The concept of Merger and acquisition have become common in today’s world. This topic is selected to know the changes in financial performance evaluation in pre-post acquisition of the company Kotak Mahindra. This study used descriptive statistics (mean, standard deviation, kurtosis and skewness) and T-test as the statistical tools and ratios as financial tools. The study consisting the period of 5 years from 2013 to 2017 and used secondary sources to determine the position of the company. The most of the ratios are positively increased in all the descriptive. There is a changes in financial performance of the company in post-acquisition of Kotak Mahindra with ING Vysya Bank.