Özet:

This study aims to examine the impact of Covid-19 on the financial performance of industries in Turkey with the ratio analysis method. In this sense, the study examines liquidity, financial structure, operating, and profitability ratios of industries for the periods of pre-and post-Covid and analyzes whether Covid-19 has a significant impact on the financial performance of industries using the Wilcoxon Signed-Ranks Test. According to the research findings, while the pandemic negatively affected financial structure, operating, and profitability ratios of industries, including real estate, professional, scientific, and technical activities, transportation and storage, accommodation and food service activities and culture, art, entertainment, and sports, it positively impacted industries, including basic metal industry, leather, pharmaceutical products, education, construction, paper and paper products, mining, metal products, health, and trade. Further, the study results reveal that pandemic had a significant positive impact on liquidity ratios and a significant negative impact on debt (financial leverage) ratio and operating ratios, whereas no significant impact on profitability ratios.

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