A STUDY ON THE IMPACT OF PRE AND POST MERGERS AND ACQUISITIONS OF FINANCIAL PERFORMANCE IN SELECTED BANKS

Mergers and Acquisitions M&As have become a strategic tool for strengthening the Indian banking sector, particularly in response to rising Non Performing Assets NPAs, capital inadequacy, and global competitiveness. This study evaluates the financial performance of selected public sector banks before and after mergers, focusing on key metrics such as ROA, ROE, EPS, DER, and Cost to Income Ratio. Through statistical analysis, including the use of paired t tests, the research investigates whether these mergers have yielded significant improvements in efficiency and profitability.