In the increasingly competitive business world, companies regularly engage in the systematic examination and analysis of their financial statements to operate successfully and attain sustainable competitive advantages. These evaluations play a pivotal role, serving the dual purpose of assessing past performance and shaping strategies for the future. To comprehend their financial health, liquidity positions, capital structures, and profitability, businesses employ various analytical methods. One such method is ratio analysis, which delves deep into a company's financial performance, providing critical insights. Financial analysis holds immense significance for contemporary enterprises, serving as a crucial tool for constructing future-oriented plans while considering their current financial conditions. Ratio analysis assists businesses in understanding both their strengths and weaknesses in financial terms. It assesses performance in key areas such as liquidity, profitability, efficiency, and financial stability. Within this context, this study meticulously examines the financial statement data of businesses in the accommodation sector for the period 2018-2022, utilizing the ratio analysis method. These financial data have been sourced from reliable platforms like the Public Disclosure Platform (KAP) and FİNNET 2000. The computed ratios are compared with industry benchmarks to analyze the financial profiles of these enterprises. This analysis aims to unveil the strengths and weaknesses of these businesses, guiding their strategies for the future. Financial analysis, being of paramount importance to businesses, lays a robust foundation for sustainable growth and value creation.