Organisation and Governance: this area of analysis concerns the evaluation of the firms macro and micro organisational structure, its control model and operational mechanisms that interconnect business units, as well as the soft factors, which contribute to the organisational health such as the leadership style, and involvement of owner.

Top Line Performances: the aim of this area of analysis is to look into reasons behind quantitative and qualitative performances of organization. This includes all factors exerting a direct or indirect impact on revenues and, last but not least, the quality of service provided to the customer.

Bottom Line Efficiency: this area refers to the identification of cost areas that show an addressable saving potential and the definition of viable saving initiatives to enhance short term profitability. Indeed, ELAM Nepal is concerned about costs, but most of the companies in Nepal are mainly focus on headcount cutting rather than addressing relevant saving potentials among, rental and leasing costs, cost of debt, utilities expenses and fees for professional services. 

Finance and Capital Structure: this area represents by far the most relevant one in the light of current market dynamics. The focus of the analysis is internal processes, tools and policies to monitor the future development of coverage ratio and optimise debt and capital structure accordingly