29-006-2021-1

INTERNAL COMMUNICATION AND CHANGE MANAGEMENT AT COTTON

WEB PRIVATE LIMITED
It was a late afternoon in August 2014. Daniyal Fareed Malik and Waseem Akhtar Khan, co-directors of
Cotton Web Private Limited (CW), were still trying to comprehend the entire situation and its potential
implications for the company. A recent intervention involving hiring an external human resource (HR)
consultant to enhance HR and other management systems in the company did not produce the desired
results anticipated by the directors. Despite their best intentions, the new job description and position
evaluation system appeared to have led to significant frustration and demotivation among employees.
Within one month, the company received thirteen resignations (Exhibit A: List of Resignations). The
management's efforts to bring more transparency, fairness, and consistency to the organization proved
unsuccessful, indicating a significant communication breakdown.

The directors faced the question of whether to grant more time to the external consultant for the system to
mature and rectify any issues or mistakes. Alternatively, they considered whether it was time to minimize
losses, mend relations with employees, and revert to the old employee management system.

Company Background

In 1995, Waseem Akhtar Khan graduated from a premier engineering university in Lahore. His father had
retired and returned from Saudi Arabia and had some investment to make. His uncle had a business in a
knitwear textile company. Waseem’s father invested in that company, and Waseem’s professional life
started as a director in the company on behalf of his father. He served there as a director for one year.
Afterwards, he left his uncle’s company and enrolled in the MBA programme at a leading business school
in Lahore (Lahore University of Management Sciences or LUMS). In 1998, before his graduation, Waseem
talked to Ibrahim Shamsi (subsequently his partner and co-director at CW, also a LUMS alumni), who had
a business background. Together, they decided to form a new company named Cotton Web Private Limited
(CW).

In 1998, Waseem and Ibrahim secured a small warehouse in Lahore to launch CW. They engaged with
relevant experts and business professionals to explore the garment business dynamics and comprehend
aspects such as prices, costs, and feasibility. During this period, Ibrahim's uncle owned a denim mill;
however, the mill faced challenges in adding value to its products. Given the prevailing trend of composite
units in factories then, the mill struggled to sell its fabric. Recognizing the opportunity, Waseem and
Ibrahim decided to become a forward link for the mill, utilizing their limited capital. Envisaging growth
potential, they established the mill's agency in Lahore. They purchased fabric from the mill and commenced
selling it in the Lahore market as well as internationally.

Six months later, one of their fabric buyers, who also served as a commercial exporter, encouraged CW to
venture into garment manufacturing. Initially hesitant due to the perceived small size of their company and
lack of buyers, Waseem and Ibrahim were reassured by the commercial exporter, who pledged to purchase
their entire production.

This case was written by Dr. Anjum Fayyaz at the Lahore University of Management Sciences to serve as basis for class discussion
rather than to illustrate either effective or ineffective handling of an administrative situation. This material may not be quoted,
photocopied or reproduced in any form without the prior written consent of the Lahore University of Management Sciences.

© 2021 Suleman Dawood School of Business, Lahore University of Management Sciences

Internal Communication and Change Management at Cotton Web Private Limited 29-006-2021-1

According to Waseem:

The fabric exporter was not manufacturing the garments in-house. He was outsourcing
the garments’ production to local producers, manufacturing them from different places,
and exporting them to his brother in the US.

Waseem and Ibrahim had already utilized their capital in fabric procurement and needed more funds.
However, they learned about a closing factory and decided to inspect it. They purchased approximately 20
stitching machines on a deferred payment basis, marking the inception of CW's denim garment production
in early 1999.

In August 1999, a third director, Daniyal Fareed Malik, joined Waseem and Ibrahim at their invitation. The
trio shared history as classmates from a local high school in Lahore and were also alums of LUMS.
Daniyal, an engineering graduate, had experience working in a local packaging company before completing
his MBA.

In late 1999, CW commenced manufacturing and supplying garments to the same exporter who had initially
encouraged them to enter garment production for the US market. Establishing their manufacturing setup
enabled them to expand their network in international and local markets. However, financial constraints
arose as they began processing export orders due to limited capital. To address this challenge, they entered
into an arrangement with the fabric mill, exporting all material in the mill's name. This arrangement ensured
that CW could obtain fabric on credit from the mill while simultaneously providing the mill with additional
sales and export advantages.

