Abstract: In today's corporate world, the procedure of “mergers and acquisitions (M&A)” has occupied a remarkable significance. Basically, this method is utilising in this current business process in a vast range for developing profitability and revenues to rebuild the business organisation. The main purpose of this study is to anlayse the role and impact of mergers and acquisition on financial performance. In this context, some financial indicators such as credit risk, liquidity, asset profile, cost control ratios, and capital structure is important key tools. All these financial indicators are withdrawn from the “audited financial reports” of different years. The role of mergers and acquisitions depends on the performance capability of the employees and the relationship between managers and employees. In this study “secondary data” has been used to generate a valuable and reliable outcome to draw the conclusion. Thus, effective research tools have helped the researcher to set the path of research and get the right information related to the research topic. All the issues related to mergers and acquisitions and using strategies to lead financial performance have been mentioned to understand the role of in a perfect way. Finally, the result highlighted that mergers and acquisitions can have a remarkable effect on the financial performance of an individual organisation.

Keywords : acquisitions, corporate strategy, financial performance, finance, mergers.