Kings of Capital focuses on investing in financial companies with clean books of accounts, a long record of profitable growth and promoters with prudent capital allocation skills. The strategy follows a long only equity approach and relies on in depth bottom up research supported by proprietary forensic accounting frameworks to identify high quality financial businesses with sustainable competitive advantage and strong governance standards. The investment universe consists of financial sector companies including banks, NBFCs, life insurers, general insurers, asset managers and brokers. Portfolio construction begins with a broad universe of financial stocks and applies forensic accounting screens covering multiple accounting ratios to eliminate companies with sub standard accounting practices, after which companies are evaluated through detailed analysis of financial statements, channel checks and management interactions. The strategy emphasises identifying firms with consistent revenue growth, strong return on equity, disciplined capital allocation and sustainable earnings growth potential. The portfolio typically consists of approximately twelve to eighteen stocks representing high conviction ideas across different financial sub sectors to create a balanced exposure between lenders and fee based financial businesses. The approach aims to build a resilient portfolio where lenders provide growth while insurers, asset managers and brokers add stability. Financial services sector focused and combination of large cap, mid cap and small cap