According to Waseem:

We used to take fabric from the mill for indirect exports. In other words, the mill was
exporting its fabric, which was being processed and converted into garments by the CW.
In this way, CW was a forward link of the mill for indirect export to the US and European
markets. This arrangement continued for two years.

In 2004, CW had 1200 employees, 700 in a production unit with old employees, and 500 in another unit
with new employees. Two independent units in CW developed a culture of internal competition. The new
employees sought to enhance the efficiency of their production unit, putting pressure on the unit of the old
employees. The directors were generally satisfied with the old team’s performance. Still, with the addition
of a new team and after witnessing their improved efficiency, they realized that the old team was only 55%
efficient. Efficiency was calculated based on the minutes utilized divided by the minutes’ available, i.e.,
capacity utilization factor. According to Waseem, attention to internal competition between old and new
teams greatly helped CW. At that time, this was not a common practice in factories of their size.

In 2006, CW was in a healthy position in terms of sales compared to the rest of the market, although the
textile industry, in general, was facing a dip in exports. In 2009, a new department of industrial engineering
was formed in CW, which challenged the status quo and helped the directors manage and monitor
production targets and performance. In 2013, because of the ongoing expansion, Waseem and Daniyal
clarified their roles and reporting lines to enable better monitoring and control. Company background and
the year-wise history of CW are given in Exhibit B and Table 1.

The HR Consultant’s Appointment, the Proposed Intervention and the Aftermath

In 2012, CW produced and exported around 400,000 denim products per month. With a strategic view to
improving management processes in a growing company, the directors felt the need to restructure HR. This
view was formed through a board-level strategic meeting, which Daniyal and Waseem attended, while
Ibrahim was subsequently informed about its decisions. The discussion at the directors’ level is given in
Exhibit C.
……………………………
Video 1: Mr Daniyal Fareed Malik explains the objectives of hiring the HR manager and establishing the HR department in CW (1:18)
https://youtu.be/u0WhM6aKULs

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……………………………
By 2013, it was clear that there were management and coordination issues at the strategic level. Waseem
and Daniyal were time-starved and wanted more clarity in their roles and organizational management. Thus,
they engaged an external consultant to create an HR department.

Regarding the decision-making process at CW, Waseem expressed his thoughts, saying,

As directors, we were consistently pressed for time, with each one of us requiring the
input of the other director in all crucial decisions. This dynamic was evident in all
production and sales meetings, and it was not an efficient or judicious use of time.

In 2013, Daniyal hired Javeria as an HR consultant for CW, keeping in view the growth and expansion of
the company in the preceding few years.

……………………………
Video 2: Mr Daniyal Fareed Malik explains the job description (JD) of the HR consultant (1:02)
https://youtu.be/Us5ErvU6YCQ
……………………………

Javeria suggested a few key structural changes and interventions. Until that time, there was a flat
organizational structure. Most people were directly interacting with the directors. Javeria asked Waseem
and Daniyal to divide their functional responsibilities of production and sales. She also developed an
organogram and created several levels within the organizational structure (Exhibit D: Organogram of CW
before HR Consultant; Exhibit E: Organogram of CW after HR Consultant). She formalized job
descriptions (JDs) and introduced an international position evaluation (IPE) system. IPE considered four
factors, i.e., impact, communication, innovation, and knowledge, to evaluate any position and ranked it
accordingly amongst the General Manager (GM), Deputy General Manager (DGM), Senior Manager,
Manager, Deputy Manager (DM), Senior Assistant Manager (SAM), Assistant Manager and Officer
(Exhibit F: IPE System; Exhibit G: Grade Structure).

According to Waseem, while there was nothing wrong with the IPE exercise, the communication strategy
seemed to be a major challenge in terms of disseminating its intentions and outcomes. Previously, there
were no well-defined perks. Before introducing the IPE structure, the managers with strong negotiation
skills were able to secure higher increments for their departments, and those with weak negotiation skills
were left with lower increments. IPE introduced a system and made an organogram, along with proposed
fixed positions for the staff and defined perks for each position. The major issue with the organogram was
that people thought their levels and salary ranges were fixed. Resultantly, people’s direct interaction with
directors diminished, and instead, they started reporting to their respective managers.

