İşletmelerin Dupont Karlılık Analiziyle Performansının Belirlenmesi: Borsa İstanbul İmalat Sektörü Örneği

The financial statements that are indicative of the performance of the businesses provide true information about the financial status and performance of the entity for the benefit of users of the financial statements (managers, investors, lenders, government, etc.).Therefore, it is emphasized that the financial analyzes made through the financial statements allow for positive results considering the general situation in the sector in which the companies are located. At this point, the importance of financial analysis techniques arises when decisions about the financial status of the business are made and performance criteria are determined. In this study; Dupont Profitability Analysis which is one of the financial analysis techniques and included in the ratio analysis is examined. In the study, 178 enterprises operating in the manufacturing sector were analyzed and it was aimed to analyze the financial performances of the enterprises between 2015-2017 with the Dupont financial analysis technique and to determine the best business and the most risky business on sectoral basis.