“…Financial performance analysis in health institutions was carried out using ratio analysis (Gider, 2011;Palamutçu, 2013;Avcı & Çınaroğlu, 2015;Çam, 2016;Sonğur et al, 2016;Yiğit & Bayrakcıoğlu, 2020;Bozdemir & Güley, 2022), horizontal and vertical analysis (Sonğur, et al, 2016), trend analysis (Sonğur, Kar, Top, Gazi & Babacan, 2016;Koçyiğit et al, 2022), the Du Pont financial analysis method (Işıkçelik, Duru & Günaltay, 2021;Işıkçelik, Turgut Ağırbaş, 2022;Arı, 2023), and multi-criteria decision-making methods such as TOPSIS (Kar et al, 2019;Yiğit, 2020;Keleş, 2023), MOORA (Keleş, 2023), and Grey Relational Analysis (Pourmohammadi, Shojaei, Rahimi & Bastani, 2018;.…”