Waseem shared his perspective on this change and said:

With this change, there were major disruptions. The gap widened between the highly
engaged employees and disengaged employees. People got frustrated. While our doors
were still open, their reporting structures were announced. Everything else was pretty
much the same, but a new post of GM in production and similar other layers was created.
The worst part was that all of this was implemented close to increments. Many people
thought we did not want to give them annual increments, and that’s why this exercise was
being conducted.

While there were salary levels and bands in the previous system, the imposition of a specific salary cap at a
particular rank in the new system was perceived by existing employees as a significant and detrimental
measure. For instance, serious reservations arose when it was communicated that the Production Head of
Department (HOD) would be under a higher cap than the salary of the Store HOD. The HR message
conveyed was that the IPE brackets had been pre-defined, and there would be very few exceptions, only
with a valid reason. This led employees to believe their salary was fixed and confined to the brackets
already defined in the new system, blocking them from increments beyond a certain threshold. Since this
development occurred so close to the annual increment cycle, employees perceived that the management
was reluctant to grant them increments. Consequently, issues arose with the new system or how it was
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communicated. The directors were increasingly concerned, while the HR consultant believed that some
were merely 'teething issues' and a natural part of change management.

According to Javeria (the HR Consultant):

Initially, Major Ather was looking after administration and human resource issues.
Whenever I had meetings with the employees regarding job descriptions, I had to brief
them beforehand because otherwise, they would come with fear. I only tried to reshape
things and introduced IPE while also briefing employees individually in one-on-one
meetings. I told them that they were looking into the structure and trying to figure out
where their position was coming from in the structure. When things were unclear, the
employees perceived themselves as the key persons. Employees could assume that the
entire company will not survive if they leave. Positions and departments were important
but not as critical as they assumed it to be.

Javeria and the directors made efforts to explain the concept to the employees. However, the employees
were inclined to compare themselves with others across different departments in the company. Javeria
believed that certain departments were actively building capacity, and it was essential to recognize and
align them within the new structure. She asserted that the management maintained a humane perspective,
distinct from the business perspective, and considered this a significant obstacle in the change management
process.

She shared that:

Management was not looking at the change from a business perspective; they were only
looking at it from a humane perspective. For example, the position of Master sahib was
beyond the band, and he was getting paid a lot more than the market rate. Management
did not want to make him a disgruntled employee. Although there were some
abnormalities, management decided not to touch them and addressed the humane aspect
to the maximum extent. I, however, explored if management would keep giving ten per
cent raise annually, then the company would exhaust and reach the ceiling in two or three
years.
……………………………
Video 3: Mr Daniyal Fareed Malik discusses the implications of the HR intervention (1:44)
https://youtu.be/xja6ySVovq0
……………………………

In terms of resistance, Javeria mentioned that the directors remained supportive during the process:

Daniyal and Waseem were supportive throughout the process, and I would always talk to
them if I felt that any situation had become hard. They would discuss openly, they would
disagree openly, and then I would take it from their perspective. I divided the entire
process into various phases, and each was completed; therefore, I thought it was time to
move on because no other requirement was coming up.

In terms of the intervention’s detail, all the departments of CW were declared as cost centres, except the
washing department, which was defined as the profit centre. At the time of the annual increments,
department managers were provided with the budget along with last year’s performance reports. The
budgets were gradually increased every year in line with the expansion and growth of the company. Salaries
were a major part of that budget, along with other expenses of each department. The budget was usually
discussed and negotiated between the managers and the directors and, finally, agreed upon by the accounts,
in line with the per-piece budget.

According to Waseem, Javeria (the HR consultant) was hired because of her professional expertise and
because she was supposed to establish an HR department by hiring a professional HR team. However,
according to Waseem, the experience seemed to result in a myriad of challenges. Waseem and his co-

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directors felt that owing to certain steps taken by HR and how they were implemented, inconsistency and
disgruntlement prevailed in the company.
This development was much different from the vision of the directors, who wanted to turn CW into a
professionally run company. According to Waseem, CW was an operationally intensive business where
tricky decisions had to be made each day. So, when the HR consultant showed the IPE structures and
impact factors, the directors thought it was a step towards achieving their dream of a management-run
company. Still, the implications of its practical implementation seemed to be much different from what they
had anticipated.

