This research aims to determine the differences in financial performance before and during the Covid-19 pandemic in the automotive and components sub-sector in 2018-2022 by conducting a different test analysis on financial ratios. The financial ratios studied are: current assets (CR), return on equity (ROE), debt to asset ratio (DAR), and working capital turnover (WCTO). The population in this research are automotive and component sub-sector companies listed on the Indonesia Stock Exchange (BEI) in 2018-2022. The sample in this study consisted of 12 companies obtained using purposive sampling technique. The financial ratios used are calculated using the average period before and during the Covid-19 pandemic. The data analysis technique was carried out using a paired sample t-test which was previously carried out by a normality test. The results of this research show that there is no significant difference in financial ratios in the variables current assets (CR), return on equity (ROE), debt to asset ratio (DAR), and there is a significant difference in working capital turnover (WCTO) before and during the Covid-19 pandemic. 19. The output of the targeted research is publication in international journals. TKT 3 is the target proposed in this research.