The construction sector includes the production of housing as well as schools, hospitals, public buildings (building construction) and infrastructure projects such as natural gas pipelines, dams, highways, airports (construction of non-building structures). This sector has strategic importance in developing countries such as Turkey due to its contribution to economic growth, employment, and forward and backward linking sectors. In this context, it is necessary to evaluate the financial performance of the construction sector in general and the sub-sectors of building construction and non-building structures by years in order to see the status and direction of the sector.

In the study, the ratio analysis method, which is the most used method within the scope of financial statement analysis, was used to measure the performance of the construction sector. In this context, financial ratios were calculated on the scale basis (micro, small, medium and large) of the two sub-sectors of the construction industry, namely building construction and construction of non-building structures, using the consolidated financial statements published by the Central Bank of the Republic of Turkey between 2021 and 2023. Within the scope of the study, liquidity ratios were used to measure the construction sector's short-term debt payment capacity, financial structure ratios for the analysis of its financial structure, activity ratios for the analysis of whether assets are used efficiently, and profitability ratios for the analysis of profitability. Thus, between 2021 and 2023, the financial performance of the construction industry was measured, interpreted and evaluated by comparing the building construction and non-building construction sub-sectors, which are two important sub-sectors of the construction industry, both on a scale basis and by years.