Abstract:

The aim of this study is to identify how the active and capital profitability of enterprises carrying out land, sea and air and passenger transport activities is affected by the measures taken during the Covid-19 epidemic process. In accordance with the purpose of the study, the balance sheet and income tables of enterprises carrying out land, sea and air passenger transportation activities have been obtained from the sector balance sheets published by the Central Bank of the Republic of Turkey (TCMB). Financial data for the sectors concerned have been analyzed using the DuPont Analysis method.

According to the analysis, measures taken during the Covid-19 epidemic have shown that both the three sectors have been affected negatively in terms of both active and capital profitability. In addition, the most damages from their assets and investments in 2020 have been identified by the companies operating in the air passenger transport sector; the minimum damages have been identified by the companies operating in the sea passenger transport sector.

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