Research Article

Examination of Financial Performance of Manufacturing Sector Companies in the BIST Participation Sustainability Index by MEREC and COBRA Methods

Volume: 10 Number: Özel Sayı October 31, 2025
TR EN

Examination of Financial Performance of Manufacturing Sector Companies in the BIST Participation Sustainability Index by MEREC and COBRA Methods

Abstract

Measuring the financial performance of companies is important in terms of ensuring superiority in competition, achieving profitability targets, and ensuring the continuity of activities. The main objective of this study is to analyse the financial performance of the manufacturing sector companies in the Borsa Istanbul (BIST) Participation Sustainability Index (XSRDK) between 2018 and 2023 with MEREC and COBRA methods, which are multi-criteria decision-making methods. The data set of the study consists of 13 companies in the BIST Participation Sustainability Index operating in the manufacturing sector, and eight (8) financial ratios used as criteria in the study. In the analyses, the importance weights of the criteria were determined with the MEREC method, while the performance ranking among the companies was determined with the COBRA method. According to the results of the analysis, the company with the highest financial performance for 2018 is İskenderun Demir ve Çelik A.Ş. (ISDMR), for 2019 is SASA Polyester Sanayi A.Ş. (SASA), for 2020 is Vestel Beyaz Eşya Sanayi ve Ticaret A.Ş. (VESBE), for 2021 is Kardemir Karabük Demir Çelik Sanayi ve Ticaret A.Ş. (KRDMD), Çimsa Çimento Sanayi ve Ticaret A.Ş. (CIMSA) for 2022 and Akçansa Çimento Sanayi ve Ticaret A.Ş. (AKCNS) for 2023.

Keywords

References

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Details

Primary Language

English

Subjects

Financial Forecast and Modelling, Financial Markets and Institutions

Journal Section

Research Article

Publication Date

October 31, 2025

Submission Date

April 16, 2025

Acceptance Date

October 2, 2025

Published in Issue

Year 2025 Volume: 10 Number: Özel Sayı

APA
Vatansever, K., & Bayraktar, T. (2025). Examination of Financial Performance of Manufacturing Sector Companies in the BIST Participation Sustainability Index by MEREC and COBRA Methods. Ekonomi Politika Ve Finans Araştırmaları Dergisi, 10(Özel Sayı), 275-304. https://doi.org/10.30784/epfad.1677702
AMA
1.Vatansever K, Bayraktar T. Examination of Financial Performance of Manufacturing Sector Companies in the BIST Participation Sustainability Index by MEREC and COBRA Methods. EPF Journal. 2025;10(Özel Sayı):275-304. doi:10.30784/epfad.1677702
Chicago
Vatansever, Kemal, and Tuba Bayraktar. 2025. “Examination of Financial Performance of Manufacturing Sector Companies in the BIST Participation Sustainability Index by MEREC and COBRA Methods”. Ekonomi Politika Ve Finans Araştırmaları Dergisi 10 (Özel Sayı): 275-304. https://doi.org/10.30784/epfad.1677702.
EndNote
Vatansever K, Bayraktar T (October 1, 2025) Examination of Financial Performance of Manufacturing Sector Companies in the BIST Participation Sustainability Index by MEREC and COBRA Methods. Ekonomi Politika ve Finans Araştırmaları Dergisi 10 Özel Sayı 275–304.
IEEE
[1]K. Vatansever and T. Bayraktar, “Examination of Financial Performance of Manufacturing Sector Companies in the BIST Participation Sustainability Index by MEREC and COBRA Methods”, EPF Journal, vol. 10, no. Özel Sayı, pp. 275–304, Oct. 2025, doi: 10.30784/epfad.1677702.
ISNAD
Vatansever, Kemal - Bayraktar, Tuba. “Examination of Financial Performance of Manufacturing Sector Companies in the BIST Participation Sustainability Index by MEREC and COBRA Methods”. Ekonomi Politika ve Finans Araştırmaları Dergisi 10/Özel Sayı (October 1, 2025): 275-304. https://doi.org/10.30784/epfad.1677702.
JAMA
1.Vatansever K, Bayraktar T. Examination of Financial Performance of Manufacturing Sector Companies in the BIST Participation Sustainability Index by MEREC and COBRA Methods. EPF Journal. 2025;10:275–304.
MLA
Vatansever, Kemal, and Tuba Bayraktar. “Examination of Financial Performance of Manufacturing Sector Companies in the BIST Participation Sustainability Index by MEREC and COBRA Methods”. Ekonomi Politika Ve Finans Araştırmaları Dergisi, vol. 10, no. Özel Sayı, Oct. 2025, pp. 275-04, doi:10.30784/epfad.1677702.
Vancouver
1.Kemal Vatansever, Tuba Bayraktar. Examination of Financial Performance of Manufacturing Sector Companies in the BIST Participation Sustainability Index by MEREC and COBRA Methods. EPF Journal. 2025 Oct. 1;10(Özel Sayı):275-304. doi:10.30784/epfad.1677702