Acquisitions in India

S.No.  Acquiring Company Acquired Company Year of Acquisition

1 Infosys Kaleidoscope Innovation 2020

2 Reliance Retail Future Group’s Retail Business 2020

3 Ola Etergo 2020

4 ITC Sunrise Foods 2020

5 Zomato Uber Eats 2020

6 HUL GSK Consumer 2020

7 Hindalco Aleris 2020

8 Ebix Yatra 2020

9 Advent International Enamor 2019

10 LIC IDBI bank 2019

11 Accenture Droga5 2019

12 Reliance Brands Hamleys Global Holdings (HGHL) 2019

13 India UPL Ltd. Arysta LifeScience Inc 2019

14 Silverpush BetterButter 2019

15 Power Finance Rural Electrification Corporation 2019

Corporation  Limited

16 OYO Rooms Europe’s Leisure Group 2019

17 InMobi Roposo 2019

18 Publicis Groupe Epsilon 2019

19 Famous Innovations Three Bags Full 2019

20 Havas Group Shobiz 2019

21 Martin Sorrell’s S4 Capital WhiteBalance 2019

22 Mortgage Lender HDFC Apollo Munich Health Insurance 2019

23 Disney 21st Century Fox 2019

24 Killer Jeans Desi Belle 2019

25 Bandhan Bank Gruh Finance 2019

26 Apple Intel’s Smartphone Modem 2019

27 Teleperformance Intelenet Global Services 2018

Mergers in India

S. Name of the First Company Name of the Company Merged Year in which
No.  with it was Merged

1 Indus Towers Bharti Infratel 2020

2 National Institute of Miners’ Health ICMR – National Institute of 2019

(NIMH) Occupational Health (NIOH)

3 Indiabulls Housing Finance Limited Lakshmi Vilas Bank Limited (LVB) 2019
(IBHFL) and Indiabulls Commercial
Credit Limited (ICCL)

4 Bank of Baroda Vijaya Bank and Dena Bank 2019

5 IndusInd Bank Bharat Financial (SKS 2019

Microfinance)

6 NBFC Capital First IDFC Bank 2018

7 Vodafone India Idea Cellular 2018

8 TATA Steel ThyssenKrupp 2018

9 Housing.com PropTiger.com 2017

10 State Bank of India Bhartiya Mahila Bank, SB of 2017

Bikaner and Jaipur, SB of Patiala,
SB of Travancore

11 Flipkart E-bay India 2017

What is hedging
A hedge is an investment that is made with the intention of reducing the risk of
adverse price movements in an asset. Normally, a hedge consists of taking an
offsetting or opposite position in a related security.

What is capital reserve

a fund or account set aside for major long-term investment projects or other anticipated
expenses.

Tools or Techniques of Financial Statement Analysis

 Comparative Statement or Comparative Financial and Operating Statements.
 Common Size Statements.
 Trend Ratios or Trend Analysis.
 Average Analysis.
 Statement of Changes in Working Capital.
 Fund Flow Analysis.
 Cash Flow Analysis.
 Ratio Analysis
Acquisition:
When one company takes over another and establishes itself as the new
owner, the purchase is called an acquisition.

Merger
Merger describes two firms, of approximately the same size, that join forces to
move forward as a single new entity, rather than remain separately owned and
operated. 

Goodwill
Goodwill is an intangible asset that is associated with the purchase of one
company by another. Specifically, goodwill is the portion of the purchase price
that is higher than the sum of the net fair value of all of the assets purchased
in the acquisition and the liabilities assumed in the process. The value of a
company’s brand name, solid customer base, good customer relations, good
employee relations, and proprietary technology represent some reasons why
goodwill exists.