SAS chief executive Rajiv Mody parried questions on whether it was a move towards a listing on the American Nasdaq with non-committal replies. While several software firms are headed that way, their managements tend to be wary about making statements on the issue. Strict American regulations can scupper such ambitions if law-enforcers get even a sniff of any move to influence stock prices through public statements. Mody said the company had beefed up its bottomline by 55 per cent at Rs 12.2 crore