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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The present study, titled "Financial Performance Analysis Pre and Post Mergers & Acquisitions: A Strategic Perspective of Indian Firms," examines the impact of mergers and acquisitions (M&A) on the financial performance of selected Indian companies. M&A has become an important corporate strategy for business expansion, market growth, technological advancement, and enhancing shareholder value. The study adopts a descriptive and analytical research design using secondary data collected from annual reports, company websites, NSE, BSE, Money control, and other published sources. Financial performance is evaluated for two years before and two years after M&A using key indicators such as Return on Equity (ROE), Earnings per Share (EPS), Net Profit Margin (NPM), and Current Ratio. Descriptive statistics, paired sample t-test, and correlation analysis are applied to compare pre- and post-merger performance. The findings provide insights into the effectiveness of M&A in improving profitability, liquidity, operational efficiency, shareholder returns, and long-term corporate financial performance. The study concludes that successful post-merger integration contributes to sustainable financial growth and long-term corporate performance.