Özet:

One of the main objectives of any company is to be sustainable in today’s competitive environment. It is important for companies to develop, implement and maintain strategies that can improve their performance in order to ensure their continuity. It is necessary to investigate internal and external factors that can affect the company’s profitability. The aim of this work is to identify the financial determiners of the profitability of companies trading in the food, beverage and tobacco sector in the Stock Exchange of Istanbul. In the study covering the years 2014-2019, panel data analysis was used and active profitability, net profit margin variables dependent variables; liquidity (currency rate), capital structure (reduction rate, total debt/capital), asset structure (material assets/collective assets), size (collective assets), growth (collective assets growth) and activity rates (active turnover rate) were used as independent variables. The study found that there was a positive relationship between the active profitability and the size and the active turn rate, and a negative sense between the lift rate. There has been a negative meaningful relationship between the net profit margin and the lifting rate and the debt/asset.

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