VISION STATEMENT OF Nishat Textile Mills

To transform the company into modern & dynamic yarn,

cloth & processed cloth and finished product
manufacturing Company with highly professionals and
fully equipped to play a meaningful role on sustainable
basis in the economy of Pakistan.
To transform the company into modern & dynamic power
generating company with highly professionals and fully
equipped to play a meaningful role on sustainable basis in
the economy of Pakistan.
Proposed Vision of Nishat Textile Mills
To compete in the global market through alue creation and
technology.!
CIIT LAHORE CAMPUS 1
MISSION STATEMENT OF NISHAT MILLS LTD.
To proide "uality products to customers & e#plore new
markets to promote$e#pand sales of the company through good
goernance & foster a sound and dynamic team, so as to
achiee optimum prices of products of the company for
sustainable and equitable growth & prosperity of the company.
PROPOSED MISSION STATEMENT OF NISHAT MILLS LTD.
%e aim to achiee &ero faults (7) in yarn clothes and apparel
manufacturing (2,6) by considering cost effectie technology
(4), corporate social responsibility issues (8) and hori'ontal
management system to encourage entrepreneurial ideas (9) in
order to e#plore sales and market opportunities (5) keeping in
mind customer preferences (1) in global market (3).
CIIT LAHORE CAMPUS 2
Explanation
The essential components of (ission statement cater different points which are
as follows)
!"# Self $on$ept
*ishat Te#tile (ill is reaching 'ero faults by controlling indiidual elements in
process and improes productiity and the benefit is that the (ill is giing better
products and serices by an addition of +,,,, new spindles. This distinctie
feature gets competitie edge oer other companies.
!%# Prod&$t and ser'i$es
The ma-or products produced by *ishat (ill .td. are yarn clothes and *ishat
linen.
!(# Te$hnolo)*
*ishat Te#tile (ill has efficient information system which helps in making
decisions to allocate financial resources in order to cut down the cost of ma-or
operations and enhance the computer based serices.
!+# ,on$ern for p&-li$ i.a)e
The firm is functioning like good corporate citi'en and also haing an efficient
system for the disposal of waste. *ishat Te#tile (ill also established in/house
training for unskilled labor so that they may be trained on stitching machines and
quality of work in stitching floors.
!/# ,on$ern for e.plo*ees
*ishat Te#tile (ill has decentrali'ed system and it also inoles employees in
decision making and problem soling challenges. 0t helps to motiate, encourage
and compensate employees according to the working conditions.
!0# ,on$ern for s&r'i'al and )ro1th
*ishat te#tile mill done its operations in a way that it would be profitable and also
share its profits fairly with stakeholders, shareholders, employees etc
!2# ,&sto.ers
*ishat te#tile mill deelops customer1s loyalty and trust by fulfilling their needs
and facilitating them with different serices.
!3# Mar4et
*ishat Te#tile (ill is an e#port oriented company and not only competing globally
but also doing its operations in local market too.
CIIT LAHORE CAMPUS 3
INTROD5,TION
%hen Pakistan came into being there were only 23 te#tile companies out of
which only 2+ were in operation. 0t grew to 4, in 2564 as industrial deelopment
took place. *ow days there are 653 te#tile mills out of which 77+ are in operation.
The e#port reenue of te#tile industry contributes a large share to the 89P of
Pakistan. :8oogle.com) history of te#tile mills;
%e are doing our pro-ect on *ishat te#tile mills. The brief snapshot of *(. is to
manufacture spins, combs, weaes, bleaches, dyes, prints, stitches, buys and
sells te#tiles. 0t deals in yarn, linen, cloth and other goods and fabrics made from
raw cotton, synthetic fiber and cloth. The 8roup<s plants are located at
=aisalabad, >heikhupura, .ahore and =ero'e %atwan.
Textile exports fro. Pa4istan
Te#tile constitutes a ma-or e#porting sector for Pakistan, which accounts for
about 3,? of the country1s total foreign e#change earnings.
The ma-or e#port items are yarn, gray cloth, finished clothes, towels & bed
sheets & their ma-or customers are @>A, B@, Capan & Dong Eong & now @AB
also. (any te#tile e#ports take place under quota arrangements with the B@ &
the @nited >tates. 8ray cloth roughly accounts 23/2F? of total cloth.
Exports fro. Pa4istan
*ishat mills1 8ray cloth e#ports account for roughly +,? for Pakistan. The firm
has been e#porting to @>A for many years & has recently started e#port to B@
countries & (iddle Bastern countries.
0n Pakistan the cotton crop season runs appro#imately from August to (arch.
Prices are generally high from August to >eptember & fall later on as supply
increases.
CIIT LAHORE CAMPUS 4
,OMPAN6 INFORMATION
7oard of Dire$tors
(ian Dassan (ansha
(r. =aya' Ahmad .ongi :*0T;
(r. (uhammad Gilal >heikh :P0C0C;
(r. Aftab Ahmed Ehan
(r. Ehalid "adeer "ureshi
(r. (uhammad A'am
Hana (uhammad (ushtaq
(r. (uhammad Ali &eb
,HIEF E8E,5TIVE
(rs. *a' (ansha
,ORPORATE DEPARTMENT
(r. (uhammad A'am
,o.pan* Se$retar*
(r. Ehalid (ahmood Chohan
Senior Mana)er $orporate
A5DITORS
Hia' Ahmad and Company
Chartered Accountants
LE9AL ADVISOR)
(r. (. Aurang'eb Ehan, Adocate,
Chamber *o. 3, 9istrict Court, =aisalabad.
7an4ers to the ,o.pan*)
AG* A(HI Gank
Allied Gank of Pakistan .imited
CIIT LAHORE CAMPUS 5
American B#press Gank
Askari Commercial Gank .imited
Credit Agricole 0ndosue'
Citibank *.A.
9eutsche Gank
Bmirates Gank 0nternational P.C.>.C
=aysal Gank .imited
Dabib Gank .imited
Dabib Gank A.8. &urich
(ashreq Gank P.>.C.
Mills
Nishatabad, Faisalabad
:>pinning, %eaing, Processing,
>titching units & Power Plant;
12 K.M. Faisalabad Road, Shieh!"!#a
:%eaing units & Power Plant;
21 K.M Fe#o$e"!# Road, %aho#e.
:>titching unit;
5 K.M. Nishat &'e(!e o)) 22 K.M Fe#o$e"!# Road,
.ahore :9yeing & =inishing @nit and Power Plant;
2* K.M. Shieh!"!#a Faisalabad Road, F#o$e +at,a(
:>pinning @nit;
Nishat 9ro&p of ,o.panies
*ishat (ills .td., =aislabad
*ishat 9yeing and =inishing, .ahore.
*ishat =abrics, Ghikhi.
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*ishat >pinning, =ero'e %atwan.
*ishat >ewing, .ahore
CIIT LAHORE CAMPUS 7
Present Stat&s of Nishat

