Abstract

The main purpose of this study is to analyze the financial performance of Çaykur, which is the most important actor of the Tea Sector, by using DuPont Analysis Technique and to determine whether there is a difference in terms of financial performance on the basis of scale. In this context, with the help of the audited financial statements and profit or loss and other comprehensive income statements, the financial performance of ÇAYKUR for the years 2015, 2016 and 2017 was analyzed on a scale-based basis by DuPont analysis technique. As a result of the analysis, it was observed that the financial performance measured by values such as active turnover rate, ROS, ROA and ROE decreased significantly in 2015 compared to the previous years in 2016 and especially As a result, it was determined that the financial performance of ÇAYKUR was not successful by years.