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" ... Kautex is a leading Tier One supplier to the global OEMs. It has a long history of product innovation, world-class operations and strong financial performance. The primary rationale for the Textron Inc. to move it’s one of the business unit is to unlock the capabilities of the business unit which Textron believes could be achieved through the spin-off of its unit. Textron Inc. performance has been week as of quarter ending June 30, 2019 and the revenue that the firm earned was around $3.227 billion, 13.39% decline year-over-year. The firm’s major source of revenue is from the aviation sector which is Textron Aviation which has shown an increase in volume and mix across jet and mix across the jet and commercial turb prop product lines, as well as favourable pricing. Textron has been earning some portion of its revenue from its Kautex business unit. Therefore, the firms wants to see whether they can unlock some of the firms potential and could gain any synergies from its potential spin-off of its one of the business unit which was therefore a not major revenue generation activity for the firm. ... "