Cash Flow Profile Analysis and Financial Performance Evaluation in the Telecommunications Sector: The Case of Türk Telekomünikasyon A.Ş.
Chapter from the book: Akkaynak, B. (ed.) 2025. Finance Theory and Practices.

Hilal Ok Ergün
Trabzon University

Synopsis

Telecommunication services have a significant impact on the transmission, sharing, and dissemination of information and news across all areas of life. As one of the defining factors of modern society, the telecommunication sector holds a strategic position. This highlights the importance of conducting a financial analysis of the telecommunication sector as an economic activity. This study evaluates the cash flow profile and financial performance of Türk Telekomünikasyon A.Ş., a telecommunications company listed on the Istanbul Stock Exchange (BIST), for the period 2010–2024. The cash flow profile was analyzed based on the activities generating cash flows, while financial performance was assessed using the CRITIC-based COPRAS and EDAS multi-criteria decision-making techniques. The study identified 14 financial ratio criteria. Analysis of Türk Telekomünikasyon A.Ş.'s cash flows showed that the company had a "growing business" profile in 2023 and a "successful business" profile in other years. The CRITIC method indicated that the profit margin before interest and taxes had the highest importance weight, while the net profit margin had the lowest. According to the findings from the COPRAS and EDAS methods, Türk Telekomünikasyon A.Ş. showed its highest financial performance in 2010 and its lowest in 2016. The performance rankings obtained from both methods were found to be consistent.

How to cite this book

Ok Ergün, H. (2025). Cash Flow Profile Analysis and Financial Performance Evaluation in the Telecommunications Sector: The Case of Türk Telekomünikasyon A.Ş.. In: Akkaynak, B. (ed.), Finance Theory and Practices. Özgür Publications. DOI: https://doi.org/10.58830/ozgur.pub1108.c4461

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Published

December 29, 2025

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