Yatırım Ortaklıklarının Finansal Performanslarının DuPont Analizi ile Değerlendirilmesi
Evaluation of Financial Performance of Investment Partnerships with DuPont Analysis
Author(s): Derya Onocak, Bilgehan Çakmak SelSubject(s): National Economy, Business Economy / Management, Financial Markets, Accounting - Business Administration, Socio-Economic Research
Published by: Sakarya üniversitesi
Keywords: Investment Partnerships; DuPont Analysis; Financial Performance;
Summary/Abstract: In this study, conducted to evaluate the financial performance of investment trusts traded on Borsa Istanbul (BIST), the DuPont analysis technique was employed. The study examined the eight-year financial performance trend from 2017 to 2024 for a total of 45 investment trusts traded on BIST, comprising 9 Securities Investment Trusts (SITs), 32 Real Estate Investment Trusts (REITs), and 4 Venture Capital Investment Trusts (VCITs). The performance averages of these trust types were compared and evaluated. The study findings revealed that REITs exhibited the best NPM performance with an average of 2.70, SITs showed the best TATO performance with an average of 4.48, VCITs demonstrated the best ROA performance with an average of 0.14, and VCITs displayed the best ROE performance with an average of 0.15.
Journal: İşletme Bilimi Dergisi
- Issue Year: 14/2026
- Issue No: 1
- Page Range: 50-78
- Page Count: 29
- Language: Turkish
