This document provides an overview and analysis of Kerala Electrical and Allied Engineering Company (KEL). KEL is a public sector undertaking owned by the government of Kerala that was established in 1964. It has four manufacturing units that produce products like transformers, switch gears, and structural engineering components. The document discusses KEL's vision, mission, organizational structure, functional departments, capital structure, market potential, and SWOT analysis. It identifies strengths like expertise, financial soundness, and goodwill, as well as weaknesses like resource wastage and slow decision-making. Opportunities for diversification and expansion are noted along with threats from competition and regulations.