……………………………
Video 4: Mr Daniyal Fareed Malik discusses some benefits of the HR interventions (1:19)
https://youtu.be/ApujcFd53Fg
……………………………

The Aftermath of the HR Consultant’s Interventions

Within CW’s directors, Daniyal had initiated hiring an HR consultant. Javeria joined CW in early 2013 and
stayed with the company for almost a year. Her scope of work, defined by the directors, was mainly focused
on introducing and implementing the IPE structure and grading systems. The salary bracket for each grade
was defined, and the directors asked her to develop figureheads in each unit or department. Javeria believed
no more than 4-5 persons should report to each director.

As per Waseem:

The persons reporting to me have a lot of experience; they are confident but have limited
competence. I am not sure about the new person, whether they would work with us, and
what kind of disgruntlement this will create in the company.” According to Daniyal, “Our
major concern is not so much about losing control but to avoid the commotion. Regarding
the need for change, she is doing it too fast, using a shotgun approach.

Javeria believed that it was a jolt for one time, and then things would settle down. As a specialized person,
she forced the directors to go along with her pace.

In 2013, it was a feeling in CW that the directors had changed their attitude, and they started ignoring their
old and experienced employees. These employees were not even invited to important meetings. As per
Mian Muhammad Asif, Senior Manager and the oldest employee of CW, who joined the company in 1998,

Our directors were involved in each department in the past and used to serve as General
Managers (GMs) themselves. It is good that the company is taking a systematic approach,
but it has started ignoring less literate and less qualified people. Javeria has brought an
IPE system, and I have serious issues with that. I told her that technical people are not
given good ratings or grades, whereas textile engineers or management trainee officers
(MTOs) are given good grades and IPE scores. This system is degrading the technical and
skilled people.

Mian Muhammad Asif was also present in a meeting when Javeria presented the IPE system and introduced
new layers of management to key people in the organization. Asif was the only one who spoke against the
IPE system before the directors. As per Asif,

The GM culture will flop in this company. Previously, we reported only to directors, and
now we will have to report to GMs. We know that GMs in other factories indulge in
favouritism in increments and promotions.

The Communication Challenges

According to Waseem, the HR consultant’s decisions and implementation resulted in ‘devastating results’.
There was a major communication failure, resulting in mistrust and misperceptions. It yielded 13
resignations in one month.
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……………………………
Video 5: Mr Daniyal Fareed Malik discusses the communication-related issues at CW (1:28)
https://youtu.be/Yae9YNLis40
……………………………
Some of the communication challenges were manifested by the three major initiatives taken by the
company in that period. Firstly, while the company decided not to deduct any tax from employees’ salaries
and all costs incurred by the company, this act of good gesture was not disseminated effectively to boost
employee morale. Secondly, car financing was offered to employees on a 60%-40% sharing basis, but the
absence of effective communication led to this facility being considered for granted, thus losing its
effectiveness. Finally, one good step initiated by the company was to communicate and wish employees on
their birthdays. The aim was to create a sense of acknowledgement and ingrain positive organizational
behaviour among employees.

Regarding formal communications at the policy and operational levels, several meetings and activities
were conducted in CW to decide and communicate the targets and the company issues. Most departments
had weekly meetings, such as the Critical Parameters (CP), a production staff-specific meeting. In this
meeting, GMs, unit heads, and other relevant managers discussed targets and production issues. The
meeting was also occasionally attended by the directors. The Unit Heads usually headed the meetings. The
company had three units, which were collectively overseen by a GM. These meetings were more focused on
operational-level issues. Generally, the KPI slides of the CP meetings were monitored every week. A new
parameter slide was added to the presentation if a new factor was added. The data, reasons and their follow-
ups were discussed in these meetings. Top management could access information up to this level. The
factory head could be a DGM or a senior manager. In the CP meetings, the senior-most person was usually
a director or GM; the junior-most were supervisors and management trainees.

Waseem met all other departments once a month as a team. For example, meetings with the exports and
finance departments focused on discussing their KPIs. In the formal meetings, minutes were generally
recorded, and each meeting started with a review of previous minutes. However, nobody tracked the
progress of the minutes; sometimes, the minutes were not even recorded.

The industrial engineering (IE) department conducted meetings with the production department. If there
were any follow-up points from the last meeting, a slide was added by the IE department member who
presented all the data in that meeting. But there was no formal mechanism for that. Furthermore, there were
weekly sales meetings and some need-based meetings around a certain agenda item to resolve any emergent
issue. There were also monthly directors’ meetings and quarterly accounts meetings of directors with the
accounts and finance departments of CW.

