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@article{193299,
        author = {Dr.S.Sounthiri},
        title = {A Study on the Impact of Capital Structure on Financial Performance of Selected Top 10 IT Companies in India},
        journal = {International Journal of Innovative Research in Technology},
        year = {2026},
        volume = {12},
        number = {9},
        pages = {4541-4543},
        issn = {2349-6002},
        url = {https://ijirt.org/article?manuscript=193299},
        abstract = {Capital structure decisions play a crucial role in determining the financial performance and long-term sustainability of firms. The Indian IT sector, characterised by an asset-light business model and strong internal cash flows, offers a unique setting to examine the leverage–profitability relationship. This study analyses the impact of capital structure on the financial performance of selected top ten IT companies in India over a ten-year period. Using secondary data, the study applies descriptive statistics, correlation analysis, and regression analysis to evaluate the relationship between leverage and profitability indicators. The findings reveal that firms with conservative capital structures demonstrate superior financial performance, while higher leverage is associated with lower profitability. The study supports the pecking order theory and provides valuable insights for financial managers and investors in the IT sector.},
        keywords = {},
        month = {February},
        }