‘M/s’ is short form of ‘Messrs’, that is, plural of Mr. (Mister). Normally it used for addressing a firm. Probably, it was started to be used when there were no companies (Pvt. Ltd. or Ltd.) and only firms (partnership) were used to be formed by a group of more than one person. Hence, to address to the group of persons who formed the firm the term ‘M/s’ became popular, viz., M/s Ram & Co.
this is my first ever post on this web page, although I have been reading your posts etc and it is useful many a times. Well coming back to the above question M/s. is used for a proprietorship company not for a Pvt Ltd or Public Ltd company. This I learned when I was working with a Chartered Accountant.
Hope this will help you guys.
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