Covid-19’un BİST 100’deki şirketlerin mali tabloları üzerindeki etkisinin oran yöntemi ile analizi
Analysis of the Impact of Covid-19 on the Financial Statements of Companies in BIST 100 by Ratio Method

Summary/Abstract: The purpose of this study is to analyze the effects of Covid-19 on the financial statements of BIST 100 companies with the ratio method. The data used in the study was obtained from the Public Disclosure Platform (KAP), and after the obtained data was made suitable for comparison and analysis, it was analyzed with the help of Microsoft (MS) Excel computer program. This study is the first study to analyze the effect of Covid-19 on financial statements in BIST 100 as far as it can be reached as a result of the literature review, and it is one of the most comprehensive studies in terms of the number of companies and sectors according to the studies on rate analysis. As a result of the analysis, it was determined that while there was an improvement in the liquidity ratios in the energy, manufacturing, wholesale and retail sectors, there was a deterioration in other sectors. In terms of financial structure rates, it has been observed that the rates in the manufacturing, technology, transportation and communication sectors are better than last year. Asset utilization rates deteriorated in other sectors except wholesale and retail sectors. It has been determined that in other sectors except energy, technology, wholesale and retail sector, period profits have decreased, and commercial debt payment periods and receivables collection periods have been extended with the effect of Covid-19 in accordance with crisis periods in all sectors except the technology sector. In summary, it has been concluded that Covid-19 affects the financial statement rates of companies included in BIST 100 and these findings are consistent with other studies.

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