Türkiye Finansal Kiralama Sektörünün Dupont Analiz Yöntemi İle Performans Değerlendirmesi
Evaluation of the Turkish Leasing Sector’s Financial Performance by Using the Dupont Analysis Method

Summary/Abstract: This study aims to emphasize the importance of financial leasing by presenting key information about the Turkish financial leasing sector and evaluating its financial performance between 2016 and 2023 using the DuPont analysis method. General sectoral data were obtained from reports published by the Association of Financial Institutions, while the financial ratios were derived from industry reports published on the official website of the Central Bank of the Republic of Türkiye. Within the scope of the DuPont analysis, Profit Margin, Asset Turnover, Return on Assets, Equity Multiplier, and Return on Equity were calculated, and their changes over time were analyzed and interpreted in relation to one another. An evaluation of the relevant years shows that the sector’s largest leasing volume is concentrated in “construction and industrial machinery,” “real estate,” “other machinery and equipment,” “road vehicles,” and “textile machinery.” Additionally, during the period under review, the average values for the sector were identified as follows: profit margin 0.304, asset turnover 0.781, return on assets 0.024, equity multiplier 6.561, and return on equity 0.163. These findings suggest that the Turkish financial leasing sector has shown promising results for both existing investors and potential market entrants.

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