Shri Vishvakarma (Emery Stone) is a Private Limited company. Three employees who worked with Shri Vishvakarma (SVIPL) for 94 days conducted a SWOT analysis. They analysed the (I) internal factors such as management, culture, mission, resources, system process and structure (II) external factors such as customers, competitors, supplies, labour force, shareholders, society, technology, the economy and governments. The following 19 points listed below is the outcome of their SWOT Analysis. Questions to be answered: Categorize the 19 points given below and re-write them under the following headings: Strengths, Weaknesses, Opportunities and Threats. Also, develop suitable strategies using TOWS analysis. Factors to be considered: Serving the industry for last 43 years, No proper workflow that promotes unnecessary movement of man and material, Innovating new products which will generate demand in near future, Pure competition in the market, Facing competition from many local manufacturers; therefore, home state (Rajasthan) demand is very low, ISO 9001 Certified Company, Highly reliant on employees due to which mismanagement has been seen in certain areas in the company, Benefits of economies of scale, due to bulk production so per unit cost is much lesser than competitors, High fluctuation in the price of raw materials like iron which disturbs the market demand, Excellent quality control, No clear duties and responsibilities assigned to the employees thereby creating some confusions at the time of excess work, Exporting high quality flour mills, increasing exports day by day, Being supervised by founder R.D.Sharma and Mr. Bhairon Bux Sharma, Orders are not delivered on time, Demand of emery stone is high, but increase in the production capacity is very expensive, Managed by highly qualified directors – Shri Gopal Sharma (M.D.) and R.S.Choyal (E.D.), Little attention is being paid towards the complaints and grievances of the customers, Emphasis on automation of production, so high quality and low cost of production which gives edge above the competitors, Always keen on innovation of new products and design.