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what is meant by Off balance sheet financing!! have any idea about Off balance sheet financing

They are also called as synthetic leases. There is different rules from different systems, such as economic and tax, to account for an property in different ways. For example, I lease a car from company A and as I don't own the car, I get to take the rent price as a subtraction on the books, but I don't have to account for the property or the debt. The lessor which is company A maintains the asset on their books and, if they financed it from another company i.e. from company B, the debt as well.

An off balance sheet financing is a form of financing which has large capital expenditures balance sheet of the companies. The companies, which use them, keep their debt to equity and leverage ratios low, as large expenditure would break negative debt covenants.