fcksek oran hem getirileri hem de riskleri b\u00fcy\u00fct\u00fcr. Faiz maliyetleri sabit ve genellikle \u00f6zkayna\u011fa g\u00f6re daha ucuz oldu\u011fu i\u00e7in, bor\u00e7 iyi d\u00f6nemlerde ortaklar i\u00e7in k\u00e2rlar\u0131 b\u00fcy\u00fct\u00fcr. Ancak a\u011f\u0131r kald\u0131ra\u00e7, geri \u00f6deme y\u00fck\u00fcn\u00fc de art\u0131r\u0131r ve \u015firketi durgunluk d\u00f6nemlerinde veya faiz oranlar\u0131 y\u00fckseldi\u011finde daha k\u0131r\u0131lgan hale getirir. Bu nedenle kredi verenler ve tahvil yat\u0131r\u0131mc\u0131lar\u0131 y\u00fcksek D\/E oran\u0131n\u0131 bir uyar\u0131 i\u015fareti olarak g\u00f6r\u00fcr; \u00e7ok d\u00fc\u015f\u00fck bir oran ise yaln\u0131zca muhafazak\u00e2r, kald\u0131ra\u00e7 alt\u0131nda kalmam\u0131\u015f bir i\u015fletmeye i\u015faret edebilir.<\/p>\n<p>Analistler daha eksiksiz bir tablo i\u00e7in D\/E oran\u0131n\u0131 genellikle di\u011fer g\u00f6stergelerle birlikte kullan\u0131r. \u00d6rne\u011fin <a href=\"https:\/\/wpcalc.com\/tr\/finans\/borc-varlik-orani\/\">Bor\u00e7 Varl\u0131k Oran\u0131<\/a>, toplam varl\u0131klar\u0131n ne kadarl\u0131k pay\u0131n\u0131n bor\u00e7la finanse edildi\u011fini g\u00f6sterir; <a href=\"https:\/\/wpcalc.com\/tr\/finans\/faiz-karsilama-orani\/\">Faiz Kar\u015f\u0131lama Oran\u0131<\/a> ise faaliyet k\u00e2rlar\u0131n\u0131n bu borcun faizini ger\u00e7ekten \u00f6deyip \u00f6deyemedi\u011fini s\u0131nar.<\/p>\n<h2>Sonucun Yorumlanmas\u0131<\/h2>\n<ul>\n<li><strong>1,0'\u0131n alt\u0131<\/strong> \u2014 muhafazak\u00e2r sermaye yap\u0131s\u0131; varl\u0131klar\u0131n \u00e7o\u011fu \u00f6zkaynakla finanse edilir ve finansal risk g\u00f6rece d\u00fc\u015f\u00fckt\u00fcr.<\/li>\n<li><strong>1,0 ile 2,0 aras\u0131<\/strong> \u2014 \u0131l\u0131ml\u0131 kald\u0131ra\u00e7; bir\u00e7ok k\u00f6kl\u00fc \u015firket i\u00e7in tipiktir ve genellikle y\u00f6netilebilir kabul edilir.<\/li>\n<li><strong>2,0'\u0131n \u00fcst\u00fc<\/strong> \u2014 y\u00fcksek kald\u0131ra\u00e7; istikrarl\u0131 sekt\u00f6rlerde k\u00e2rl\u0131 olabilir, ancak durgunluklara ve y\u00fckselen faiz oranlar\u0131na duyarl\u0131d\u0131r.<\/li>\n<\/ul>\n<p>Her zaman sekt\u00f6r ortalamalar\u0131yla k\u0131yaslay\u0131n: 1,5'lik bir D\/E oran\u0131 bir yaz\u0131l\u0131m \u015firketi i\u00e7in agresifken, bir banka veya kamu hizmeti \u015firketi i\u00e7in s\u0131radand\u0131r.<\/p>\n<h2>Varsay\u0131mlar ve S\u0131n\u0131rlamalar<\/h2>\n<ul>\n<li>Hesaplay\u0131c\u0131, en yayg\u0131n ders kitab\u0131 tan\u0131m\u0131 olan <strong>toplam y\u00fck\u00fcml\u00fcl\u00fckleri<\/strong> (k\u0131sa ve uzun vadeli) kullan\u0131r. Baz\u0131 analistler daha d\u00fc\u015f\u00fck oran veren daha kat\u0131 bir \"uzun vadeli bor\u00e7 \/ \u00f6zkaynak\" s\u00fcr\u00fcm\u00fcn\u00fc tercih eder \u2014 benzer \u015feyleri kar\u015f\u0131la\u015ft\u0131rd\u0131\u011f\u0131n\u0131zdan emin olun.<\/li>\n<li>Y\u00fck\u00fcml\u00fcl\u00fckler, bor\u00e7lanma anlam\u0131nda \"bor\u00e7\" olmayan ticari bor\u00e7lar ve gelirlerin ertelenmesi gibi faiz ta\u015f\u0131mayan kalemleri i\u00e7erir. Bu, b\u00fcy\u00fck i\u015fletme y\u00fck\u00fcml\u00fcl\u00fckleri olan \u015firketlerde oran\u0131 \u015fi\u015firebilir.