The history of *ishat dates back to 2562, when (ian (ohammad Jahya founded
*ishat (ills. After almost half a century of undaunted success, *ishat 8roup is
among the leading business houses of the country and ranks among the top 6
groups in terms of assets and sales reenue.
The group has its roots firmly planted into four/core businesses namely.
2. Te#tiles
+. Power generation
K. Ganking
7. Cement
The te#tile business is further subdiided into + te#tile diisionsL
*ishat =aisalabad
*ishat Chunian
Textile ,apa$it*
Production process consists of spinning, weaing, processing, and finishing. The
processing includes dyeing, engraing. The te#tile capacity of the group is the
largest in the country. An addition of +,,,, new spindles, 2,, new air -ets looms
and new dyeing plant has increased the e#isting capacity of +7,,, spindles, 47,
looms and dyeing and finishing capacity of 6 million meters. The group is the
largest e#porter of te#tile products from Pakistan for more than a decade.
Histor* of NISHAT MILLS LIMITED
*0>DAT (0..> .0(0TB9 :*(.; commenced business in 2562 as a partnership
concern, which was conerted into priate limited company in 2565. 0n 2532, the
company went public and was listed on the Earachi stock e#change, the only
stock e#change in the country at that time.
*(. started out as a weaing unit with 6,, semi/automatic loomsL later 2,,,,
spindles were added, laying the foundation on nation1s biggest te#tiles composite
pro-ect. ,o.posite pro:e$t at *ishat mills limited =aisalabad coering 5F acre of
land is proiding all production process under one roof i.e. spinning, weaing,
processing, stitching and power generation.
The Fo&nder
A man of ision, courage and integrity, (ian (ohammad Jahya was born in
252F in Chiniot. 0n 2574 when he was running a leather business in Calcutta, he
witnessed the momentous that swept the indo/Pak sub/continent and resulted in
the emergence of Pakistan. .ike many of his contemporaries, he also migrated to
CIIT LAHORE CAMPUS 8
the new country to help establish its industrial base. Dis is a story of success
through sheer hard work and an undaunted spirit of enterprise. Geginning with a
cotton e#port house, he soon branched out into ginning, cotton and -ute te#tiles,
chemicals and insurance. De was elected Chairman of All Pakistan te#tile (ills
Association :APT(A;, the prime te#tile body in the country. De died in 2535, at
the age of 62 haing achieed so much success in so short period.
The ,hair.an
Today (ian (ohammad (ansha, the chairman of *ishat 8roup, like his father,
continues the spirit of entrepreneurship and has led the group to become a multi
dimensional corporation, with wide ranging interests.
*ishat has grown from a cotton e#port house into the premier business group of
the country with 6 listed companies, concentrating on 6 core business, Te#tiles,
Cement, Ganking, and Power 8eneration & 0nsurance companies. Today, *ishat
is considered to be a part with multinationals operating locally in terms of its
quality products and management skills.
=irmly belieing in M8rowth through Professional (anagement1 the corporate
culture of *(. is based on decentrali'ation, delegation of authority, encouraging
the acceptance of responsibility and inculcating quality consciousness.
0t is the coniction of *(. that eery successful organi'ation is a reflection on
the commitment, dedication, and team spirit of its employees, and *ishat is no
e#ception. The employees of *(. are all imbued with the spirit, a fact
manifested in our rapid growth and low turnoer
*ishat continue to strie to be a better group today than what they were
yesterday, for their customers, for their shareholders, for their inestors, for the
enironment, for the community and for their employees, for it is with them that
*ishat has achieed so much success in last fifty years.
CIIT LAHORE CAMPUS 9
E8TERNAL A5DIT
The purpose of the e#ternal audit is to deelop a finite list of opportunities that
could benefit the firm and should protect from the threats. 0t is the comparison of
a company with its competitors. To compete the highly competitie enironment
*ishat performs B=B and the CP( to check its competitie edge and the
compatibility in the market.
=ollowing are some key e#ternal forces)
2# E$ono.i$ For$es
;e* Pa4istani E$ono.i$ Varia-les to 7e Mentioned
Propensity of people to spend Nalue of the Hupees in world (arket
0nterest rates 0mports$ e#port factors
0nflation rates
0ncome differences by region and consumer
groups
(oney (arket rates Price fluctuation
Consumption patterns (onetary policies
@nemployment Trends =iscal policies
Ta# rates Trade policies
i# Propensit* of people to spend
0t tells us about the purchasing power of customers. *ishat is targeting the upper
class from Pakistan and the business + business dealing globally.
ii# Interest rates
The interest rates in the country are higher which discourages the small
inestors. 0t directly influences negatiely the *ishat Te#tile (ills.
iii# Inflation rates
The inflation rate is high in Pakistan which ultimately affects the *ishat Te#tile
(ills.
i'# ,ons&.ption patterns
'# 5ne.plo*.ent Trends
Digh @nemployment in Pakistan and also become a gap while dealing to its
suppliers and others.
'i# Tax rates
The ta# rates are high as compared to the other countries but there is a low wage
rate in Pakistan which helps *ishat in making products at a better and
competitie price.

