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eng rus 4.07.2011 M/s Компания M/S is short for Messrs which is the plural for Mr in French. The term M/S is generally placed before the names of partnership firms to indicate that it is firm comprising several partners and is not a sole proprietorship. For instance, M/S Batliwala & Co (there are partners other than Batliwala in the firm of Baltiwala & Co). In India, the term is also sometimes mistakenly used in the names of joint-stock companies such as for example M/S Reliance Industries Limited. This is not correct since a joint stock company under law is an artificial person by itself; but looks like the practise has caught on.