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1994-95 is outside the period of investigation. It is argued that sales turnover has been increasing, expenditure and loss has been decreasing. Learned Counsel for GAPL pointed out from the information available in the Balance Sheet at page 187 of the paper book that Financial Institutions agreed for waiver of liquidated damages and simple interest and other reliefs on condition that SBR unit of Apar Limited (a private limited company) should be transferred to GAPL (a public interest limited) and the transfer was made on 1-4-1994 and this involved considerable sacrifice on the part of the promoters. This explains the increase in sales, manufacture, expenditure and earning a nominal profit in 1994-95. However, we are not concerned with the developments which took place in 1994-95. The Balance Sheet for 1993-94 does not give the particulars of manufacturing expenditure or sales of NBR separately. These particulars supplied to the Authority confidentially broadly indicate a modest increase in NBR sales turnover a substantial increase in non-NBR sales turnover other income in 1993-94. This would show that instead of going ahead with increasing production of NBR, GAPL had to resort to increasing production of non-NBR products to contain the loss in NBR business and improve capacity utilisation and to absorb overhead expenditure.