'ii# Val&e of the R&pees in 1orld Mar4et
CIIT LAHORE CAMPUS 10
The alue of PEH is ery less in the global deeloped countries which affect
*0>DAT (ills while trading globally in the form of Currency conersion.
'iii# In$o.e differen$es -* re)ion and $ons&.er )ro&ps
The society of Pakistan is diided into K ma-or economic group1s i/e, @pper classL
middle classL lower class. Iut of which *ishat te#tile mills is focusing on the
@pper class and some portion of the middle class.
ix# Pri$e fl&$t&ation
There is a great fluctuation because of more than +,,? increase in the prices
within few years :+,,F/+,2,;. 0t will affect the *ishat te#tile mills by damaging the
competitie price margin the global world of competition.
%# So$ial< $&lt&ral< de.o)raphi$ and en'iron.ental for$es
So$ial< $&lt&ral< de.o)raphi$ and en'iron.ental for$es
Per Capita 0ncome
Attitudes toward customer
serice
Aailability of retailing, manufacturing,
and serices businesses >ocial Hesponsibility
Attitude towards work Hecycling
Guying Dabits %aste (anagement
Bthical Concerns Air Pollution
%ater Pollution
3# Politi$al< 9o'ern.ental and le)al for$es
Politi$al< 9o'ern.ental and le)al for$es
8oernment regulations .eel of 8ot. >ubsidies
Changes in Ta# .aws .egislation on equal Bmployment
>pecial Tariffs 0mport$e#port regulations
(# ,o.petiti'e for$es
i. ,o.petiti'e Intelli)en$e Pro)ra.s
ii. ,ooperation A.on) ,o.petitors
iii. Mar4et ,o..onalit* and Reso&r$e Si.ilarit*.
CIIT LAHORE CAMPUS 11
EFE MATRI8
EFE MATRI8 OF NISHAT TE8TILE MILLS

;e* External Fa$tors =ei)ht Ratin) =ei)hted S$ore

OPPORT5NITIES
2 Ipportunity to increase Target market ,.,F + ,.23
% "uality and 8uaranteed =abrics ,.,F K ,.+7
3 Ipportunity to e#pand product line ,.,6 K ,.26
( 0nternational =air Trade Certificate :0=TC; ,.26 7 ,.3
0
0ncrease demand of Pakistani Cotton (ade products in
Ierseas (arket ,.2 7 ,.7

