Abstract:

The financial rental and factoring sector has an important role in national economic development, because it contributes to the strong functioning of financial markets and’s fund needs. Therefore, the financial rental and factoring companies will show the financial performance and the assessment of these performance is very important. The purpose of the study is to evaluate the financial performance of financial rental and factoring companies by measuring the financial rates using the TOPSIS method. In accordance with the purpose, the financial performance of seven financial rental and factoring companies that are trading in Borsa Istanbul (BIST), which can be accessed without interruption to their financial statements in the period 2009-2016, has been assessed by six financial rates. The study found that the financial performance of financial rental and factoring companies operating in BIST was evaluated and that the CRDFA company showed a successful performance.