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Microlesson · 5-min read

Procurement of Funds — Sources and Considerations

## Procurement of Funds

### Key Considerations When Raising Finance

Every source of funds differs on three dimensions:

DimensionMeaning
CostHow much does it cost to use this source?
RiskWhat is the chance of financial failure?
ControlDoes using this source dilute ownership/control?

Financial managers must balance these three to keep funding cost low while managing risk and control.

> Too much debt → High risk (mandatory repayment and interest)

> Too much equity → High cost + possible loss of control

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### Sources of Funds

#### 1. Equity

  • Best from the firm's risk perspective — no repayment obligation
  • Expensive because:
  • Shareholders expect high dividends
  • Dividends are paid from after-tax profits (not tax-deductible)
  • May dilute control of existing owners

#### 2. Debentures (Debt)

  • Cheaper than equity because interest is tax-deductible (tax shield)
  • Higher risk — interest must be paid whether or not the firm is profitable; principal must be repaid on schedule

#### 3. Bank Funding

Commercial banks support businesses through:

  • Daily operations (deposits, payment services)
  • Short-term loans (working capital)
  • Long-term loans (machinery, buildings)

#### 4. International Funding

InstrumentNature
FDI (Foreign Direct Investment)Directly buying shares of a company
FII (Foreign Institutional Investors)Buying through capital markets
ADRs / GDRsSpecial international share issues listed abroad

Funding mechanisms must be adapted to the requirements of foreign investors.

#### 5. Angel Financing

  • A form of equity financing provided by a wealthy individual ("angel investor")
  • Investor receives ownership/equity in exchange for capital
  • Typically invests 25–60% to help a company get started
  • Suited for start-ups that:
  • Do not qualify for bank funding
  • Are too small for venture capital financing
  • Example: Sun Microsystems, Google received angel funding in early stages

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### Need for Innovation in Fund Raising

In a globally competitive environment, traditional funding sources are not enough. Businesses must explore creative financial products that meet investor needs.

> Example: Trading in Carbon Credits has emerged as an alternative funding source — firms earn credits for reducing emissions and sell them to raise capital.

Worked example

### Example 1

Example — Choosing between equity and debt:

A firm needs ₹50 lakh. Option A: issue equity shares. Option B: take a bank loan at 10% p.a. If the firm earns 18% ROI, debt is cheaper (tax-deductible interest + positive leverage). But if earnings are uncertain, high debt increases risk of insolvency. The optimal mix depends on business stability.

### Example 2

Example — Angel vs Venture Capital:

A food-tech startup needs ₹25 lakh seed money — too small for VC firms (who typically invest ₹1 crore+) and lacks collateral for a bank loan. An angel investor provides ₹20 lakh for a 40% equity stake. This is classic angel financing.

⚠️ Common exam mistakes

  • Saying debentures are 'risk-free for the firm' — they carry high risk because interest is compulsory regardless of profits.
  • Confusing FDI and FII — FDI is direct purchase of company shares/assets; FII invests through stock markets.
  • Thinking angel investors are the same as venture capitalists — angels are individuals investing at the start-up stage; VCs are institutional and invest larger amounts at growth stage.
  • Ignoring the tax advantage of debt — interest on debentures is tax-deductible, making the effective cost lower than the stated rate.
Reference:
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