Hayleys mainly focusing on their expansion of business to hotel industry. Since they acquired Amaya PLC most recently, our intention is to analyze acquisition of Amaya PLC in detail manner to understand & evaluate the strategy. Hotel Industry Analysis Sri Lanka is considered to be one of the best and affordable travel destinations is South Asia. It is known to be a very popular tourist attraction land mostly among Western Europe and East Asia, as a country which is rich in culture, gifted with