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The aim of this study is to rank the sport clubs registered in Borsa Istanbul based on their financial performances. In this respect the averages of the 5-year-financial-table data from the years 2010-2014 for the enterprises engaged in the subject sector are used. Using the Grey Relational Analysis (GRA) method performance has been measured by means of liquidity, leverage and profitability. Ten financial ratios have been used for the study. Based on the obtained findings, the most significant indicator for measuring the financial performances of the sport clubs is the profitability. Furthermore the sport clubs have also been ranked in the study based on their actual performances.

Financial Performance Evaluation of Sport Clubs Traded in Borsa Istanbul by Using Grey Relational Analysis