THREATS
> Blectric Power Plants ,.+ 7 ,.F
" Political 0nstability ,.2 + ,.+
+ .ow (arket >hare in Ierseas (arket ,.,F K ,.+7
/ .east Adertising ,.,6 2 ,.,6
2? .imited Hetailing Iutlets ,.22 2 ,.22
TOTAL 2 +.56
No.en$lat&re
0t is used to ealuate the e#ternal opportunities and threats
Ipportunities come before threats.
Ipportunities often receie higher weights than threats.
The sum of all the weights assigned must lie between ,/2
Hating should be done w.r.t. their industry :2/7; i/eL e#cellent to worst.
(ultiply each factor1s weight by its rating to determine a weighted >core
The weighted score should not be more than 7.,
CIIT LAHORE CAMPUS 12
,OMPETITIVE PROFILE MATRI8
,OMPETITIVE PROFILE MATRI8
=EI9HTS
NISHAT TE8TILES
MILLS
,HENA7
MILLS
95L AHMED
FA7RI,S
,riti$al S&$$ess Fa$tors =ei)ht Ratin) S$ore Ratin) S$ore Ratin) S$ore
2 Adertising ,.26 2 ,.26 K ,.76 K ,.76
% Product "uality ,.+ 7 ,.F K ,.3 K ,.3
3 Price Competitieness ,.+ K ,.3 + ,.7 K ,.3
( =inancial Position ,.26 7 ,.3 + ,.K K ,.76
0 8lobal B#pansion ,.26 7 ,.3 2 ,.26 2 ,.26
> (arket >hare ,.26 K ,.76 + ,.K 7 ,.3
TOTAL 2 3.?0 %.% 3
No.en$lat&re
0n this competitie profile matri# a firm identifies its ma-or competitors and
its particular >trengths and weaknesses.
(ultiply the weights with rates of companies and write score in the ne#t
column.
Assign weights with respect to the importance. As adertising is not much
important for *ishat Te#tile mills because of their G+G business dealing.
Take +/K competitors against the company like we choose gul ahmed
fabrics and Chenab te#tile mills.
CIIT LAHORE CAMPUS 13
INTERNAL A5DIT
INTERNAL FA,TOR EVAL5ATION MATRI8
Introd&$tion
0=B matri# is a summary step in conducting an internal strategic management
audit is to construct an 0nternal =actor Baluation :0=B; (atri#. This strategy
formulation tool summari'es and ealuates the ma-or strengths and weaknesses
in the functional areas of a business, and it also proides a basis for identifying
and ealuating relationships among those areas.
The 0=B (atri# together with the B=B matri# is a strategy/formulation tool that
can be used to ealuate how an organi'ation or a company is performing in
regards to identified internal strengths and weaknesses of an organi'ation or a
company. The 0=B matri# method conceptually relates to the Galanced >corecard
method in some aspects.
The 0=B matri# consists of following attributes mentioned below.
Internal Fa$tors
0nternal factors are e#tracted after deep internal analysis of the company.
Ibiously eery company has some weak point and strong point that1s the
reasons internal factors are diided into two categories namely strengths and
weakness.
Stren)ths
>trengths are the strong areas or attribute of the company, which are used to
oercome weakness and capitali'e to take adantage of the e#ternal
opportunities aailable in the industry.
=ea4ness
%eakness are painful for the company means these are the weak factors which
needs to be improe in future otherwise if they e#posed to the competitors they
can take the adantage of it.
Ratin)
0nternal weakness are further diided in two categories namely minor weakness
and ma-or weakness same goes of the strengths :minor strength and ma-or
strength;
There are some important points related to rating in 0=B matri#.
Hating is applied to each factor.
CIIT LAHORE CAMPUS 14
(a-or weakness is represented by 2.,
(inor weakness is represented by +.,
(inor strength represented by K.,
(a-or >trength represented by 7.,
=ei)ht
The weight range from ,., means not important and 2., means important, sum of
all assigned weight to factors must be equal to 2., otherwise the calculation
would not be consider correct.
%eighted >core
%eighted score alue is the result achieed after multiplying each factor rating
with the weight.
Total =ei)hted S$ore
The sum of all weighted score is equal to the total weighted score, final alue of
total weighted score should be between range 2., :low; to 7.,:high;. The
aerage weighted score for 0=B matri# is +.6 any company total weighted score
fall below +.6 consider as weak. The company total weighted score higher then
+.6 are considering as strong in position.
Steps to de'elop IFE Matrix
.ist key internal factors as identified in the internal audit process. @se a
total of from ten to twenty internal factors, including both strengths and
weaknesses. .ist strengths first and then weaknesses. Ge as specific as
possible, using percentages, ratios, and comparatie numbers.
Assign a weight that ranges from ,., :not important; to 2., :all important;
to each factor. The weight assigned to a gien factor indicates the relatie
importance of the factor to being successful in the firm1s industry.
Hegardless of whether a key factor is an internal strength or weakness,
factors considered to hae the greatest effect on organi'ational
performance should be assigned the highest weights. The sum of all
weights must equal 2.
CIIT LAHORE CAMPUS 15
Assign 2 to 7 rating to each factor to indicate whether that factor
represents a ma-or weakness :rating O 2;, a minor weakness :rating O +;,
a minor strength :rating O K;, or a ma-or strength :rating O 7;. *ote that
strengths must receie a 7 or K rating and weaknesses must receie a 2
or + rating. Hatings are thus company based, whereas the weights in >tep
+ are industry based.
(ultiply each factor1s weight by its rating to determine a weighted score
for each ariable.
>um the weighted scores for each ariable to determine the total weighted
score for the organi'ation.
CIIT LAHORE CAMPUS 16
Internal Fa$tor E'al&ation Matrix for Nishat Mills
9iscussing the *0>DAT (0..> 0=B (ATH0P the sum of weighted score shows
that company has strong internal position. *ow elaborating each strength and
weakness will tell that why and how it has been rated and what the company is
doing that makes it strong internally. The factors are e#plained below)
STREN9THS
Lo1est e.plo*ee t&rno'er is one of the most attractie strength and its
rating is 7 which mean company is haing a great policy for this strength.
*ishat mills employee turnoer is almost equal to 'ero this is due to their
good incenties and compensations for their employees. The enironment
of the company is ery good and this helps the employees grooming
*ishat gies free medical and proide transport to their employees.
Hi)hl* experien$ed professionals are hired. The rate gien to this
strength is K which mean company is doing quite well for this strength.
%ell e#perienced people are hired at top leels. They are not
compromising in this because their top management has hold of the
company.
De$entrali@ed or)ani@ational str&$t&re is also one more strength which
shows efficiency of the company. This is rate K and it is due to the friendly
CIIT LAHORE CAMPUS 17
Internal Fa$tor E'al&ation Matrix
;E6 FA,TORS =ei)ht Ratin) 1ei)hted s$ore
STREN9THS
lowest employee turnoer ,.26 7 ,.3
Dighly e#perienced professionals ,.,F K ,.+7
9ecentrali'ed organi'ational structure ,.2 K ,.K
Bfficient information system ,.,6 K ,.26
8ood financial position$strong group ,.,F 7 ,.K+
.ocation of plants ,.,3 7 ,.+7
Dighest capacity of production ,.+ 7 ,.F
=EA;NESS
.ess adertising focus ,.2 + ,.+
(aintenance of 0mported machinery ,.2 2 ,.2
Digh production cost ,.,F 2 ,.,F
2 K.,K
and empowering enironment of *ishat. Bmployees are gien preference
and they are motiated in decision making. Top management takes in
account middle and lower leel employees also and hence this company is
considered in top companies of the country.
Effi$ient infor.ation s*ste. of *ishat mills has made us rate as K. =or
any company now a day its information technology should be ery efficient
because this is an 0T era. *ishat has ery good information system to
handle its customer as it deals most in G+G so they hae good concern to
this field.
9ood finan$ial positionAstron) )ro&p is rate as 7. As eeryone knows
that *ishat (ills is of (ansha group which is also in other businesses like
(CG bank and in insurance business. >o this group has good financial
position in the market and has good credit rating which can help them in
any new inestment and this strength is most important for any company
as there is competition in the market.
Lo$ation of plants is also rate as 7 which mean that this strength is
handled by *ishat mills efficiently. *ishat plant location s close to each
other e.g. one is in =ero'pur road and dyeing section in chunian etc. so
this helps them reduce their transportation cost and managing their plants
easily.
Hi)hest $apa$it* of prod&$tion is rate as 7 because *ishat has 2K3,,
spindles in their production which raises its capacity and this is and
important and e#cellent strength rather than its competitors. *ishat this
policy has made us to rate it the most.
=EA;NESSES
Less ad'ertisin) fo$&s is rate as +. *ishat is an e#port oriented
company so they less focus on adertisement. %e hae rated it as +
because before *ishat don<t hae any policy for their adertisement but
now they hae focused on its adertisement department which can be
seen by print media adertisement of *ishat linen.
Maintenan$e of I.ported .a$hiner* is rated as 2. As *ishat (ills uses
imported machinery in their production so their maintenance is costly. =or
instance if any spare part is needed so they hae to import it and this can
be costly for them as our country<s hae instable enironment. *ishat mills
don<t hae any good policy to handle this weakness so we hae
considered it 2.
CIIT LAHORE CAMPUS 18
Hi)h prod&$tion $ost for *ishat (ills is another weakness which should
be handled but *ishat doesn<t hae much policy for it so we hae rated as
2. They make quality yarn product so their cost is also high. The imported
machinery, spindles etc made it costly.
Mar4etin) strate)ies of NML
Today te#tile industry is facing big challenges. 0nflation and decline in purchasing
power resulted in decline in demand, which increased the competition to a
greater e#tent. 0n spite of the aboe facts *ishat mills ltd, had been successful in
maintaining its market position and growth.
*(. has adopted different marketing strategies oer the years to sustain its
better position in the economy of Pakistan. These strategies are described
below.
9iersification strategy
(arket deelopment strategy
Contacting old customers
*ew & innoatie product deelopment
0mproed quality products
Di'ersifi$ation Strate)*
(arket yarn is diersified to increase the customer base. @nder this,
diersification program, business with (alaysia, Eorea, Taiwan and @E hae
been initiated. Product range is also increased to cater for the different needs of
increased number of buyers production olume is also increased by
concentrating on coarse counts with a result of increase in olume from 5,/56
containers per month to around 226 containers a month.
Mar4et De'elop.ent
0n order to reduce their dependence on a few markets especially =AH BA>T,
new markets were deeloped for grey cloth. This diersification not only reduced
their dependence on Dong Eong but also gae better profit margins at times
when Dong Eong market was ery depressed. @nder this market diersification,
they started business with >outh Africa, Australia, Taiwan, >rilanka, 0taly etc.
CIIT LAHORE CAMPUS 19
,onta$tin) Old ,&sto.ers
The business with some of the old buyers in Burope was also reied during this
period after intense efforts. This reial gae both good olumes and better profit
margins.
Ne1 and Inno'ati'e Prod&$t De'elop.ent
They hae deeloped fancy and special items like Caalry Twills, Gedford Cords
and dobby items, which are being sold at premium prices. They keep on
moderni'ing their equipment in order to maintain the high quality of their
products.
I.pro'ed B&alit* Prod&$ts
%ith the increase of competition, *ishat (ills hae become more quality
conscious. 0n order to achiee their quality standards, they are maintaining better
quality by getting yarn from pre/approed sources, tighter fabrics inspection in
folding and proiding serice to their customers. They also import cotton from
Australia which is known best for its "uality. *(. has its cotton fields too which
produce premium quality cotton.
CIIT LAHORE CAMPUS 20
FINAN,IAL ANAL6SIS of NML
LIB5IDIT6 RATIOS

