Abstract:

In this study, the financial performances of 20 companies operating in the food and beverage sector traded in Borsa Istanbul were examined. The aim of this study is to examine the financial performance of businesses in the food and beverage sector in the COVID-19 pandemic by comparing it with previous periods. Considering that the COVID-19 global epidemic may have had a positive impact on the financial performance of these businesses, a comparison of financial performance before and after the pandemic was made. In the study, a comparison was made covering 9 periods between the 1st quarter of 2019 and the 1st quarter of 2021. While examining the financial performance of the enterprises, the TOPSIS method was used and 16 financial ratios consisting of liquidity, activity, financial structure and profitability ratios were used as criteria. As a result of the study, from the periods covering the pandemic process, the 4th quarter of 2020 ranked first, and the 3rd quarter of 2020 ranked fourth.