The main purpose of this study is to determine the impact of the Covid-19 pandemic on the financial performance of companies whose stocks are traded in the logistics and transportation sector in Borsa Istanbul. In this context, the financial statements of the companies were divided into two groups as pre- Covid-19 and the period of Covid-19 and compared in terms of market and accounting-based performance indicators for these two periods. Quarterly data of 7 logistics companies for the years 2019-2020 were used in the research. Student's t and Wilcoxon signed-rank tests were used in the study with the help of JAMOVI program. As a result of the analyzes, it was determined that the effect size of the market performances of the logistics sector companies increased to a medium level in the Covid-19 period compared to the pre- Covid-19 period. On the other hand, it has been determined that the effect size of return on equity (ROE), which is an accounting-based performance indicator of logistics sector companies, decreased very strongly in the Covid-19 period compared to the pre- Covid-19 period. These results are important in terms of showing the level of being affected by Covid-19 in the logistics sector, which is in a very important position for Turkey and affects many sectors.