Covid-19 Salgını'nın Bist 30 Endeksindeki Holdinglerin ve Yatırım Şirketlerinin Finansal Tablolarına Etkisi: Yatay Analiz Yöntemiyle Bir Bakış

The Covid-19 pandemic, which emerged in December 2019 and spread rapidly and affected the whole world, turned into a social and economic crisis. It has adversely affected the financial performance of many businesses. The aim of this study is to analyze how the financial statements of holdings and investment companies traded in Borsa Istanbul and included in the BIST 30 index are affected by the Covid-19 pandemic. The financial statements of the holdings and investment companies in BIST 30 for the years 2019 and 2020 were analyzed using the horizontal analysis method. The financial statements used in the analysis are the balance sheet and the data was obtained from the Public Disclosure Platform. As a result, it has been determined that the holdings and investment companies in BIST 30 were adversely affected by the global economic crisis caused by the Covid-19 epidemic. In this sense, extraordinary increases were observed in the short-term liabilities and borrowing rates of holdings and investment companies, and decreases were observed in the profitability ratios at the same rate. The effect of the epidemic; It has been observed that it is of serious importance in holding and investment companies, which are financial institutions.