Courtesy: The Economic Times , India ,as Published on May 22,2020.

From the above news headlines according to the source of “The Economic
Times “ of India, It is evident that the firm has made profit from the product (Cigarette) of the
relevant individual sector(tobacco industry) of about 75%.The contribution to profit, which makes
the other 25% from the other industries namely packaged food items, agricultural products
industry, paper, service(hotels),printed materials etc., as follows.

Courtesy: The Economic Times , India.

CASE STUDY:

Problem Statement:

The firm has a decline of profit percentage in its revenue on the product at the end of the quarter Q 3.

Causes and Reasons:

Courtesy: The Economic Times, India.

As per the above sources, we can associate that the appropriate products could
find a decline of about 6 to 7 % as a result of the regulations that was exercised by the government
of India , on the tobacco industry.

Effect:

Courtesy : Mint, India , as published on 08 nov , 2020

 The tax implemented on the products of tobacco, has led to the sales and profit decrease
by a considerable percentage which is shown above and the loss incurred is fairly balanced by the
profit percentage of other products of FMCG category.

Outcome:

Thus, there is gradual increase of profit percentage in the ITC firm, by making the alternate decision
of making investments in the production of FMCG.

CASE STUDY 2:

Problem statement

The sources are taken from the survey conducted for the GST impacts in the industries.

Website Link: https://cleartax.in/s/impact-of-gst-rate-on-the-tobacco-industry

Causes and Reasons:
Effects:
Outcome:

Thus , the reasons stated above has led to an increase of more number of smokers pertaining to the
increase in sales and profit percentage of the product by the ITC firm.

CASE STUDY 3:

Problem Statement:

Courtesy: The Economic times, India.

As per the information from the sources mentioned above, the FMCG stocks arises
in the market contributing to the Profit percentage of the ITC firm. There is hike in the demand for
the FMCG products, as the stocks in the firm rises. From the synopsis given , we can intrepret the
information given above as follows:

As the GDP rises, there is increase for the FMCG products.

The graph shown below helps the sales and profit and the performance of the firm under the above-
mentioned years:
Courtesy : The Mint , India.

Causes and effect:

As there is profit decline in the percentage of sales of the product, the Firm has not
shown appropriate results in the year. The FMCG has resulted in rising of stocks in the previous
months and hence , there is no increase on the profit of other products of the firm due to high taxes
executed by the government of India and we can also note that the effect of this taxes implanted in
the current year discussed above, has the the impact of new packaging of the product with
appropriate quantity with regards to the size which made the profit resulting in the new demand for
the product amidst the implementation of GST.

Outcome:

Thus , there is always need for the FMCG goods that is always on the fast-paced trade
and so, there is fluctuation on the demand pattern of the current year shown above in competence
with the other products.