Mergers and acquisitions (M&A) are important strategic tools adopted by companies to achieve growth, operational efficiency, market expansion, and value creation. This study examines selected mergers and acquisitions from the bidders' perspective by analyzing the financial performance of acquiring companies before and after acquisitions. The study adopts a descriptive and analytical research design based on secondary data collected from annual reports, company websites, stock exchanges, and other published sources. Two selected bidder companies, Infosys Limited and Wipro Limited, are analyzed using financial indicators such as Return on Equity (ROE), Earnings per Share (EPS), and Operating Profit Margin (OPM). Descriptive statistics, paired sample t-test, and correlation analysis are used for data analysis. The findings reveal significant improvements in financial performance after acquisitions, indicating that M&A activities contributed positively to profitability, operational efficiency, and value creation. The study concludes that successful acquisition strategies, supported by effective integration and strategic planning, can enhance the long-term performance and competitiveness of bidder firms