Can Recession be a type of measuring tool for judging companies sustainability? How?

A company that has a constant focus on all aspects of its business will never go through the business cycle mentioned above. What happens is when a company starts tasting success, it forgets its fundamentals either/or goes in for massive expansion / diversification, loses focus, goes on a reckless spending drive, etc.

That is why if a company can retain focus throughout - questioning its every move or providing for a backlash - then it will not have a recessionary period at all. At most it will have to dig deep into its pockets during such a period but it will never face a problem.

Did you hear of Apple or Samsung or Sony going through a recession ?

I agree with Mr.Anupam Pandey.

Thanks Mr. Manish Gaurav for the referral.

You are right Mr.Anupam from one most important aspect of Cost in all Spheres of a business; here I would also like to add that all the departments can be judged in the tough times. The Cost of product and its per unit cost also has a vital role to play during the slums period as the less difference they both have the longer will its sustainability be in the market.