EPW Research Foundation MIRC ELECTRONICS Lower Sales, Higher Profit MIRC ELECTRONICS is engaged in the manufacture of colour television sets (CTVs) and video cassette recorders (VCRs) in 14 , 20' and 21 sizes which it markets under the brand name of 'Onida'. In 1992-93 while the company's net sales saw a 12 per cent increase, operating profit rose by a 33.5 per cent. Despite a fall in production and sale from 94,130 CTVs and 97,766 CTVs respectively CTVs in 1992-93, higher sale realisation