There are risks associated with all investment decision. The investors (Banks/ Financial Institutions / Private Equity) should be aware of those risks. These risks could result in loss of income or capital investment. Before making any investment decision the investors should carefully consider the following risks in addition to the information contained in the feasibility report for evaluating the said offer and whether to invest in the project or not. Credit Risk: This is the risk of default on a debt that may arise because of default by the borrower to pay the loan. In operating any business there is always credit risk lies in the business. As there is always lending and borrowing between parties in the form of money and goods. Management Perception: Credit Risk mainly lies with banks and Financial Institutions. Since M/S SHITALAKHYA WATER KINGDOM has diversified business expertness and last few years this Concern is running its business operational smoothly with its expert management team,this Concern have good policy to mitigate the credit risk of the business. As M/S SHITALAKHYA WATER KINGDOM will take long term and short-term financing from banks or financial institutions, a certain degree of credit risk will lie because of this obligation. The management is well aware of this and management tries to manage it efficiently through continuous supervision Liquidity Risk: The risk that a Concern may be unable to meet short term financial demands. This usually occurs due to the inability to convert its current assets to cash without a loss of capital or income. Liquidity is a common phenomenon of the business. Management Perception: M/S SHITALAKHYA WATER KINGDOM has been dealing with its working capital in efficient way to maintain liquidity risk. Management dealing with account payable, inventory and account receivable efficiently. Interest rate risk: Interest rate risk is associated with the fluctuations in market interest rates which cause a Concern’s cost of debt to increase. A Concern having significant borrowed fund faces interest rate risks when the rate of interest fluctuates unfavorably due to volatility in money market. Changes in the Government’s monetary policy also tend to increase the interest rates. High rate of interest may adversely affect the operating results and financial performance of companies having borrowed fund of significant volume. Increase in the interest rate burdens the Concern with additional financial charges and squeezes the profit of the Concern. Management perception: The management of M/S SHITALAKHYA WATER KINGDOM is well aware of the volatility in the money market of country. The Concern believes that rising interest rates will not substantially affect the Concern. However, M/S SHITALAKHYA WATER KINGDOM has been repaying borrowed funds on a continuous basis. The management of the Concern emphasizes on equity-based financing to reduce the dependency on borrowings. The management strongly believes that fluctuation of interest rate would have a little impact upon the performance of M/S SHITALAKHYA WATER KINGDOM Industry Risks: Industry risk could have an adverse impact on the business, financial condition and results of operation. Risk of volatility of raw material costs: The cost of raw materials & packing materials is volatile. Sometimes, these raw materials price hike due to scarcity of raw materials or artificial demand creation. Management Perception: The management of M/S SHITALAKHYA WATER KINGDOM is aware of the continuing market situation of its raw materials.