Vaishali Ishwarbhai Ghataliya


Capital structure (or financial leverage) refers to the combination of debt and equity capital used by a firm to finance its long-term operations. The strategic financing decision involving the choice of the most appropriate mix of equity and debt finance in the firm’s capital structure is known as capital structure decision. This study examine the capital structure policy and pattern of India Cement Ltd and JK Cements Ltd, study also throw light on the the capital structure of India Cement Ltd and JK Cements Ltd. Financial performance of these two companies has also been analysed in this study. Last five years of secondary data has been analysed in this study. Secondary data for the year 2015-16 to 2019-20 have been collected and analysed in this study.


Capital Structure, Financial Performance, Cement, Leverage

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