In present study we are mainly focusing on the analysis that whether or not capital structure has any impact over the profitability of Listed IT companies in Indian market. | An empirical analysis on the impact of capital structure detriments on profitability of firm a case on listed it companies in India International Journal of Management IJM Volume 9 Issue 2 March April 2018 pp. 16 30 Article ID IJM_09_02_002 Available online at http ijm JType IJM amp VType 9 amp IType 2 Journal Impact Factor 2016 Calculated by GISI ISSN Print 0976-6502 and ISSN Online 0976-6510 IAEME Publication AN EMPIRICAL ANALYSIS ON THE IMPACT OF CAPITAL STRUCTURE DETRIMENTS ON PROFITABILITY OF FIRM A CASE ON LISTED IT COMPANIES IN INDIA Dr. Sudhendu Giri Deputy Dean and Professor of Finance Maharshi Law School Maharshi University of Information and Technology Noida India ABSTRACT To operate efficiently firms are free to raise equity or debt or any combination of two to optimally manage the financing of its assets. Because of tax advantage and as a cheaper source of finance Debt component is very often preferred and given a significant proportion in determining the capital structure of the firm. In present study we are mainly focusing on the analysis that whether or not capital structure has any impact over the profitability of Listed IT companies in Indian market. Through the present elaborated we are trying to establish the relationship between capstr capital structure and profitability and its effects on business revenue also. For a more purposeful analysis selected firms are grouped under three categories on the basis of two attributes revenue earned by business and firms assets size. At the very first stage firms are grouped into low medium and large on the basis of their respective assets size to test the hypothesis established that capstr has a significant impact on selected profitability measures of listed IT companies in India. For the purpose of our analytical study we choose a sample size of 96 IT companies through multi stage sampling technique for 10 years of data sets ranging from 2007 to 2017
