Abstract:

In the new process starting with the Covid-19 epidemic, significant economic consequences are expected at both macro and micro levels. These expectations are aimed at the appearance of more pessimistic results in some sectors and. It is expected that tourism and airline companies will be affected by the epidemic. The state of realization of these expectations must be tested with a variety of technical and data. One of the easiest ways to determine the levels of companies affected by the epidemic is to study the financial statements of the relevant companies. The study, in order to determine the level of influence of the epidemic on, studied by using the horizontal analysis technique of exchanges in the two periods of three months before and after the epidemic in the selected profits or losses tables of companies listed in BIST-30 for 2019 and 2020. In the study, the company’s profits or losses tables, which are close to each other, were discussed together and the companies were compared to each other to determine the effects of the epidemic. In the study period, data on the relevant periods in the CAP were revealed in 16 of the 30 companies in the epidemic period net profit increased compared to the previous period, while 14 companies in the net profit decreased. The companies most affected by the infection are air transport, oil and steel operating companies, while the other companies are affected by the infection at a positive or negative level or at a medium level.

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