Mergers and Acquisitions in India 2024 to 2025: Financial Strategy Insights for ACCA Professionals
Introduction
The Indian mergers and acquisitions landscape between 2024 and 2025 reflects a phase of strategic maturity rather than just aggressive expansion. While global markets faced interest rate volatility, geopolitical uncertainty, and tighter capital flows, India stood out as a relatively resilient destination for both domestic and cross border deal activity. For ACCA professionals, this period has reinforced the importance of strong financial strategy, valuation expertise, regulatory awareness, and post acquisition integration skills.
Mergers and acquisitions are no longer viewed simply as growth tools. They are now strategic levers for portfolio optimization, digital transformation, and long term value creation. Finance professionals trained under the ACCA framework are increasingly at the center of these decisions. From financial due diligence and deal structuring to consolidation accounting and performance measurement, ACCA professionals play a decisive role throughout the transaction lifecycle.
This blog explores the key mergers and acquisitions trends in India during 2024 and 2025, links them with financial strategy insights relevant for ACCA professionals, and highlights how FinStreet empowers aspiring and working finance professionals to succeed in this high impact domain.
Overview of the Indian Mergers and Acquisitions Landscape
India’s mergers and acquisitions market demonstrated steady momentum during 2024 and accelerated further in 2025. Despite global economic headwinds, Indian corporates continued to pursue strategic consolidation, especially in sectors aligned with long term growth.
Deal values during 2025 crossed USD 26 billion within the first three quarters alone, supported by strong domestic transactions and selective but high value cross border deals. Domestic mergers dominated the market, signaling confidence among Indian companies in their operational and financial strength.
Sectors such as technology, financial services, automotive, manufacturing, renewable energy, and consumer goods attracted sustained interest. This reflects a shift from opportunistic acquisitions to strategically aligned transactions where synergies, scalability, and efficiency matter more than sheer size.
For ACCA professionals, these developments underline the importance of strategic financial thinking rather than transactional accounting alone.
Sector Wise Deal Momentum
Technology and Digital Services
Technology remained one of the most active sectors for mergers and acquisitions during this period. Indian technology firms pursued acquisitions to strengthen cloud capabilities, artificial intelligence offerings, cybersecurity, and digital platforms. Global investors also showed interest in Indian tech firms due to scalable business models and strong talent pools.
ACCA professionals working in technology deals were deeply involved in valuation modeling, revenue recognition assessment, and intangible asset accounting.
Financial Services
The financial services sector witnessed selective consolidation, including foreign institutions acquiring significant stakes in Indian banks and non banking financial companies. These deals required deep regulatory analysis, capital adequacy assessment, and financial risk evaluation.
For ACCA professionals, understanding regulatory frameworks, financial instruments, and compliance reporting proved critical.
Automotive and Manufacturing
Large transactions in the automotive and manufacturing space highlighted India’s ambition to become a global production hub. Acquisitions focused on technology transfer, supply chain optimization, and market expansion.
These deals demanded strong cost analysis, capital expenditure evaluation, and long term financial forecasting skills.
Key Financial Metrics Snapshot
| Metric | 2024 | 2025 to Q3 |
|---|---|---|
| Total deal value | Approx USD 24 to 27 billion | Over USD 26 billion |
| Number of deals | Around 700 plus | Around 650 plus |
| Domestic deal share | High | Higher |
| Cross border interest | Moderate | Increasing |
| Strategic acquisitions | Growing | Dominant |
This snapshot shows that quality and strategic fit became more important than deal volume alone.
Strategic Drivers Behind Mergers and Acquisitions Growth
Economic Stability and Growth Outlook
India’s consistent GDP growth outlook and improving corporate profitability supported long term investment decisions. Companies were willing to deploy capital into acquisitions that promised sustainable returns rather than short term gains.
Regulatory Evolution
Regulatory clarity in areas such as foreign investment norms, takeover regulations, and insolvency frameworks helped reduce transaction risk. At the same time, tighter scrutiny on financing structures encouraged disciplined capital allocation.
ACCA professionals with strong regulatory knowledge were highly valued in deal advisory roles.
Strategic Consolidation
Many Indian conglomerates streamlined operations by divesting non core businesses and acquiring companies aligned with future growth areas. This trend required detailed financial evaluation and strategic scenario planning.
Visual Insight for the Blog
Suggested visual for publishing platforms:
A line graph showing quarterly mergers and acquisitions deal values in India from 2024 to 2025. The graph can highlight steady growth in 2024 followed by stronger momentum in mid 2025. This visual helps readers quickly understand market direction and deal confidence.
Financial Strategy Insights for ACCA Professionals
Valuation and Financial Due Diligence
Accurate valuation remains the backbone of every successful acquisition. ACCA professionals contribute by building discounted cash flow models, assessing earnings quality, reviewing working capital trends, and identifying financial red flags.
Strong valuation skills help prevent overpayment and ensure realistic synergy expectations.
Deal Structuring and Tax Planning
Effective deal structuring considers tax efficiency, regulatory compliance, and risk sharing. Understanding capital gains implications, transfer pricing rules, and cross border tax treaties is essential.
ACCA professionals with strong tax planning expertise significantly influence deal outcomes.
Financing Strategy and Capital Structure
Choosing the right mix of debt and equity financing impacts both short term liquidity and long term solvency. With tighter acquisition financing norms, companies increasingly rely on structured finance and internal accruals.
ACCA professionals assess cost of capital, debt sustainability, and post acquisition balance sheet strength.
Post Acquisition Integration
Many mergers fail not due to poor strategy but due to weak integration. Finance teams play a critical role in aligning accounting policies, consolidating financial statements, tracking synergy realization, and monitoring performance metrics.
This phase demands strong budgeting, forecasting, and management reporting skills.
A Relatable Professional Journey
Consider the experience of a finance professional working on her first acquisition project. Initially overwhelmed by valuation models and regulatory documentation, she gradually built confidence through structured learning and hands on exposure. By the time the deal closed, she was actively contributing to integration planning and board level reporting.
Her growth mirrors the journey of many ACCA professionals who move from technical roles to strategic leadership through the right guidance and learning ecosystem.
How FinStreet Supports ACCA Professionals in Mergers and Acquisitions
FinStreet plays a crucial role in preparing finance professionals for real world strategic challenges like mergers and acquisitions.
Through structured ACCA training, FinStreet focuses on building deep conceptual clarity in financial reporting, strategic management, performance evaluation, and corporate finance. These competencies are directly applicable in deal advisory and corporate strategy roles.
FinStreet integrates real business case discussions into its learning approach, allowing students to understand how concepts apply in actual transactions. This practical orientation helps bridge the gap between exams and industry expectations.
Beyond academics, FinStreet supports career development through mentorship, interview preparation, and professional skill building. This holistic approach enables ACCA professionals to confidently step into high responsibility roles within mergers and acquisitions teams.
To explore how FinStreet can support your ACCA journey and strategic finance career, visit
https://finstreeteducation.com
Conclusion
The mergers and acquisitions environment in India during 2024 and 2025 highlights a shift toward strategic, value driven transactions. Companies are prioritizing long term growth, operational efficiency, and financial discipline over aggressive expansion.
For ACCA professionals, this evolving landscape presents immense opportunities. Those equipped with strong valuation skills, regulatory knowledge, financial strategy insight, and integration expertise will remain indispensable to organizations navigating complex transactions.
With the right learning partner like FinStreet, ACCA professionals can transform theoretical knowledge into strategic impact and build rewarding careers at the forefront of corporate finance.
