The article explores how businesses decide on the best way to fund their activities, known as capital structure. It looks at how to balance risks and costs to maximize profit and shareholder wealth. The researchers studied companies listed in the Indian stock market before and after a regulatory change. They found that finding the perfect mix of financing sources is tricky, and even though many theories exist, a definitive answer on the best capital structure remains elusive. Essentially, determining the right mix of funding could impact a company's profits and overall value.