Concordat; "Any debtor who is unable to pay his debts even when they are due or is in danger of being unable to pay it on time may request a concordat in order to pay his debts or to get rid of a possible bankruptcy by giving a maturity or a deduction." It is defined as an application that the debtor can apply in the presence of legal conditions. Besides the legal dimensions of the concordat arrangement, the financial dimension is also important. In this study, it is aimed to evaluate the functioning of the process in enterprises in terms of financial aspects, taking into account the concordat system regulated by the Enforcement and Bankruptcy Law No. 2004, as well as the regulations made by Law No.