Analysis of the human health and social services sector at Borsa Istanbul during and after the COVID-19 pandemic

The Covid-19 pandemic has led to significant changes in the global economy and has deeply affected many sectors financially. One of the most impacted sectors has been the healthcare and social services sector. This study evaluates the financial condition of companies in this sector traded on Borsa Istanbul using ratio analysis. The liquidity, profitability, activity, and financial structure ratios of the companies are analyzed in detail. While liquidity indicators assess the companies' ability to meet short-term obligations during the pandemic, profitability ratios reveal changes in the sector's income structure. Activity ratios are used to understand operational efficiency, whereas financial structure indicators measure changes in debt levels and capital structure. Through this multidimensional approach, the impact of the pandemic on companies' financial performance has been thoroughly evaluated. The company-based analyses in the study reveal different financial dynamics. The LKMNH company has shown improvement in liquidity ratios while experiencing fluctuations in profitability ratios. The MPARK company has made progress in asset management but needs improvement in debt management and cost structure. The increase in TNZTP's financial expenses has raised borrowing costs, making financial management a critical area of focus. Overall, these companies need to develop strategic plans to enhance their financial efficiency.