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The name of the company has been disguised and the accounting figures have been modified by a factor to maintain confidentiality.

Guangdong Kangtai Metallurgy Company was a relatively small, privately-held hi-tech manufacturing firm based in China. It focused primarily on research and development and production of metallurgy. It had customers in both domestic and international markets. One of the effects of the Great Recession was that a number of smaller players in the Metallurgy industry no longer existed and thus, provided Kangtai with an opportune time for expansion. After a careful consideration of the current and future projections about the...

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