The integration of national economies and financial markets with globalization has led to the inadequacy of the traditional business management approach and the introduction of new models. Today, information has become a much more important factor for businesses than the traditional factors of production used in the production of goods and services. When the developmental stages of societies are examined, the industrial society has taken the place of the agricultural society and the information society has taken the place of the industrial society. In this period, which is described as the information age, the integration of financial markets and the formation of stock markets played an important role in determining the market values of enterprises and enabled the emergence of the values of the enterprises in the market as a whole. Despite the increasing importance of the market values of the enterprises, the market values are not included in the financial statements they submit through the accounting system. Therefore, the question of whether potential investors and other information users who are considering investing in businesses can evaluate whether the market value of businesses has an effect on the profitability ratios used in the analysis of financial performance, calculated with financial statement data, in their financial decisions. In other words, the effect of the market value of the enterprises on the profitability is a remarkable research topic. In this context, in order to examine the effect of the market value of the enterprises on the profitability, since it reflects the market value much better than other enterprises, it is included in the BIST Non-Bank Liquid 10 Index, which is traded on BIST Stars Market, has the highest market value and consists of 10 non-bank companies. businesses are considered.