The case is about evaluating strategic planning and identifying key result areas and appropriate performance measures in a multi-divisional chemical company having multiple locations. After unsuccessful diversification efforts in the initial years, the company has focused on three strategic businesses, namely, zinc oxide, cobalt and specialty chemicals. All three businesses grew at different points in time and have different potential for growth, operational flexibility and resource requirements. The company has grown very fast during 2001-04 and the financial performance is also impressive.