FINANCIAL PERFORMANCE EVALUATION OF INDIAN CONSTRUCTION FIRMS: AN EMPIRICAL ANALYSIS USING PROFITABILITY AND CAPITAL STRUCTURE INDICATORS

This study evaluates the financial performance of selected Indian construction firms over the period 2013–14 to 2022–23, Using profitability ratios (ROA, ROE, NPM) and capital structure indicators (Debt-Equity Ratio, Interest Coverage Ratio), we assess firms' financial health. Regression analysis and correlation tests are employed to examine the relationship between profitability and leverage. Findings suggest that firms with optimal debt levels perform better, while excessive leverage negatively impacts profitability. The study provides insights for policymakers, investors, and managers to enhance financial decision-making in the construction sector.