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(iii) Financial indiscipline and mismanagement of the company's operations during the relevant period.
(iv) Lack of follow up and monitoring such as periodical stock inspection/ unit inspection and monitoring the withdrawals in the account.
(v) Though the turnover/ sales of the company was on the decreasing trend and financials started deteriorating and working results were unsatisfactory commencing from FY 2006, as can be seen from the company's audited financials, higher limits/ additional limits were recommended: