19 pandemic, based on 2019-2020 period using liquidity ratios, solvency ratios, profitability ratios and activity ratios. The population taken in this study is the property and real estate sector companies listed on the Indonesia Stock Exchange, by totaling 62 companies. The sample in this study amounted to 56 companies by using purposive sampling technique and analyze by using paired sample t-test methods. The data collection technique for this research taken form financial statements of the property and real estate sector periods 2019-2020 that have been audited by an independent auditor and published in the Indonesia Stock Exchange. The results showed that in terms of the company's liquidity ratio, by using current ratio obtained a value of 0.268, which is greater than probability value of 0.05, this means no significant difference in current ratio before and during the Covid-19 pandemic. In terms of the company's solvency ratio, the debt to equity ratio before and during the Covid-19 pandemic obtained a value of 0.083 which is greater than 0.05, this means no significant difference of debt to equity ratio before and during the Covid-19 pandemic. In terms of the company's profitability ratios by using net profit margin obtained a value of 0.000, which is smaller than probability value of 0.05, this means a significant difference of net profit margin before and during the Covid-19 pandemic. Meanwhile, in terms of the company's activity ratio, by using total assets turnover obtained a value of 0.015, which is smaller than probability value 0.05, this means a significant difference of total assets turnover before and during the Covid-19 pandemic. From those results indicate a significant decline of financial performance at the property and real estate sector prior the Covid-19 pandemic. These results can be used as reference for the investor to taken the right policies for investment, also to the government to stimulate this sector so can be increase at it was before the pandemic.