The tourism sector is a sector that consists of enterprises that serve in more than one sub-sector. In addition to enterprises such as food and beverage enterprises, travel and transportation enterprises, tour organization enterprises, entertainment enterprises operating in this sector, accommodation enterprises also operate. It is possible to state that accommodation enterprises are the enterprises that make the biggest contribution to the tourism sector. Accommodation enterprises are service enterprises that generally offer food and beverage, sports, culture and entertainment services as well as providing accommodation services to their customers. It is very important to analyze and evaluate the financial status and activity results of accommodation services in order to manage the activities in a good way and to ensure the continuity of the enterprises. At this point, analysis with the ratio method can be considered as an important tool in measuring the financial performance of accommodation enterprises. The aim of this study is to analyze the financial performance of accommodation enterprises by the ratio method. For this purpose, sector balance sheets published on the official website of the Central Bank of the Republic of Turkey were obtained and financial performance analysis was carried out using the ratio method and the results were evaluated.