,&rrent Ratio C ,&rrent Assets
,&rrent lia-ilit*

+,,F +,,5
Current Hatio ?."32 ?.+>2
Interpretation
This ratio tells us about short/ term solency of the organi'ation or it is the direct
ealuation of a company1s liquidity. Current ratio shows the aailability of the
ready current assets to meet the short/ term liabilities of the organi'ation. The
current ratio shows stable increase due to e#cessie cash aailable to company.
Gut oerall company is not 0 ery good position as it is haing only ,.F3 asset
against a single liability.
B&i$4 Ratio C ,&rrent AssetsDIn'entor*
,&rrent lia-ilit*
+,,F +,,5
"uick Hatio ?.3(2 ?.3+2
Interpretation
This ratio tells the e#tent to which a firm can meet its short term obligations
without relying upon the sale of its inentories. The trend of ,.K7 to ,.KF shows
that currently company is in better position to meet its short term obligations.
CIIT LAHORE CAMPUS 21
LEVERA9E RATIOS
De-tDtoDtotal Asset Ratio C Total De-t
Total Assets

+,,F +,,5
9ebt/to/total Asset Hatio %>E %0E
Interpretation
This ratio tells the percentage of total funds that are proided y creditors. The
trend showing that this percentage is reduced from +3 to +6? in preious year
i.e. the amount of assets increased oer the debt.
De-tDtoDEF&it* Ratio C Total De-t
Sta4eholders EF&it*
+,,F +,,5
9ebt/to/Bquity Hatio 3/E (?E
Interpretation
This ratio tells the percentage of total funds that are proided y creditors ersus
owners. The trend showing that this percentage is increased from K5 to 7,? in
preious year.
CIIT LAHORE CAMPUS 22
Lo) ter. De-tDtoDEF&it* Ratio C Lo) ter. De-t
Sta4eholders EF&it*
+,,F +,,5
.og term 9ebt/to/Bquity Hatio 0E 2%E
Interpretation
This ratio tells the balance between debt ad equity 0 a firm1s log term capital
structure. As debt is cheaper than equity, so, the ratio is showing good
performance of the company.
A,TIVIT6 RATIOS
In'entor* T&rno'er Ratio C Sales
In'entor* of Finished 9oods
+,,F +,,5
Current Hatio (." 0.+
Interpretation
This ratio shows whether a firm holds e#cessie stocks of inentories and
whether a firm slowly selling its inentories compared to the industry aerage.
Trend of increasing from 7.4 to 6.F shows that company is currently increased its
inentory leel.
CIIT LAHORE CAMPUS 23
Fixed assets T&rno'er Ratio C Mar4&p Interest
Fixed assets
+,,F +,,5
=i#ed Assets Turnoer Hatio ?.>% 2.?3
Interpretation
=i#ed asset turnoer indicates the efficiency with which the company uses its
assets to generate sales. 8enerally, the higher a company1s fi#ed asset turnoer,
the more efficiently its assets hae been used. This ratio is showing an increase
from ,.3+ in +,,F to 2.,K in +,,5 which is good for company.
Total assets t&rno'er C sales
Total Assets

+,,F +,,5
Total Assets Turnoer Hatio ?.(/ ?.">
Interpretation
Total asset turnoer indicates the efficiency with which the company uses its
assets to generate sales. 8enerally, the higher a company1s total asset turn oer,
the more efficiently its assets hae been used. The ratio for company is ery
good.
CIIT LAHORE CAMPUS 24
A$$o&nt Re$ei'a-le T&rno'er ratio C Ann&al ,redit Sales
A$$o&nt Re$ei'a-le
+,,F +,,5
Account Heceiable Turnoer Hatio 02./ "3./
Interpretation
The ratio tells the aerage length of time it takes a firm to collect credit sales, the
trend of increased length is not good for the company.
A'era)e ,olle$tion Period C A$$o&nt Re$ei'a-le
Total ,redit Sales
3>0
+,,F +,,5
Aerage Collection Period 0 da*s "? da*s
Interpretation
The ratio tells the aerage length of time it takes a firm to collect on credit sales.
The tend of increased length of 6 days to 4, days is not good for the company.
CIIT LAHORE CAMPUS 25
PROFITALIT6 RATIOS
9ross Profit Mar)in C SalesD,ost of 9oods Sold
Sales
+,,F +,,5
8ross Profit (argin 2(.30 2+.%3
Interpretation
The ratio tells the total margin aailable to coer operating e#panses and yield a
profit. The increasing trend from the last year is good sign for the company.
Net Profit Mar)in C Net Profit
Sales
+,,F +,,5
*et Profit (argin 32.%3E >.0(E

Interpretation
This ratio tells the after/ta# profits from the sales of goods. The declining trend
from K2.+K? to only 3.67? is giing ad effect to the company1s name.
CIIT LAHORE CAMPUS 26
Ret&rn on Total Assets C Net Profit after Tax 82??
Total Assets
+,,F +,,5
Heturn on Total Assets 20.2/E (./0E
Interpretation
Turn on total assets measures the firms oerall effectieness in generating profit
with its aailable assets. The higher the company1s return on total assets, the
better it is. The return on total assets is showing a decrease from 26.26? in +,,F
to 7.56? in +,,5 which is not a good sign for the company.
Ret&rn on eF&it* C Net in$o.e 82??
Shareholder eF&it*
+,,F +,,5
Heturn on Bquity %3.2E +.2E
Interpretation
The return on equity indicates the equity utili'ation of the company to produce
profits. The ratio tells the shares holders about their e#pected profit on their
equity in a business. The ratio indicates sharply decreasing trend of net profit
from +K.2? in +,,F to F.2? in +,,5. This sharply decrease in the return on
equity is not a faorable point for the organi'ation and its shareholders. 0t shows
that company has suffered a loss.
CIIT LAHORE CAMPUS 27
Earnin) per share Ratio C Net in$o.e
No. of shares o&tstandin)
+,,F +,,5
Barning Per >hare 3>.+> >.+2
Interpretation
The company earnings per share are generally of interest to present or
prospectie stockholders and to management. The earning per share represents
the number of Hupees earned on behalf of each outstanding share. The earning
per share decreased from K3.F3 in +,,F to 3.F2 in +,,5, which is not faorable
for the company.
CIIT LAHORE CAMPUS 28
S=OT MATRI8
Dere is the >%IT (atri# of *0>DAT (ills .td. The input of this matri# has been
e#tracted from 0=B, CP(, & B=B matrices. 0t comprises of four strategies which
are
i. strengths$opportunity strategies :>I strategies;
ii. weakness$opportunity strategy :%I strategies;
iii. strengths$threats strategy :>T strategies;
i. weakness$threats strategy :%T strategies;
This matri# is presented as follows)
STREN9THS =EA;NESS
lowest employee turnoer .ess adertising focus
Dighly e#perienced professionals 0mported machinery
9ecentrali'ed organi'ational structure Digh production cost
Bfficient information system
8ood financial position$strong group
.ocation of plants
Dighest capacity of production

