Sanskriti Naruka

I have never been so vulnerable on this platform before. And I don't really have a point to make here but it's just something I've been constantly thinking about. Millions of students spend years preparing for a single exam because they genuinely believe it can change their life. Years of discipline. Hardwork. Hope. Sacrifices. Pressure. Self doubt. Struggles. Missed family functions. Saying NO to vacations, celebrations and countless moments they'll never get back. All of this for a few hours in an exam hall. Not because they enjoy the process or love grilling themselves, but because they are made to trust the fair system and they are made to believe that it can change their entire future and in many cases, their family's too. And then I see people willing to put themselves through something as extreme as a hunger strike because they believe their concerns deserve attention of the government. I genuinely can't imagine skipping even one meal and then staying without thinking about food. That kind of conviction says something. It reminds me that we often underestimate how much a person's life can depend on one system working the way it's supposed to. Behind every exam, every policy, every result, every delayed decision, there are people whose dreams, careers and years of hard work are tied to that outcome. Sometimes it is easy to look at headlines and debates. It is much harder to remember the human lives behind them. #sonamwangchuk #education #students #hungerstrike #speakup

🚨 Why is Swiggy reducing its foreign shareholding? It isn't just a corporate restructuring. There's a very important FEMA concept behind it: IOCC (Indian Owned and Controlled Company). Most people think ownership is just about who holds the shares. Under FEMA, it is also about who owns and controls the company. A company is treated as an Indian Owned and Controlled Company (IOCC) when: ✅ Owned: More than 50% of the beneficial ownership (capital) is held by resident Indian citizens and/or Indian-owned companies. ✅ Controlled: Resident Indians or Indian-owned entities have the right to appoint the majority of the Board of Directors or otherwise exercise control over management and policy decisions. So why is achieving IOCC status such a big deal? Because an IOCC can make downstream investments into other Indian companies, and those investments are generally treated as domestic investments, not foreign investments. That gives businesses much greater flexibility to: • Invest in subsidiaries and new ventures more easily. • Structure group entities efficiently. • Avoid unnecessary foreign investment classification for downstream investments. Now imagine the opposite. If the company is not considered an IOCC, its downstream investments may be treated as indirect foreign investment. That means: ❌ FEMA provisions become applicable. ❌ RBI reporting requirements have to be complied with. ❌ Additional regulatory conditions and sectoral foreign investment rules may apply. This is why changes in shareholding are often about much more than ownership percentages. Sometimes, they're about unlocking strategic flexibility under FEMA. So when you hear that a company like Swiggy is reducing foreign shareholding, don't just think "cap table." Think IOCC status, downstream investments and FEMA compliance. Finance is often won in the legal structure before it's reflected in the balance sheet. #corporatefinance #swiggy #news #finance

Is the collaboration between Laughter Chef and a skincare brand... a bit uncool? Let's break it down... Lately, I've been watching Laughter Chefs and during one of the episodes, bharti mentioned a skincare brand dermabotanics. The marketing brain in me immediately went... Why a skincare brand on a cooking show? Then I realized something. Unusual collaborations have one big advantage: they create curiosity. In marketing, there's a concept called "pattern interrupt". When people see something they don't expect, they pause. And that pause often turns into a question. That's exactly what happened with me. So I just looked it up online. As it turns out they're talking something about clinical actives + botanical extracts in their products which I think is pretty interesting. It convinced me to pay attention. So... I think the collaboration was actually cool. Safe to say, I'll actually be trying the products now. Lotus Herbals Pvt Ltd cool collaboration... Waiting for more! #Marketing #BrandMarketing #MarketingStrategy #LotusHerbals #Dermabotanics #ConsumerBehavior #Skincare #LaughterChefs

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If you understand how the 3 financial statements are linked, you can read almost any company’s annual report like an open book. The mistake most people make? They study each statement separately. But they’re actually telling one story from three different perspectives. 1️⃣Income Statement This tells you whether the company is making money. It starts with revenue, subtracts all expenses, and what remains at the bottom is profit. But here’s the catch: Profit ≠ Cash. That’s why we have the second statement. 2️⃣Cash Flow Statement This shows the actual cash moving in and out of the business. It starts with the profit from the income statement and adjusts for non-cash items and changes in working capital to show the real cash generated. This tells you what actually hit the company’s bank account. 3️⃣Balance Sheet This is a snapshot of the company’s financial position. It shows: • Assets (what the company owns) • Liabilities (what the company owes) • Equity (what belongs to the owners) Now here’s where everything connects: ➡️ Profit from the Income Statement increases Equity on the Balance Sheet. ➡️ Cash generated in the Cash Flow Statement increases the Cash balance under Assets. So these aren’t three separate reports. They’re one business story told in three different ways. ✔️The Income Statement tells you how the company performed. ✔️The Cash Flow Statement tells you what actually happened to the cash. ✔️The Balance Sheet tells you where the company stands today. And don’t stop there. Some of the most valuable insights are hidden in the Notes to Accounts covering accounting policies, operational details, risks, contingencies and future plans. If you want to master corporate finance, valuation or investing, start by understanding how these three statements work together. Remember: ✅Income Statement = Financial Performance ✅Balance Sheet = Financial Position ✅Cash Flow Statement = Cash Reality Follow me Sanskriti Naruka for more simplified finance concepts. 🚀