Beşiktaş JK started to move from association status to company status in 1995 to become professional both from administrative and financial perspective. Beşiktaş, who wanted to get a greater share of the financial revenue in the football market and to establish stronger teams with this revenue, made its public offering in 2002. Club looking to dominate the market in competition with rivals broadcasting revenue paid high transfer fees and player salaries, with sponsorship and participation revenues. These expenditures negatively affected the income-expense balance of the club. In order to maintain the financial sustainability of football, which is rapidly becoming commercialized in Europe, UEFA has begun to take a number of measures. Developed and implemented by UEFA, “Financial Fair Play” aims to help clubs get out of debt swamps and get on with their football lives. In this study, the financial performance of Beşiktaş JK whose shares are traded in Borsa İstanbul was measured by the ratio analysis method. Galatasaray, Fenerbahçe and Trabzonspor Clubs, which operate publicly in Borsa Istanbul, which make up the sector and Beşiktaş A.Ş. differ between. Unlike other clubs, Beşiktaş club transferred all its income and expenses related to the football branch to Beşiktaş Futbol Yatırımları Sanayi ve Ticaret A.Ş. While the other three clubs transferred almost all of their club's revenues to the public offering, Sportif A.Ş. transferred some certain expense items as expenses. Therefore, Beşiktaş JK A.Ş. The ratio analysis results of differ from the sector averages. At the same time an analysis of the club's compliance with UEFA Financial Fair Play criteria and head-to-head rule basis was carried out. Although Beşiktaş JK has fulfilled its commitments in accordance with its Financial Fair Play agreement with UEFA, it is understood that the chronic cash shortage will cause problems for the club to continue its operations in the years to come.