Alvi, S.
The study is of the financial performance of SKECHERS U.S.A., INC pre- and post-COVID--19 outbreak. The Novel B-coronavirus SARS-CoV-2 (COVID -19) shock in December 2019 has a near standstill effect on the global economy with lockdowns and quarantine policies announced by sovereign states. SKECHERS U.S.A., INC (NYSE: SKX) manufactures and sells branded lifestyle footwear for men, women, and children, under the Skechers Performance brand name. A descriptive exploratory design to perform financial analysis that compares Pre-COVID-19 period financial year ending 31st December 2017 to 31st December 2019 compared to Post-COVID-19 financial year ending 31st December 2020 the secondary data collected from the published financial statement including but not limited to consolidated balance sheet, consolidated income statement, consolidated cash flow, and consolidated statement of equity. The financial analysis was conducted with financial tools of ratio analysis and trend analysis for the period to measure the firm’s ability to meet its short-term financial obligations, the impact on profitability, activity ratios, and solvency ratios. DuPont analysis was conducted for an in-depth analysis of profitability. Thereafter, Altman Z- score analysis was also undertaken to predict the financial distress which indicates that the company has a grey area.