{"id":8055,"date":"2026-05-11T21:16:32","date_gmt":"2026-05-11T21:16:32","guid":{"rendered":"https:\/\/virconlegal.com\/term\/borc-oz-sermaye-orani\/"},"modified":"2026-05-11T22:42:20","modified_gmt":"2026-05-11T22:42:20","slug":"borc-oz-sermaye-orani","status":"publish","type":"term","link":"https:\/\/virconlegal.com\/tr\/term\/borc-oz-sermaye-orani\/","title":{"rendered":"Bor\u00e7-\u00d6z Sermaye Oran\u0131"},"content":{"rendered":"<h3>TLDR<\/h3>\n<p>Bor\u00e7-\u00d6z Sermaye Oran\u0131, bir \u015firketin finansman\u0131n\u0131n borca oranla \u00f6z sermayeden gelen k\u0131sm\u0131n\u0131 \u00f6l\u00e7er; finansal kald\u0131ra\u00e7 ve risk profilini g\u00f6sterir.<\/p>\n<h3>Hesaplama:<\/h3>\n<p>B\/\u00d6S Oran\u0131 = Toplam Bor\u00e7 \/ Hissedarlar \u00d6z Sermayesi<\/p>\n<h3>Sekt\u00f6re G\u00f6re Bor\u00e7-\u00d6z Sermaye Oranlar\u0131n\u0131 Yorumlama:<\/h3>\n<p>Uygun bor\u00e7-\u00f6z sermaye oran\u0131 sekt\u00f6re g\u00f6re \u00f6nemli \u00f6l\u00e7\u00fcde farkl\u0131l\u0131k g\u00f6sterir. Kamu hizmetleri, gayrimenkul ve \u00fcretim gibi sermaye yo\u011fun sekt\u00f6rler, istikrarl\u0131 nakit ak\u0131\u015flar\u0131 ve bor\u00e7lanmay\u0131 destekleyen sabit varl\u0131klar\u0131 nedeniyle rutin olarak y\u00fcksek bor\u00e7-\u00f6z sermaye oran\u0131 (2:1 ile 5:1 aras\u0131) ta\u015f\u0131r. Teknoloji ve yaz\u0131l\u0131m \u015firketleri ise varl\u0131klar\u0131n\u0131n \u00f6ncelikli olarak maddi olmayan nitelikte olmas\u0131 (kod, veri, yetenek) ve b\u00fcy\u00fcme a\u015famas\u0131 nakit ak\u0131\u015flar\u0131n\u0131n \u00e7o\u011funlukla negatif olmas\u0131 nedeniyle genellikle \u00e7ok d\u00fc\u015f\u00fck bor\u00e7-\u00f6z sermaye oran\u0131 ta\u015f\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>TLDR Bor\u00e7-\u00d6z Sermaye Oran\u0131, bir \u015firketin finansman\u0131n\u0131n borca oranla \u00f6z sermayeden gelen k\u0131sm\u0131n\u0131 \u00f6l\u00e7er; finansal kald\u0131ra\u00e7 ve risk profilini g\u00f6sterir. Hesaplama: B\/\u00d6S Oran\u0131 = Toplam Bor\u00e7 \/ Hissedarlar \u00d6z Sermayesi Sekt\u00f6re G\u00f6re Bor\u00e7-\u00d6z Sermaye Oranlar\u0131n\u0131 Yorumlama: Uygun bor\u00e7-\u00f6z sermaye oran\u0131 sekt\u00f6re g\u00f6re \u00f6nemli \u00f6l\u00e7\u00fcde farkl\u0131l\u0131k g\u00f6sterir. Kamu hizmetleri, gayrimenkul ve \u00fcretim gibi sermaye yo\u011fun sekt\u00f6rler, [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":""},"categories":[],"class_list":["post-8055","term","type-term","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/term\/8055","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/term"}],"about":[{"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/types\/term"}],"author":[{"embeddable":true,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/comments?post=8055"}],"version-history":[{"count":1,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/term\/8055\/revisions"}],"predecessor-version":[{"id":8591,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/term\/8055\/revisions\/8591"}],"wp:attachment":[{"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/media?parent=8055"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/categories?post=8055"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}