Analysis of Financial Tables of Food and Textile Sub-Sectors (2014-2016 Period)

In addition to meeting the needs of the citizens of the country, the manufacturing sector is also a basic requirement for foreign trade balance. Therefore, the developments in this sector give direct direction to the economy of the country. In this study, food and textiles were considered as two important manufacturing sub-sectors and the financial data for 2014, 2015 and 2016 of these two sectors were compared through the ratio analysis. Since the financial statements are published on a sector-based basis rather than on a business-based basis, sectoral data are obtained from the sector balance sheets issued by the Central Bank of the Republic of Turkey. In addition, each sub-sector has been evaluated and compared on the basis of the ratios determined separately, in large, medium and small scale according to the size of the enterprises. As a result of the findings, small-scale enterprises have generally experienced a more difficult period. Short-term debt payment difficulties in the food sector and long-term collection of receivables in the textile sector are seen as the main problems