On one hand, the Indian Railways plans to upgrade sleeper coaches to AC coaches, on the other, its earnings are continuously decreasing. A recent report by the Controller and Auditor General of India (CAG) recently tabled in Parliament states that Railways spends Rs 101.77 to earn Rs 100. At the same time, to hide its failure, the Railways is showing its earnings incorrectly and many projects have not yet been completed despite the deadlines passed. The CAG report said that the railways’ operating rate was 97.29% in FY 2018-19 against the budget estimate target of 92.8%