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Small and medium-sized enterprises form the largest group of business entities on the market.It was at the end of 2019 that these small and medium -sized enterprises were most affected by the COVID -19 anti -pandemic measures.The study itself was performed on small and medium-sized enterprises in the brewing sector due to the direct intervention of anti-pandemic regulations by the Government of the Slovak Republic.The aim of the paper is to point out the results calculated using a one-factor ANOVA model with a fixed factor in the case of application to enterprises included in clusters created on the basis of calculated ratios from national financial statements for 2019.Leven's test of the agreement of the variance of the dependent variable was performed before applying the ANOVA analysis.
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