The document summarizes Mahindra & Mahindra's strategic business units using a BCG matrix. It shows that tractors have the highest market share at 29% and a market growth rate of 18%. Two-wheelers have only 1% market share and 12% growth. Utility vehicles have 42% market share and 8.7% growth, while commercial vehicles have 11% market share and 17% growth. The BCG matrix plots each SBU based on its relative market share and market growth rate to analyze their cash flow and strategic importance.