Minutes were formally recorded at the Board level, which was the responsibility of the company secretary.
A supply chain department member was also added as a board member. Moreover, a Chartered Accountant
was added to the board to add value to these strategic meetings.

On employee engagement, Waseem shared:

The informal pulse of the company could be understood while going around employees,
and it was often conveyed by some staff members who had access to directors. It was
mostly an informal conversation, more at the individual level. Still, the pulse on the
ground was important to assess employee engagement, as the company had no strategy to
understand it.

There were many machinists and supervisors who were personally attached to directors since they had been
with the company since its foundation. They had the privilege to come to the directors’ office or call them
any time. Apart from these pioneer employees, directors could also learn about the production floor’s
endeavours through an engagement survey conducted once a year. However, there was only one occasion in
the history of CW when the entire factory staff had been gathered, and a director spoke to them.

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Exhibit A: List of Resignations

Sr. No. Name Designation Department

1 Ifikhar Bhatti DGM Unit 2
2 Hafeez Sr. Manager Finishing
3 Furqan Manager Fabric
4 Abdul Razaaq Manager Marketing
5 Rana Abid Manager Stitching
6 Intezar Manager Stitching
7 Muddasir Manager QC
8 Usman DM QA
9 Kaleem DM QA
10 Mujahid SAM Production
11 Ajmal SAM MMC
12 Riaz SAM Washing
13 Rana Munir AM Merchandising

Source: Company Records.

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Exhibit B: Company Background And Year-Wise History

CW Background
By 2000, the company had generated enough capital and experience, and accordingly, the directors started
splitting between indirect exports through the buying house and direct exports through CW. According to
Waseem:

We started forming departments when we grew from 25 to 100 machines. Initially, we

had only one department to look after accounts, administration, finance, and taxation.
Later, we created separate finance and export departments. Cutting, stitching, and
finishing were separate departments right from day one. Initially, we had a part-time
pattern master due to resource constraints, but then we bought a Gerber machine for
cutting and pattern making to automate the process.
A year-wise history of the company is provided in Table 1. In 2002-2003, CW finished its arrangement of
partial export with the mill and started exporting directly. CW was able to make inroads into the UK
market, where the garment manufacturing industry was on the decline. Many brands/wholesalers require
high fashion articles with low quantities. Many bigger players had MOQ issues and were not able to serve
them. Naturally, big factories were not willing to take small orders. Thus, CW filled in this gap in the
market. In Waseem’s words:
In 2002-03, CW had the ability and strength to handle fast fashion, high style market.
To have internal process efficiency with a diverse product portfolio, CW used a strategy of handling two
divisions of production units, making them compete with each other. There were two production units in
CW in 2004, which were operating as two cost centres. One cost centre was the team of relatively old
employees, which included pioneers of the company from 1999 to 2003-04. The second cost centre was a
production unit with a team of relatively new employees hired from the big local manufacturing units.
In 2004, textile factories in Pakistan came under immense pressure due to the elimination of quotas in the
international textile and clothing trade. However, this development did not have much effect on the CW.
According to Waseem:
With the elimination of quota in December 2004, the industry faced a major shock. All
big quota holders were accustomed to the easy and guaranteed orders, whereas CW was
not used to getting big orders.
In 2006-07, the textile market in Pakistan was facing a major dip in exports, and the government offered a 6%
rebate for R&D to support textile manufacturers and exports. Meanwhile, CW was secure in terms of sales due
to the quality of their production and their core competence in producing and exporting small order sizes of high-
fashioned products. The competitors faced difficulty getting orders, whereas CW was filled with orders and could
even give orders to other local, big market players.

Concurrently, CW was growing internally. There was an interesting evolution of departments in the company.
2009, the industrial engineering (IE) department was added to the organogram. Other departments included
administration, purchasing, material sourcing, fabric, trims and general purchase. IE aimed to improve
management controls and systematize piece-rate systems in CW. IE not only challenged the management thought
process and forced them to assess the efficiency of their production factories inthe number of minutes, compared
to the previous system of units of garments produced. Previously, they only relied on the data provided by the
production department, and there were no hard and fast standards to compare their performance with. IE started
challenging the monopoly of the production head and emphasized the significance of numbers and transparency.
It was a source of anxiety and an emotional shock to the production department. It also clarified that their costing
parameters were required to be revised.

