The article investigates what factors affect a company's value by studying 16 Indian firms from 2002 to 2011. They looked at things like sales, profit, assets, dividends, and debt. The study found that a company's capital structure doesn't impact its value, but the cost of capital does. Other important factors are fixed assets, sales, and profit. This research can help managers and policymakers make better financial decisions to increase a company's value.