The article examines how Andhra Pradesh State Financial Corporation manages its funds. They look at the different ways the Corporation raises money, like selling shares and taking out loans. By analyzing the costs of these methods, they found that using debt (like bonds) can be cheaper than using equity (like selling shares). However, relying too much on debt can be risky and make it hard to make a profit. The researchers suggest that the Corporation needs to plan carefully to meet the financial needs of businesses. They also offer ideas to help the Corporation manage its funds more efficiently.