OPPORT5NITIES SO strate)ies =O strate)ies
Ipportunity to increase Target market
9esigner wear garments for
gents:>6,I2,IK;
Concentrate on electronic adertising
domestically:%2,I2;
"uality and 8uaranteed =abrics Ipen retail outlets in gulf :>6,I2;
Ipportunity to e#pand product line
0nternational =air Trade Certificate
0ncrease demand of Pakistani Cotton
internationally


THREATS ST strate)ies =T strate)ies
Political 0nstability
Ipen retail outlets in suburbs
areas:>6,T7; Adertising internationally :w2,T+;
.ow (arket >hare in Ierseas (arket (ore domestic production:>4,TK;
0ncrease machine handling training for
employees:%+,T2;
=ocus more on e#port oriented
.imited Hetailing Iutlets
>hortage of electricity supply
Stren)ths G opport&nit* strate)ies
Iur first strategy proposed by us to the company by taking into account strength
Q 6 & opportunity Q 2 & K is desi)ner 1ear )ar.ents for )ents. %e hae made
this strategy because the company is making ladies outfits right now. They are
not in gents garments profession. Company can inest for e#panding its product
line because it has strong financial back ground.
CIIT LAHORE CAMPUS 29
Iur second strategy by taking into account strength Q 6 & opportunity Q 2 is
open retain o&tlets in )&lf $o&ntries. The company can increase its target
market by increasing its number of retail stores in gulf countries because a lot of
Pakistanis lie in those countries so it would be beneficent for the company to
increase its target market.
Opport&nities G =ea4nesses strate)ies !=O strate)ies#
The strategy by taking into account opportunity Q 2 & weakness Q 2 is
$on$entrate on ele$troni$ ad'ertisin) do.esti$all*. %e hae proposed this
strategy because *ishat has a threat of strong adertising by its competitors 8ul
Ahmad & Chenab te#tiles but *ishat is not in electronic media. Gy concentrating
on electronic adertising the can compete by increasing their target market. The
main reason for electronic adertising is customers hae teleisions & internets
in their homes, they can easily know about its products.
Stren)ths G threats strate)ies !ST strate)ies#
The first strategy we made by considering strength Q 6 & threat Q 7 is open retail
o&tlets in s&-&r- areas. *ishat has limited retailing outlets where eery
customer cannot go. 0t has an opportunity of strong group i.e (ansha group &
good financial history. This company can inest in opening retailing outlets in
suburbs areas & can earn more profits by reaching more customers.
The second strategy by considering strength Q 4 & threat Q K is .ore do.esti$
prod&$tion. As *ishat is an e#port oriented organi'ation its 5,? products are
e#ported. Gut there are other international brands also in other countries which
are competitors of *ishat that is why the company should increase its domestic
production. *ishat can easily do this because it has 24K,,, loomsL the highest
te#tile capacity of any te#tile mill in Pakistan.
=ea4nesses G threats strate)ies !=T strate)ies#
The first strategy we propose to *0>DAT by taking into account weakness Q 2 &
threat Q + is ad'ertisin) internationall*. *ishat as an e#port oriented
organi'ation should increase its adertising in foreign markets. Gy increasing its
adertising focus can get high market share in oerseas markets.
The second strategy by considering weakness Q + & threat Q 2 is in$rease
.a$hine handlin) trainin) for e.plo*ees. 0f proper training is gien to
employees about handling of imported machinery then there will be no impact of
political instability on the company because all spare parts will be imported.
CIIT LAHORE CAMPUS 30
THE B5ANTITATIVE STRATE9I, PLANNIN9 MATRI8
!BSPM#
The quantitatie strategic planning matri# is a technique which is designed to
determine the relatie attractieness of feasible alternatie actions. This
technique ob-ectiely indicates which alternatie strategies are best based on
preiously identified e#ternal and internal critical success factors. 0t requires good
intuitie -udgment.
.eft column of a ">P( consists on key e#ternal and internal factors and the top
row consists of a feasible alternatie strategies. And the left column of it consists
of information obtained directly from B=B (atri# and 0=B (atri#. 0n a column
ad-acent to the critical success factors, the respectie weights receied by each
factor in the B=B (atri# and 0=B (atri# are recorded.
The top row of ">P( consists of alternatie strategies deried from >%IT
(atri#. The ">P( determines the relatie attractieness of arious strategies
based on the e#tent to which key e#ternal and internal critical success factors are
capitali'ed upon or improed. The relatie attractieness of each strategy/ within
a set of alternaties is computed by determining cumulatie impact of each
internal and e#ternal critical success factor.
Dere is gien the basic format of the ">P(.
%e hae deeloped ">P( (atri# for *ishat (ills by using the si# steps as
follows)
Step 2
0n the 2
st
step we made a list of *ishat mills key internal strengths$weaknesses
and e#ternal opportunities$threats in the left column of the ">P(. The key
internal success factors include lowest employee turnoer, Dighly e#perienced
professionals, 9ecentrali'ed organi'ational structure, Bfficient information
system, 8ood financial position$strong group, .ocation of plants, Dighest
capacity of production, .ess adertising focus, (aintenance of 0mported
machinery, Digh production cost and key e#ternal success factors include
Ipportunity to increase Target market, "uality and 8uaranteed =abrics,
Ipportunity to e#pand product line, 0nternational =air Trade Certificate :0=TC;,
0ncrease demand of Pakistani Cotton internationally, Political 0nstability, .ow
(arket >hare in Ierseas (arket, =ocus more on e#port oriented, >hortage of
electricity supply.
CIIT LAHORE CAMPUS 31
B&antitati'e Strate)i$ Plannin) Matrix
STRATE9I, ALTERNATIVES

