Özet:

Ratio analysis is used for evaluating the companies’ financial structure and performance in many studies. The so-called analysis is a method that made with the ratios generated by using the balance sheets and income table items in order to measure the liquidity, financial structure, turnover and profitability ratios. The aim of this study is to measure whether the liquidity, financial structure, turnover and profitability ratios cluster or not and to determine in which group the six ratios not enumerated in the so-called groups will range by confirmatory factor analysis. In this context, 27 financial ratios of intermediary firms quoted on the Association of Capital Market Intermediary Institutions of Turkey (TSPAKB) have been used. According to the results of the analysis; it is seen that turnover and profitability ratios generally cluster in the group consonant with the literature. Also, it is seen that the other ratios split up the liquidity, financial structure and profitability ratios disorganizedly

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