INTERNATIONAL JOURNAL OF ENGINEERING MANAGEMENT AND
SOCIAL SCIENCES
(An International Peer-Reviewed Multi-Disciplinary Journal)
ISSN : 3139-065X
www.ijemss.com
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This study examines the impact of mergers and acquisitions (M&A) on value creation by analyzing the synergies and business performance of selected Indian IT companies. The study adopts a descriptive and analytical research design using secondary data collected from the annual reports of selected companies and other published sources. Financial performance was evaluated using Return on Equity (ROE), Earnings per Share (EPS), and Operating Profit Margin (OPM) for three years before and three years after the mergers. Descriptive statistics, paired sample t-test, and correlation analysis were used for data analysis. The findings reveal significant improvements in ROE, EPS, and OPM during the post-merger period. The paired sample t-test confirmed a significant difference in business performance before and after the mergers, while the correlation analysis showed a strong positive relationship between business performance and value creation. The study concludes that strategic mergers and acquisitions contribute to improved financial performance, operational efficiency, and sustainable value creation in the Indian IT sector.