Özet:

Financial performance is one of the main indicators that can give an idea about the future of businesses. Financial performance analysis results for businesses contain valuable signs that demonstrate where they are on a sectoral basis and also display what they do and what they do not do. For this reason, financial performance analysis is very important for each business in the context of its sector. In this study, the financial performance of BIST Construction index businesses is analyzed through the financial ratios obtained from the financial statements. The importance of the construction sector in Turkey is quite large in terms of impact and magnitude of employment created by the development of other sectors. Therefore, the high performance levels of the businesses in this sector directly affect the economy. In the study, the importance levels of the financial ratios used as criteria were calculated by CCSD, which is one of the multi-criteria decision making methods, and the businesses was ranked in terms of financial performance for the periods of 2019 and 2020 by the COCOSO method, which uses different approaches together, In this study, these two methods, both of which are very effective separately, were used together for the first time. On the other hand, financial performance analysis also covers the pandemic period. It is thought that the study conducted in these two aspects will make a significant contribution to the literature.