Büyük ve Orta Boy İşletmelerin Finansal Raporlarına Covid-19 Etkisinin Oran Analizi Yöntemi ile İncelenmesi: Temel Gıda Üretim İşletmesi Örneği
Examining the Effect of the Covid-19 on Financial Reports of Large and Medium Sized Enterprises by Ratio Analysis Method: The Case of Basic Food Production Business

Summary/Abstract: Covid-19, which has severely disrupted the economic systems in all countries, has led to significant changes in the financial structures of businesses. While the atmosphere of uncertainty created by the Covid-19 affected the businesses with weak liquidity structures the most, it also affected the financial and operational processes of the businesses in different ways. This study aims to examine the financial situation in the case of a basic food production business, which is within the scope of large and medium-sized enterprises, and evaluate its financial performance by the ratio analysis method within the framework of the Covid-19 effect. For this purpose, the liquidity status, asset use efficiency, financial structure, and profitability ratios of the enterprise before and during the Covid-19 period were examined and evaluated. It is seen in the study's result that the asset use and turnover rates of the enterprise are managed effectively and there is a stable improvement in the profitability ratios. It is observed that the liquidity ratios of the enterprise tend to decrease. We can say that the fact that the business was not among the sectors whose activities were restricted during the Covid-19 period and it operated in the basic food production area, which is a basic need for humans, is the reason why it was relatively less affected by the process.

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