Business finance plays a crucial role in the success and sustainability of organizations by supporting investment, operational, and strategic decisions. Understanding financial theories and their practical applications is essential for effective business management. Business Finance: Theory and Practice is designed to provide readers with a balanced understanding of financial concepts and real-world financial practices. This book explores topics such as financial planning, investment analysis, capital budgeting, risk management, financial markets, and working capital management. The concepts are explained with practical examples, case studies, and analytical approaches to help readers connect theory with practice. The purpose of this book is to help students, finance professionals, and entrepreneurs develop strong financial decision-making and analytical skills. It aims to encourage responsible financial management and strategic business planning.