Abstract:

The Covid 19 pandemic process, which affected the whole world, started in Wuhan, China in 2019 and spread all over the world in a short time. Despite reaching the year 2022, the Pandemic still continues. In this pandemic process, states, governments and companies have tried to eliminate the effects of this global crisis by developing new methods in cooperation. In times of crisis, the retail sector plays an important role in meeting the needs. For this reason, it is necessary to determine the efficiency and productivity of the retail sector. Crises, globalization, technological developments, intensifying competition conditions, financial risks make it necessary to analyze the financial performance of retail companies. Performance analyzes facilitate the sustainability of retail companies. This study aims to evaluate the financial performances of retail companies traded in the retail sector in the period of 2017-2021, covering the Covid 19 pandemic process and before, with the VIKOR method. In the study, financial performance rankings were made using the VIKOR method by making use of the financial ratios of retail companies traded in Borsa Istanbul. As a result of the study, it was determined that the most successful retail company was BIZIM company in 2017-2019, BIMAS company in 2020, and VAKKO company in 2021. The worst performing companies were MIPAZ in 2017-2018 and 2021, and MEPET in 2019-2020. Retail companies with the code BIZIM, BIMAS, VAKKO were the best and most successful companies due to their strength in different aspects such as the strength of their asset and resource structures and the strategies they implement.

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