1. Completed Introduction of the utilities sector in Malaysia with sample 2. Introduction of the chosen companies Indah Water Consortium and Tenaga Nasional Berhad. 3. Indah Water Consortium and Tenaga Nasional Berhad, companies that have been listed in the utilities sector of the main market of Bursa Malaysia for at least eight years. 4. Analyse and evaluate the companies' capital structure for the years 2017, 2018, 2019, 2020 and 2021. 5. Computation of the relevant ratios for analysis of the companies' capital structure for the years 2017, 2018, 2019, 2020 and 2021 Indah Water Consortium and Tenaga Nasional Berhad. 6. Evaluation of the companies' capital structure over the 5-year period (2017, 2018, 2019, 2020 and 2021) for Indah Water Consortium and Tenaga Nasional Berhad