Abstract:

The aim of this study is to determine the effect of the pandemic period due to the COVID-19 epidemic on the financial performance of automotive industry companies traded in Istanbul Stock Exchange applying the Dupont Control System. For this purpose, Dupont Control charts were formed, utilizing the data in the financial statements of 17 of the automotive sector enterprises included in the Metal Goods Machinery Electrical Equipment and Transportation Vehicles index between the years 2016-2021. Before and after the pandemic period, independent sample t-test was performed to determine whether the relationship between the ratios and account items forming the Dupont analysis changed, and regression analysis was applied to determine the relationship of the variables according to the periods. As a result, It was observed the variables affecting the return on equity ratio did not differ during the pandemic process, but the effect levels of these factors changed.

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