ITC was the first company in India to voluntarily seek a corporate governance rating. ITC's production facilities and hotels have won numerous national and international awards for quality, productivity, safety and environment management systems. This Study is based on the secondary data extracted from the annual reports of the company. The financial statements of ITC have been collected over a period of 5 years from 2013 to 2017. Companies strive to attain optimal financing mix based on the cost of capital for various funding sources. Every company has to chart out its plan for financing the business at an early stage. The cost of capital becomes a critical factor in deciding which financing track to follow – debt, equity or a combination of the two. The breakeven point is the sales volume at which a business earns exactly no money. The company calculate break-even point to determine the amount of remaining capacity after the breakeven point is reached, which tells the maximum amount of profit that can be generated.