Open retail o&tlets
in )&lf
Open retail o&tlets in
s&-&r-s areas
;E6 FA,TORS =ei)ht AS TAS AS TAS
STREN9THS
lowest employee turnoer ,.26 / / / /
Dighly e#perienced professionals ,.,F + ,.23 + ,.23
9ecentrali'ed organi'ational structure ,.2 2 ,.2 + ,.+
Bfficient information system ,.,6 / / / /
8ood financial position$strong group ,.,F K ,.+7 + ,.23
.ocation of plants ,.,3 2 ,.,3 K ,.2F
Dighest capacity of production ,.+ 7 ,.F K ,.3
=EA;NESS
.ess adertising focus ,.2 2 ,.2 + ,.+
(aintenance of 0mported machinery ,.2 / / / /
Digh production cost ,.,F
2
OPPORT5NITIES
Ipportunity to increase Target market ,.,F 7 ,.K+ K ,.+7
"uality and 8uaranteed =abrics ,.,F K ,.+7 + ,.23
Ipportunity to e#pand product line ,.,6 + ,.2 K ,.26
0nternational =air Trade Certificate :0=TC; ,.26 K ,.76 2 ,.26
0ncrease demand of Pakistani Cotton
internationally ,.2 K ,.K 2 ,.2
THREATS
Political 0nstability ,.24 2 ,.24 + ,.K7
.ow (arket >hare in Ierseas (arket ,.2 K ,.K 2 ,.2
=ocus more on e#port oriented ,.2+ K ,.K3 2 ,.2+
>hortage of electricity supply ,.26 2 ,.26 + ,.K
TOTAL 2 3.+0 3.2>
Step %
0n the second step we assign weights to each e#ternal and internal factor. These
weights are identical to those in the B=B (atri# and 0=B (atri#. The weights are
presented in a straight column -ust to right to the e#ternal and internal critical
success factors.
The weights are gien to the internal and e#ternal factors as
Ipportunity to increase Target market :,.,F;
"uality and 8uaranteed =abrics :,.,F;
Ipportunity to e#pand product line :,.,6;
CIIT LAHORE CAMPUS 32
0nternational =air Trade Certificate :0=TC; :,.26;
0ncrease demand of Pakistani Cotton internationally :,.2;
Political 0nstability :,.24;
.ow (arket >hare in Ierseas (arket :,.2;
=ocus more on e#port oriented :,.2+;
>hortage of electricity supply :,.26;
And key internal success factors include
.owest employee turnoer :,.26;
Dighly e#perienced professionals :,.,F;
9ecentrali'ed organi'ational structure :,.2;
Bfficient information system :,.,6;
8ood financial position$strong group :,.,F;
.ocation of plants :,.,3;
Dighest capacity of production :,.+;
.ess adertising focus :,.2;
(aintenance of 0mported machinery :,.2;
Digh production cost. :,.,F;
Step 3
0n the third step we e#amined the >%IT (atri# and identified alternatie
strategies that the *ishat mills should consider implementing. Then we recorded
these strategies in the top row of the ">P(, these are open retail outlets in gulf
IH open retail outlets in suburbs areas.
Step (
0n the 7
th
step we determined the Attractieness >cores :A>;. A> defined as
numerical alues that indicate the relatie attractieness of each strategy in a
gien set of alternaties. %e determined the attractieness score by e#amining
each key internal and e#ternal factor, one at a time, and asking the question
9oes this factor affect the choice of strategies being madeR
The range for Attractieness >core is 2Onot attractie, +O somewhat attractie,
KOreasonably attractie, 7Ohighly attractie. Gut if the answer to the preious
CIIT LAHORE CAMPUS 33
question is no, this will indicate that the respectie key factor has no affect upon
the specific choice being made. >o, we used dash to indicate that the key factor
does not affect the choice being made.
The factors which do not hae any affect upon the choice being made includes
the lowest employee turnoer, efficient information system, maintenance of
imported machinery, and high production cost.
The factors which are not attractie for the choice being made and receied A> 2
for the first alternatie that is open retail outlets in gulf are decentrali'ed
organi'ational structure, less adertising focus, political instability, and shortage
of electricity supply. The factors which are not attractie for the choice being
made and receied A> 2 for the second alternatie that is decentrali'ed
organi'ational structure, 0nternational =air Trade Certificate :0=TC;, increase
demand of Pakistani cotton internationally, low market share in oerseas market
and focus more on e#port oriented. As these factors do not show much
attractieness for the first alternatie, so they all receied A> equal to 2.
The factors which are somewhat attractie for the first choice are highly
e#perienced professionals and opportunity to e#pand product line, and for the
second choice being made are decentrali'ed organi'ational structure, good
financial position$strong group, quality and guaranteed fabrics, political instability
and shortage of electricity supply. As these factors hae some attraction to the
choices being made like they hae highly e#perienced professionals will be
helpful in marinating the new outlet.
They hae the opportunity to e#pand the product line so can easily capture the
new market. >imilarly they hae decentrali'ed organi'ational structure so it will
be easy to communicate throughout the organi'ation for opening a new retail
outlet nationally, they hae good financial position so if they launch their product
at low introductory prices will also be effectie and later on profitable for them,
and as there is shortage of electricity but they hae their own power supply
plants so it will be easy for them to increase their production and cater more
customers. As all these factors are somewhat attractie so, all these receie A>
equal to +.
The factors which are reasonably attractie for the first choice are good financial
position$strong group, quality and guaranteed fabrics, 0nternational =air Trade
Certificate :0=TC;, increase demand of Pakistani cotton internationally, low
market share in oerseas market and focus more on e#port oriented and for the
second choice are location of plants, highest capacity of production, opportunity
to increase target market, and opportunity to e#pand product line.
They hae good financial position so if they launch their product at low
introductory prices will also be effectie and later on profitable for themL they are
catering upper middle and upper class that are all quality conscious than price
CIIT LAHORE CAMPUS 34
conscious, so opening new retail outlets will be ery profitable for them. They are
e#port oriented and there is high demand of Pakistan cotton made products
internationally, so opening retail outlet in gulf countries will be more beneficial for
them. As all these factors are reasonably attractie for the choices being made
so receie A> equal to K.
The factors which are highly attractie for the first alternatie are high capacity of
production, and opportunity to increase target market. They hae high production
capacity so they can open new outlets in gulf countries and sell their products
there and can capture more market as they are e#port oriented and financial
strong group so by selling their products at low introductory prices they can
capture mare market area and can get higher profits later on. As these two
factors are highly attractie for the first choice being made that is open retail
outlet in gulf countries.
Step 0
0n the fifth step we compute the Total Attractieness >cores :TA>;. :TA>; are
defined as the product of multiplying the weights by the Attractieness >cores in
each row. The Total Attractieness >cores indicate the relatie attractieness of
