Short comings and Recommendations:

The inflation rates have not been considered, for example the increase in the rates of electricity, the cost of raw material, the cost of labor, the value of rupee as compared to a dollar. The wage rates are high and ever increasing because of the lack of the skilled machinists, which makes the stated strength wrong. Based on the current situation of the industry, a part of the opportunity rationale has to be revised as the cotton industry in Pakistan has been on the downside for the past 4 years. The analysis of the current market situation reveals that the proposed product (five pocket jeans) is no longer in high demand, so the business will have to revise the specifications of the product. The export market stated in BDP has changed drastically over the years, the figures have dropped and need to be revised as the international market is not that feasible anymore, the firm instead should be concentrating more on the local market demand.