We Wear Limited (WWL) is a publicly listed company in Ludhiana, Punjab. The Founder and Managing Director of the company is Mrs. Gurpreet Kaur who…

CA Final · Integrated Business Solutions (Multidisciplinary Case Study) · MTP · November 2026
We Wear Limited (WWL) is a publicly listed company in Ludhiana, Punjab. The Founder and Managing Director of the company is Mrs. Gurpreet Kaur who established this company 60 years ago. The Chief Executive Officer (CEO) is Mr. Harman Singh who looks after the daily operations and the strategic implementation of various initiatives. The company manufactures garments for children of all ages from new born babies to pre-teenagers, having a wide presence both within and outside India. The company's vision is “to create apparel with exquisite designs to showcase latest trends in fashion!”. The apparel manufactured by the company concentrate on appealing to the aesthetic sense of young customers from infants to pre-teens. These end users would of course be guided by their parents or guardians in making their choices. Starting from a small proprietary concern to now a large public listed company, WWL has established its reputation in the domestic and international market in the last many decades. With the widespread connectivity, sales are mostly made online either directly on the company's website or on few e-commerce platforms. Some of the merchandise is also sold through large retail stores in malls that cater to niche customers who prefer in-store shopping. Financial report for the year F.Y. 2024-25 Lalit Agarwal, the head of finance of WWL has circulated the financial report for F.Y. 2024-25 for the perusal of the senior management in the month of April 2025. The annual turnover of the company for the F.Y. 2024-25 was ₹ 275 crores. On receiving the report, Harman Singh realizes that the sales turnover has started showing downward trend in the last 3 quarters. This is despite a growing demand for apparel for this age group both domestically and internationally. He has been aware that the company has recently been receiving constant customer complaints and negative market feedback. He therefore asks Nitish Suri, head of marketing, to conduct market surveys to understand current customer preferences and market trends. Findings of market research and customer satisfaction surveys conducted by Nitish's team The company operates in markets where competition is stiff, and customer loyalty is inconsistent. The marketing team conducted customer surveys to identify product features that will secure customer satisfaction and their loyalty. It was found that most parents do not want excessive embroideries on the children's garments as they are uncomfortable to wear. They expect that garments should be made from non-toxic dyes, lead free zippers, buttons that are secured to avoid choking hazard. They would prefer the fabric to be durable such that it can withstand frequent wash due to regular usage. While choosing the garment, its durability is carefully considered before purchasing it. They are not bothered much about the packaging of the product as it is disposed immediately once it is opened. Standard packaging that ensures proper storage and delivery of the product is all that is expected. Strategic Pivot Harman's instinct is to change the company's strategy that can satisfy customer needs better. Once all the inputs were available, he calls for a meeting of the senior management to discuss issues relating to product features and quality. The meeting held in May 2025 is attended by Megha Prahalad, creative head and lead designer, Omkar Desai, head of manufacturing, Nitish Suri, head of marketing, Shridhar Sampath, head of procurement, Rekha Jain, head of HR, Lalit Agarwal, head of finance. Gurpreet Kaur, Managing Director WWL is also present at the meeting. Refer to Annexure 1 for the meeting discussions. Sale of high-quality children's apparel procured from Australia and United States of America While WWL has started transitioning to manufacture **Question 1.6:** In order to ensure that the pivot in strategy as outlined in Annexure 1 aligns the entire organization's structure towards achievement of the new vision of WWL, analyze the change in strategy using McKinsey 7S framework.

Suggested Answer and Working Notes:

McKinsey 7S Framework The McKinsey 7S Framework is used to analyse organizational effectiveness by assessing seven interconnected internal elements. To execute a successful strategic pivot from apparel for "fashionable appearances" to that with "child safety, comfort, and durability," WWL must ensure complete alignment across all seven elements for the successful implementation of this pivot in strategy. 1. Hard Elements Strategy As per the current state, driven by the motto "Stylish statements by little trendsetters", the company prioritized aesthetic appeal, design intricacy, and eye-catching packaging. The change is to shift to manufacturing "Certified Safety, Comfort, and High Durability" apparel the value proposition will focus on non-toxic dyes, lead-free components, choke-hazard prevention, and fabrics built to survive frequent washing. The company can study the business processes at Australian Cloth Merchant Inc. (ACMI) as a starting point for this pivot. Structure Currently, traditional functional divisions (Design, Procurement, Production, Marketing) operate in silos, which resulted in a disconnect between product looks and safety compliance. WWL plans to create of a cross-functional "Steering Committee" proposed by Rekha Jain. This committee includes key functional heads to bring strategic stewardship, tactical operational guidance, and high operational agility for quick problem-solving. Systems Currently, systems are optimized for tracking fashion trends, visual appeal and aesthetics. Sourcing lacked strict toxicology or durability tests, leading to high customer complaints. WWL plans to carry out a deep overhaul of internal processes: Procurement & Quality Systems: As noted by Shridhar, supplier sourcing protocols to be revamped to screen for non-toxic dyes, lead-free components, and certified suppliers. Manufacturing Systems: Omkar is factoring for retooling machines, modifications to manufacturing process, assembly lines and implementing rigorous compliance checks. Feedback Loops: Regular assessment by Steering Committee of alignment of current business operations with customer / market preferences will enable WWL to make periodic adjustments to operations that can build agility in its operations. A through study of the processes of ACMI, its associated enterprise which produces reputed infant apparel will provide them proper insights for implementing this change. 2. Soft Elements Shared Values (The Core) Currently, as noted by Founder and Managing Director Mrs. Gurpreet Kaur, WWL's 60 year legacy has been built by focussing on aesthetics and fashionable designs that create visual appeal for the end user customers. The value that the company provides will not have to change to accommodate current preferences of its end users. Given the vulnerability of children, the end user customers, WWL's strategy now shifts to uncompromising child safety and comfort, adhering to global quality standards. Customer focus and absolute compliance with safety standards must become the guiding principles for every employee. Style Currently, it can be inferred from the case study, that each department operates in silos, not particularly aligned with external market requirements. The senior management now plans to shift to a highly collaborative, cross-functional, and data-driven management style. The leadership team (Harman, Megha, Omkar, Shridhar, and Rekha) will co-manage problems together, abandoning siloed decision-making to build organizational agility. Staff Currently, creative designers, procurement managers, factory floor workers, marketing and staff of other operational functions are following procedures that cater to their legacy motto of creating visual appeal and trends. As mentioned by Rekha, under the changed manufacturing plan the entire workforce requires upskilling and retraining: Designers: Educated on safety-first design principles. Procurement Team: Trained on global chemical compliance and vendor audits. Factory Workers: Retrained on advanced stitching techniques and machine safety calibrations. Skills Currently, core competencies focussed around garment aesthetics, trendy design patterns, and cost-efficient visual material sourcing. The change is to develop core corporate competencies in advanced manufacturing techniques and safety compliance. This includes inculcating expertise in toxicology screening, child safety and comfort compliance, and improving product durability. It can be concluded that the senior management team at WWL has addressed all components within the McKinsey 7S framework. Their plan for strategic change can therefore be concluded as being complete and well rounded covering the functions of the entire organization.
Open in Interactive Practice Hub · Full Practice Hub · Chapter Weightage · More in this subject

Related Questions in this Topic