REVALUATING FINANCIAL PERFORMANCE METRICS IN THE POST-PANDEMIC ERA: A STRATEGIC FRAMEWORK FOR THE CERAMIC INDUSTRY

The COVID-19 pandemic significantly impacted industries worldwide, including the ceramic sector. As businesses look to recover, it is evident that traditional financial metrics need updating to better reflect the changes in the economy and operational landscape. This study aims to identify gaps in conventional financial performance measurements and introduce a strategic framework that integrates resilience, sustainability, and innovation into financial evaluation. The study explores the necessity of redefining financial metrics specific to the ceramic industry, considering emerging challenges and stakeholder expectations.