INFORMATION SOCIETY SERVICES

KIPAS HOLDING INC.

KCS KIPAS CEMENT

KIPAS MENSUCAT INC.

KIPAS PAPER INC.

KIPAS YARN INC.

ÖKSÜZLER YARN INC.

GÜMÜŞERLER YARN INC

BOZKURT APPAREL INC.

KIPAS MARKETING TR. AND INC.