• SANDEEP N.V.
• DR. HIRIYAPPA B.

The purpose of this study to understand the concept of Merger/Acquisition in detail by taking examples of some companies. The objective is to find out the major issues associated with pre and post merging situations with special emphasis on the human aspect.In today’s era the business entities have discovered M & A activity as the best tool to safeguard from the risks, gaining high profits through competitive advantage and improving the performance through efficiency gain. The number of M & A activities in IT sector in recent times has boost up not only in India and change in the financial performance post-merger activity in Indian IT sector. For this purpose, a set of 5 financial ratios have been analyzed of the sample companies listed in Bombay Stock exchange for pre 3 years and post 5 years period and an improvement in return to assets ratio and least impact on earnings per share and return to equity ratio in the merger cases taken as samples. The net profit and return on capital employed also marked an improvement in some cases depicting that merger has positive impact on performance of companies. Companies are acquiring more and more firms to expand their business and with lots of reasons which are discussed here. If any company is not adopting this way either they will not grow or will be acquired by the other major big firm.

Merger, acquisition, IT Sector, Performance.

"MERGER AND ACQUISITIONS IN INDIA: A CASE STUDY ON INDIAN INFORMATION TECHNOLOGY SECTOR", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.6, Issue 6, page no.558-564, June-2019, Available :http://www.jetir.org/papers/JETIR1906370.pdf

"MERGER AND ACQUISITIONS IN INDIA: A CASE STUDY ON INDIAN INFORMATION TECHNOLOGY SECTOR", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.6, Issue 6, page no. pp558-564, June-2019, Available at : http://www.jetir.org/papers/JETIR1906370.pdf