• Kanabar Dhruvika Bharatkumar
• Dr. Urvashiba N. Jhala

Abstract: Intellectual capital is increasingly being acknowledged as a key driver of economic growth. This paper focuses on measuring corporate intellectual efficiency and its impact on financial performance of Indian IT sector. Five years study period has been covered and five IT companies has been considered for this study. Contribution of this sector in GDP is gradually increasing in this tech era. Intellectual capital efficiency has been measured through EVAIC model, developed by Pulic. Financial performance has been measured through NPM, ATO & CR ratios. Corporate intellectual efficiency communicates about how well it utilizes its resources, especially the human capital and their knowledge. Financial ratios are traditionally established measure of how well a firm performs financially. Regression results showed statistically significant impact of intellectual capital efficiency on ATO & CR but not on NPM. Prediction level for variations is also low in case of NPM ratio and it is obvious as profit margin ratio is affected by so many other factors which are volatile. Though other profitability ratios might have good fit regression model.

Keywords: Intellectual capital efficiency, Financial Performance, IT sector

"CORPORATE INTELLECTUAL EFFICIENCY AND ITS IMPACT ON FINANCIAL PERFORMANCE OF IT SECTOR IN INDIA: APPLICATION OF E-VAIC MODEL", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.10, Issue 3, page no.f184-f188, March-2023, Available :http://www.jetir.org/papers/JETIR2303520.pdf

"CORPORATE INTELLECTUAL EFFICIENCY AND ITS IMPACT ON FINANCIAL PERFORMANCE OF IT SECTOR IN INDIA: APPLICATION OF E-VAIC MODEL", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.10, Issue 3, page no. ppf184-f188, March-2023, Available at : http://www.jetir.org/papers/JETIR2303520.pdf