SUGGESTION: As per my point of view, I would like to give suggestions regarding Merger and Acquisition of Kingfisher and Air-Deccan

& Tata Motors and Jaguar Land Rover respectively with the help of Findings in the Project: (I) Suggestion for the Merger for Kingfisher and Air-Deccan are as follows: As we can analyse that after the merger the Current Ratio has gone down, thus company should increase their Current Asset and decrease their Current Liability to bring the Current Ratio to 2:1 which is an ideal ratio for any firm Secondly we can analyse that the Liquid Ratio of the firm was near about 1.24:1 before merger and after merger also it is almost same, which is not good thus to improve this firm should decrease their Liquid Assets to bring the Liquid Ratio to 1:1 which is an ideal ratio for any firm. Then we can analyse that Proprietary Ratio should be near about ideal ratio 1:3 but we can see that after merger it has gone into negative and thus it is not good for both the firm and its stake holders. After this we can analyse that the Gross Profit Ratio was in negative before merger and after merger also it was in negative form but in the second year after merger it has increased and to increase more company should try to increase their Gross Profit. Then we can analyse that the Net Profit of the firm is in negative only after merger also and to solve this problem company should try to increase their Net Profit by reducing their debt and expenses. We can analyse that companys Operating Ratio was in loss before merger and after merger also but then in the second year after merger it has become positive and continue to increase which is good for the firm and company should try to increase their Operating Profit to increase their Operating Ratio. Before merger the EPS (Earning per Share) was negative but after merger it has fallen more and then some improvement seen but it was still in negative, which means that equity holders are not earning on their investment and thus firm should try to invest properly to get the proper earnings.

(II) Suggestion for the Acquisition of Tata Motors and Jaguar Land Rover are as follows: As we can analyse that after the acquisition the Current Ratio has gone down, thus company should increase their Current Asset and decrease their Current Liability to bring the Current Ratio to 2:1 which is an ideal ratio for any firm Secondly we can analyse that the Liquid Ratio of the firm is near about 0.5:1, which is not good thus to improve this firm should increase their Liquid Assets to bring the Liquid Ratio to 1:1 which is an ideal ratio for any firm. Then we can analyse that Proprietary Ratio is not near about ideal ratio 1:3 in both the cases i.e. pre-merger and post-merger and thus it is not good for both the firm and its stake holders. After this we can analyse that before merger the Gross Profit Ratio was 8.26% and after merger it decreased to 3.30% but then it become 6.97% in 2211 and thus company should try to increase it by increasing their Gross Profit. Then we can analyse that the Net Profit Ratio of the firm was 7.05% which reduced to 3.78% in 2011 which is very bad for the company and company should try to increase their Net Profit by reducing debt and expenses. Operating Ratio of the firm before acquisition was 10.53% after acquisition it reduced to 6.71% and then again increased to 9.81% in 2011 which is comparatively good but not so good for the firm. Before acquisition EPS (Earnings per Share) was 52.6 but after acquisition it reduced to 19.5 and then at the end it became 28.4. Thus company should try to increase their EPS by increasing their Reported Net Profit.