In this detailed research document, you will discover: • The exact mathematics behind multiple expansion • Why ROIC > WACC is the most powerful valuation lever • How margin expansion nearly doubles enterprise value • The private equity IRR framework • Working capital optimization strategies • A 24-month valuation acceleration roadmap • Real numerical simulations with structured examples

The Ministry of Corporate Affairs (MCA) has introduced a one-time compliance window titled Companies Compliance Facilitation Scheme, 2026 (CCFS-2026), effective from 15 April 2026 to 15 July 2026.

India’s Income-tax Act, 1961 adopts an inclusive and anti-avoidance definition of “dividend” under Section 2(22).