If we analyze the revenue performance of both companies, we find that Pakistan Tobacco Company recorded a negative growth in its revenue in 2010, which later increased by 9 .5% into positive territory the following year and in In 2012, sales growth reached 12.7%. Phillip Morris Pakistan also recorded a negative growth of 0.73% in 2010, but the growth was further negated by 5.5% in 2011, however the company managed to turn the numbers into positive; achieving positive growth of almost 11% in 2012 (PTC 2012) (PMP 2012). The negative growth of Pakistan Tobacco Company in 2010 was due to various micro and macroeconomic factors. In the year 2010 Pakistan faced the calamity of a natural disaster in the form of floods, the floods wiped out the economic growth of the country, making the economy grow by only 2.9% on average over the last three years. Otherwise, according to estimates, the country could have achieved a growth rate of 6.5% (Saeed 2013). Energy shortages in the country are also causing the erosion of much economic activity. The economic and political structure of the country is not only the main cause of these shortcomings, but is also pushing the situation towards the worst side. Circular debt in the country is causing many multinationals, but also local companies, to consider potential disinvestment from the country. The flight of foreign direct investments from the country is also penalizing the economy (Saeed 2013). The above factors may reasonably contribute to the negative growth postulates of both companies. However, in 2011, Pakistan Tobacco Company managed to revive by registering positive growth. The company managed to appease its ... paper half year ...... and the sales of its Gold Leaf brand also increased by more than 10%, due to which Pakistan Tobacco Company controlled more than 50% of market share. The management was also able to earn from non-regular activities like renting out their vehicles to other marketing companies to generate extra returns, the earnings from this activity were almost Rs. 17 million; a good deal for its budget. However, the increase in sales of Phillip Morris Pakistan is not due to any improvement factors but is due to the aggressive sales strategy adopted by the company; resorted to deep incentive programs to sell its products in the market, a desperate attempt to revive itself, although sales increased by almost 11% but its net profits were potentially beaten due to rising administrative expenses and of marketing (PTC 2012)(PMP 2012).