Mahavir Impex Ltd is engaged in the business of commercial trading, import and export. The trading industry in which the Company is dealing is recently having trends of volatility. The export & import industry to which the Company belongs is high capital investment sector. This sector is having big players in the manufacturing and trading activities. Presently this sector is very volatile and needed experienced management to cope up with the increasing competition. This sector has good business opportunity looking to increasing demand from infrastructure sector. The present management of the Company is having required level of skill. This sector has developed good opportunity and competition due to globalization. This sector is dominated by big players and requires huge investment to compete in highly volatile market. The management is also looking to restructure the capital base of the Company.