Financial statements enable companies to present the information that they record and classify in their accounting systems to those who need this information in certain periods. In this context, financial statements can also be considered as information communication tools. Financial analysis is carried out to determine whether the financial status and development of companies are at the desired level and to make predictions for the coming years. In order for the decisions to be taken about the future situation of the companies to be rational and to make a correct planning, it is necessary to know the past and current situation of the company well (Çabuk et al. 2019).

The purpose of this study is to make evaluations by analyzing the basic financial statements of the companies in the BIST Food and Beverage (Restaurants) Sector between 2018 and 2022 with the ratio method. In this context, ratio analysis was applied to the data in the balance sheets and income statements of DO&CO and ETILR companies in the relevant sector.

As a result of the analysis, it has been determined that DO&CO's solvency is adequate and ETILR's solvency is relatively adequate. DO&CO's financial structure is weak, while ETILR's financial structure is relatively strong. Both companies were found to operate relatively efficiently. Volatility was found in the profitability of the companies. This can be attributed to the significant impact of the Covid-19 pandemic on the sector.