Abstract:

Covid-19 pandemic in different countries health, economy, transportation, tourism, etc. Many sectors are affected in severe dimensions. The food and beverage sector, like other sectors, has also been affected by the Covid-19 pandemic, which has caused major losses in many sectors of the global economy. The aim of the study in this context is to compare the financial performance of companies operating in the food, beverage and tobacco sector with the ratio analysis of the Covid-19 and Covid-19 period. The company’s pre-Covid-19 period and the Covid-19 period financial performance (in terms of liquidity, profitability, activity and lifting ratio) differ significantly. The study resulted in the Covid-19 period compared to the pre-Covid-19 period, currency rate, cash rate, active profitability, main activity profit margin, net profit margin, receiving turnover rate, stock turnover rate, asset/total activity increase; active turnover rate and total debt/total activity decrease. However, only the cash rate, active profitability and stock turnover rates are statistically significant.

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