<\/li>\n<li>Oran, <strong>borcun kar\u015f\u0131lanabilirli\u011fi<\/strong> hakk\u0131nda hi\u00e7bir \u015fey s\u00f6ylemez. Y\u00fcksek k\u00e2rl\u0131l\u0131kl\u0131 bir \u015firket y\u00fcksek bir D\/E oran\u0131n\u0131 rahat\u00e7a s\u00fcrd\u00fcrebilirken, s\u0131n\u0131rda bir \u015firket s\u00fcrd\u00fcremez. K\u00e2rlar\u0131n borcu ta\u015f\u0131y\u0131p ta\u015f\u0131yamayaca\u011f\u0131n\u0131 de\u011ferlendirmek i\u00e7in <a href=\"https:\/\/wpcalc.com\/tr\/finans\/faiz-karsilama-orani\/\">Faiz Kar\u015f\u0131lama Oran\u0131<\/a>'na ve <a href=\"https:\/\/wpcalc.com\/tr\/finans\/faiz-vergi-oncesi-kar-faok\/\">FV\u00d6K<\/a>'e bak\u0131n.<\/li>\n<li>\u00d6zkaynaklar\u0131n defter de\u011feri, \u00f6zellikle b\u00fcy\u00fck maddi olmayan varl\u0131klar\u0131 veya birikmi\u015f da\u011f\u0131t\u0131lmam\u0131\u015f k\u00e2rlar\u0131 olan \u015firketlerde piyasa de\u011ferinden b\u00fcy\u00fck \u00f6l\u00e7\u00fcde farkl\u0131 olabilir.<\/li>\n<li>Her iki giri\u015f i\u00e7in de <strong>ayn\u0131 bilan\u00e7o tarihine<\/strong> ait rakamlar\u0131 kullan\u0131n ve farkl\u0131 muhasebe standartlar\u0131ndaki \u015firketleri kar\u015f\u0131la\u015ft\u0131r\u0131rken tutarl\u0131 olun.<\/li>\n<\/ul>\n<p>K\u00e2rl\u0131l\u0131k ve likidite \u00f6l\u00e7\u00fctleriyle birlikte kullan\u0131ld\u0131\u011f\u0131nda, bor\u00e7 \u00f6zkaynak oran\u0131 bir \u015firketin bilan\u00e7osunun arkas\u0131nda ne kadar finansal risk bulundu\u011funun h\u0131zl\u0131 ve g\u00fcvenilir bir foto\u011fraf\u0131n\u0131 verir.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Toplam y\u00fck\u00fcml\u00fcl\u00fckleri ve \u00f6zkaynaklar\u0131 girin; Bor\u00e7 \u00d6zkaynak Oran\u0131n\u0131 an\u0131nda hesaplay\u0131n \u2014 yat\u0131r\u0131mc\u0131lar, kredi verenler ve analistler i\u00e7in finansal kald\u0131ra\u00e7, risk ve sermaye yap\u0131s\u0131n\u0131n temel bir \u00f6l\u00e7\u00fct\u00fc.<\/p>\n","protected":false},"author":3168,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[48],"class_list":["post-277","post","type-post","status-publish","format-standard","hentry","category-finans","tag-faiz"],"acf":[],"_links":{"self":[{"href":"https:\/\/wpcalc.com\/tr\/wp-json\/wp\/v2\/posts\/277","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/wpcalc.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/wpcalc.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/wpcalc.com\/tr\/wp-json\/wp\/v2\/users\/3168"}],"replies":[{"embeddable":true,"href":"https:\/\/wpcalc.com\/tr\/wp-json\/wp\/v2\/comments?post=277"}],"version-history":[{"count":4,"href":"https:\/\/wpcalc.com\/tr\/wp-json\/wp\/v2\/posts\/277\/revisions"}],"predecessor-version":[{"id":3413,"href":"https:\/\/wpcalc.com\/tr\/wp-json\/wp\/v2\/posts\/277\/revisions\/3413"}],"wp:attachment":[{"href":"https:\/\/wpcalc.com\/tr\/wp-json\/wp\/v2\/media?parent=277"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/wpcalc.com\/tr\/wp-json\/wp\/v2\/categories?post=277"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/wpcalc.com\/tr\/wp-json\/wp\/v2\/tags?post=277"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}