Name: Varsha Sonalal Gupta
Country: India

Year: 2026
Volume: Volume-16, (March 2026) Special Issue: Business Collaboration in a VUCA World: Redefining Sustainable Organizational Growth
Page Number: 137-141
DOI: https://doi.org/10.5281/zenodo.20083164

This study presents a comparative analysis of profitability, employee cost efficiency, and finance cost impact across four major automobile companies: Tata Motors and Mahindra & Mahindra (India), and Ford Motor Company and General Motors (USA). Using five years of secondary financial data (2021–2025), the research evaluates Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM), alongside Employee Cost Ratio (ECR) and Finance Cost Ratio (FCR). Correlation analysis is applied to examine how cost structures influence profitability. The findings offer actionable insights for investors, analysts, and management on the key drivers of financial performance in the global automobile industry