For non-manufacturing activities (such as trading or other services), the Revised SME defined:(iii) an enterprise would be treated as small if the fixed capital is Tk. 50,000 to Tk. 50,00000 (0.05 million to Tk. 5 million and / or workforce not more than 25;(iv) an enterprise would be treated as medium if the fixed capital is Tk. 50,00000 to Tk. 10,00,00000 (5 million to Tk. 100 million and / or w