There were parallel changes in reporting relationships, too. In the start, sales were being jointly and partially seen
by Waseem and Daniyal. The same was the arrangement in production. Out of the four functions of cutting,
stitching, washing, and finishing, the cutting and the washing were looked after by Daniyal, whereas the stitching
and the finishing were by Waseem. The arrangement was more flexible and fluid, based on interest and the need
for time.

Source: Company Records.

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Table 1. Year-wise History

Year Important Event Machines Employees Reasons/Evolution

1998 Establishment of Cotton Started as a forward end of a big
Web (CW) Pvt Ltd mill. Bought their fabric and sold it
in the market
1999 Started production of 20-25 30-40 The CW started producing denim
denim garments at garments. The lease contract was not
Ferozpur Road well-drafted and expired within a
year.
2000 CW shifted to GT road 100 200 Remained at GT Road for two years
until CW realized they needed a
bigger space for expansion and
improved company profiling.
2002 Shifted to Kamahan 150 300 Infrastructural developments (setting
industrial area, Lahore up Laundry, etc.) started producing
(Current location of CW) high-fashioned products.

2002-03 CW started exporting Before this, CW had their

directly arrangement of partial export with a
mill.
2004 Elimination of quota 1200 Due to their ability to satisfy
proved to be a shock for customized small orders of high-
the industry but not for fashioned products, quota elimination
CW. did not affect CW much.
2006 CW was secure in terms The industry faced a dip in exports,
of sales compared to the but CW was filled up with orders.
rest of the market.

2009 Formation of Industrial IE department challenged the status

Engineering (IE) quo.
Department
2013 Creation of the HR 600 2000+ HR changed the director's thought
department process significantly. Wasim and
Daniyal started clarifying their roles
and reporting lines due to the
implications of the expansion.

Source: Company Records.

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Exhibit C: Minutes of the Directors’ Meeting in June 2012

Daniyal: I think we need to develop and structure our human resource department if we want to formalize
things by developing consistent policies and systematic management. We need to delegate as we are in a
phase of transitioning from an entrepreneurial to a managerial system. It is the need for us because our scale
is going from small scale to medium, and that’s why we need to hire an HR consultant. I have already
talked to an HR expert from our LUMS alum network, and she has also supported the idea while
recommending a consultant.

Waseem: Although I support the idea, we need to do some research, create a job description, and finalize it.
I remember we had a lean consultant in the past who believed that we needed to have a consultant who
could act as an “agent of change” with the employees. I am willing to take this risk with you, but you must
take the lead. Before jumping into this, we need to calculate the risk in terms of numbers.

Daniyal: I also like the idea of an “agent of change,” we can hire an HR consultant to do this for us and help
us move to a more managerial and systematic set-up instead of an informal and entrepreneurial way of
running this business. My only worry is that it is a shotgun approach, and the backlash may be problematic.
Having said that, I have this gut feeling that we need to move in this direction and test our ground with the
help of an HR consultant.

Waseem: I think we need to be more open to risk-taking, and let’s do this.

Daniyal: I will identify and hire a consultant, and we will also inform Ibrahim accordingly.

Source: Company Records.

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Exhibit D: Organogram of CW before HR Consultant

Source: Company Records.

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Exhibit E: Organogram of CW after HR Consultant

Source: Company Records.

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Exhibit F: IPE system (P1 of 2)

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Exhibit F: IPE system (P2 of 2)

Source: Company Records.

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Exhibit G: Grade Structure

Designation Grade
Officer 40
Sales Officer|Sr. Officer|Trainee Assistant Supervisor 41
Assistant Supervisor|Internal Auditor|Sr. Officer|Fabric Procurement Officer 42
Assistant Laser Designer 43
Executive|Industrial Engineer|Management Trainee|Sr. Internal Auditor|Supervisor |
44
Building Surveyor| Technical Representative
Boiler Engineer|Executive|Industrial Engineer|Process Engineer|Sr. Supervisor| Shop
45
Manager |Civil Engineer
Assistant Manager|Designer|Laser Designer 46
Assistant Manager 47
Sr. Assistant Manager/ Digital Merchandiser 48
Sr. Assistant Manager 49
Deputy Manager| 50
Deputy Manager| Area Sales Manager 51
52
Manager |Manager Financial Systems 53
Manager 54
Sr. Manager 55
Sr. Manager 56
DGM 57
Regional Head Sales & Marketing 58
General Manager | General Manager Sales & Marketing 59

Source: Company Records.

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