Which of the following is part of Capital Structure of a company?

All of the above

The correct answer is option 4- All of the above.

The correct answer is All of the above. Capital structure refers to the mix between owners and borrowed funds. All the three options are part of capital structure.

Equity shares: Represent ownership in the company and are part of the company's equity financing.

Preference shares: These are hybrid securities that have characteristics of both equity and debt. Preference shareholders have a priority claim over equity shareholders in terms of dividends and liquidation but typically do not have voting rights.

Debentures: These are long-term debt instruments issued by the company to raise funds, and they represent borrowings that need to be repaid with interest.

Thus, All three—equity shares, preference shares, and debentures—constitute the capital structure of a company.