v3.25.1
BASIS OF PRESENTATION OF CONSOLIDATED FINANCIAL STATEMENTS (Tables)
12 Months Ended
Dec. 31, 2024
BASIS OF PRESENTATION OF CONSOLIDATED FINANCIAL STATEMENTS  
Schedule of indices and coefficients used to prepare the consolidated financial statements

Date

    

Index

    

Adjustment Coefficient

    

Three years compound inflation rates

 

31 December 2024

 

2684.55

 

1.000

 

291

%

31 December 2023

 

1859.38

 

1.444

 

268

%

31 December 2022

 

1128.45

 

2.379

 

156

%

Schedule of subsidiaries included in the scope of consolidation and ownership interests

Subsidiaries

    

2024

    

2023

    

2022

 

D-Ödeme

100.00

%  

100.00

%  

100.00

%

D-Fast

100.00

%  

100.00

%  

100.00

%

Hepsi Finansal

100.00

%  

100.00

%  

100.00

%

Hepsi Finansman

100.00

%  

100.00

%  

100.00

%

Hepsiburada Global

100.00

%  

100.00

%  

Hepsiburada Global A.Ş (*)

 

100.00

%  

(*)Hepsiburada Global A.Ş. was founded on 29 March 2024, with an aggregate issued share capital of TRY5,050,000 of which total amount was paid in on 29 March 2024. Hepsiburada Global A.Ş. aims to facilitate the management of Hepsiburada’s cross border e-commerce operations.

Schedule of useful lives of property and equipment

Furniture and fixtures

    

5–10 years

Leasehold improvements

 

2-5 years

Motor vehicles

 

5 years

Schedule of useful lives of right of use assets

    

Useful lives

Buildings

 

25 years

Furniture and fixtures

 

45 years

Software and rights

 

315 years

Motor vehicles

 

3 years