Sourabh was still a bit stunned as he pressed the lever on the water cooler just outside his boss's office. Just minutes before, Sourabh had left the office of Mr Vivek Verma a director at Drishti Associates and Sourabh's immediate supervisor. During their brief visit, Mr Verma had informed him that the firm wanted to broaden its practices to include new economy automobile accessories manufacturing firm. To get the ball rolling for the firm's new target market, he asked Sourabh to work up a performance analysis for Aryan Manufacturing Private Limited and present it to the company's Directors in two weeks. This meant that Sourabh would have to come to grips with how much value Aryan Manufacturing Private Limited was creating and how it was doing it. Sourabh was thrilled with the opportunity to lead the effort but very concerned the would have enough time to come up with anything meaningful. After all, rationalizing the market variations of automobile accessories firms was not easy even to the sawiest investors.