Financial analysis is the determination of the liquidity, financial structure, activity and profitability of the enterprise by using the financial data contained in the financial statements of the enterprise, the statement of comprehensive income and others. Performance, on the other hand, is the success of businesses in achieving their goals and objectives. Accordingly, financial performance is expressed as the success of businesses in achieving their financial goals and objectives. Many methods are used to measure financial performance. These measurement results, on the other hand, contain some differences according to the type of analysis, the time of analysis and the analyzer. In this study, performance evaluation was made with the Data Envelopment Analysis method based on the financial data of the retail companies operating in Borsa Istanbul and indexed under the Wholesale and Retail Trade, Hotel and Restaurants sector in the period between 2015-2020. In this context, the data obtained from KAP were analyzed. As a result of the study, six companies were identified that proved to be effective in all five years and were able to maintain efficiency every year. The number of companies that could not provide efficiency in terms of the periods and companies discussed is 3. Other companies were able to provide efficiency in some periods and not in others. While the companies that can be taken as the most examples in the input-oriented DEA comparison table were Bim, Mavi and Mepet Metro companies in 2016, 2017 and 2018, Şok and Vakko companies were added to these in 2019 and 2020. The results obtained offer important implications for researchers, financial analysts and interested parties in comparing the companies in the retail trade index with each other.