FINANCIAL PERFORMANCE BY FINANCIAL RATES: B？ST AND TUR？ZM

The tourism sector has a wide range of services in many areas such as accommodation, food and beverage and agency. The sector with such a wide range provides employment for many people and has an important place in the national economy. The aim of this study BIST Tourism (Istanbul Tourism Exchange) is to analyze the financial performance of the companies in the Index. For this purpose, the data of the firms included in the BIST Tourism Index between 2013-2017 were analyzed using financial ratios. Correlation test and Kruskal Wallis H test were used in the analysis. As a result of the study, it was seen that there were no significant differences between the rates with different degrees of relationship with each other and the rates of active turnover between companies, working capital turnover rate, total asset ratio of net profit and the ratio of pre-tax profit to total asset