each alternatie strategy considering only the impact of the ad-acent internal or
e#ternal critical success factors. The higher the total Attractieness >core the
more attractie the strategic alternatie :considering only the ad-acent critical
success factors;.
Step >
0n the final step compute the >um Total Attractieness >core. =or this we added
Total Attractieness >cores in each strategy column of the ">P(. The >um
Total Attractieness >cores :>AT>; reeal which is most attractie in each set of
the alternaties. Digher scores indicate more attractie strategies, considering all
the releant internal and e#ternal factors that could affect the strategic decisions.
The magnitude of the difference between the >um Total Attractieness >cores in
a gien set of strategic alternaties indicates the relatie desirability of one
strategy oer another. As the Total Attractieness >core is more for the first
alternatie :open retail outlets in gulf; that is K.F6 than the second alternatie
:open retail outlets in suburbs areas; that is K.7 so, the first alternatie choice
being made is the best choice for *ishat mills. >o, best choice is to go for open
retail outlets in gulf.
CIIT LAHORE CAMPUS 35
,ON,L5SIONS
*ishat Te#tile is considered to be the leading organi'ation in the field of
te#tile. The name *ishat has become has become a symbol of quality and
standard. The quality of cloth is dependent of te#tile yarn to finished cloth.
%hich is totally imported form arious countries. (a-or machine are
merceri'ing machines, sober machine and C/&immer that con print cloth
with 2+ colors.
All the sub department of processing like bleaching, dyeing, printing, and
finishing are working under laboratory instructions so laboratory is playing
role of e#ecutie in quality control. All the schedules of bleaching, dyeing
printing and finishing are prepared by the laboratory.
The customer satisfaction is a basic criterion of *ishat Te#tile. They are
producing good quality products and F,? products are e#ported. 8reat
care is taken for e#port Products regarding. (arketers of *ishat Te#tile
know the competition in the international market. They put their leel best
efforts to satisfy the customer keeping in iew the costs of products and
quality.
*ishat has also a big share in local market. .ocal marketers are
performing their -obs efficiently to enhance the sales and to satisfy the
customers howeer in local market quality is lower then e#port market. >o
*ishat has greater capability to preclude what they claim for.
0f we turn to human resource department we see that there are certain
gaps in human resources management of *ishat Te#tile. This department
is not established and not considered to be ery much important. .ow
attention is paid to this department by upper leel management. There is
lack of human resources planning, lack of recruiting actiities lack of -ob
analysis, compensation and reward system is not ery much attractie and
employees are not well motiated in *ishat te#tile. Ine good thing of this
department is that the department let the employees follow the rules and
regulations set by the organi'ation strictly. Attendance is strictly checked
4 leaes as well. >o there are good and bad both present in the human
resources management of *ishat Te#tile.
%e deeloped ">P( (atri# for *ishat (ills by following different steps
like firstly we made a list of key internal and e#ternal factors than assign
weights to those factors, identified alternatie strategies, computed Total
Attractieness >cores and in the final we computed >um Total
Attractieness >cores and reached at the strategic decision that the best
choice is to go for open retail outlets in gulf.
CIIT LAHORE CAMPUS 36
*ishat te#tile has the ability to produce what their customers want through
e#cellent machinery and skilled workers in processing department and
qualified marketing staff. Gut there are problems regarding human
resource management and financial management. 9espite haing
problems *ishat has good and increasing sales figures that will lead the
organi'ation to prosperity again.
CIIT LAHORE CAMPUS 37
RE,OMMENDATIONS AS599ESTIONS
Irgani'ations with more or less profitability or unprofitably hae problems and
there are always chances of improements. This is also the condition for *ishat
te#tile. As problems and difficulties hae been identified, now here are some
suggestions that may help the organi'ation to improe.
0n processing department there is a need of skilled workers. There are
certain departments of processing in which employees hae been working
since long but there efficiency is not improed and unsatisfactory results
come out sometimes. The skilled labor will not only improe the efficiency
but also will improe effectieness. There should be chances gien to
skilled workers to enter the organi'ation.
There should be female artists and designers in design department as
females hae naturally more esthetical qualities than males. They will
really improe the quality of designs and will introduce more innoatie
designs.
B#panding product lines that will gie more ariety to people of country
could e#tend local marketing and ultimately sales would be increased.
There should be more staff in local marketing department to enhance the
sales figure and to capture wide area of local market.
There is need to increases the staff in this department only three or four
persons are working with all the affairs regarding let the employees abide
by the rules 4 regulation, recruiting, selecting and other actiities. This
area should carefully be handle to attract skilled employees and ultimately
to enhance efficiency and effectieness.
Cob analysis should be done to know what are the -obs needed in the
organi'ation. 0 know some persons who are doing the -ob of two or three
persons.
Compensation and reward system should be brought at higher leel in
order to let the employees be motiated and happy. There should be
more fringe benefits for the employees taking into consideration there
deotion skill and e#perience. This higher leel would make the
employees more efficiency & effectie.
There should be little compensation for trainees as well, as they can fulfill
their day to day traeling and food e#penses. Gy doing this trainees will
show more interest, more deotion, more potentials and will work with
their full mental and physical efforts.
CIIT LAHORE CAMPUS 38
The first aid and other medical facilities should be proided to the
employees with in the mill area. There is continuous working in the mill
and eery time there are chances of any accident or unpleasant incident.
>o in order to handle this type of situation the first aid dispensary should
be there with in the mill area.
As *ishat (ills is e#port oriented company, hae high production capacity,
0nternational =air Trade Certificate :0=TC;, and good financial position,
een if they offer their products at lower introductory prices will be
effectie for them and will be more profitable later on. >o they should go
for open retail outlets in gulf.
CIIT LAHORE CAMPUS 39
REFEREN,ES
2. =e-
www.nishatmills.com
www.wikipedia.com
www.inestopedia.com
%. Ann&al Report< %??/< Nishat Textile Mills Ltd.
3. Mar4etin) Depart.ent
CIIT LAHORE CAMPUS 40