Return on Assets and Capital Employed: A Financial Performance Study of HDFC Life Insurance

The paper explores that the financial performance in HDFC Life Insurance and specifically Return on Assets (ROA) and Capital Employed between the years 2018 and 2025. The discussion is based on secondary data, which is mainly obtained through annual reports and financial statements, to outline the patterns in the utilisation of assets and resources allocation. The results are relevant to stakeholders, investors, and policymakers because they clarify the growing and efficiency dynamics of the insurance sector in India. Overall, that the discussion highlights that HDFC Life Insurance has been experiencing steady growth in assets, but the profitability of these assets has been declining over the past few years.