| Real Estate | Luxury residential apartments and plotted developments primarily in Ahmedabad. | Strong local market presence, premium project locations, and ongoing development expertise. | B2C - individual home buyers and real estate investors. | Luxury apartments with premium pricing and amenities. | 5 | 50 | Sale of residential units and plots generates revenue. | One-time project sale revenue based on completed sales. | Increasing urban housing demand, premium location projects, and ongoing construction progress. | The Sovereign, Swan Lake |
| Investment | Portfolio management services and investment in equity shares under SEBI PMS regulations. | SEBI-registered PMS license, experienced management team, historically strong portfolio returns. | B2B and B2C investors seeking professional portfolio management. | Portfolio management and advisory services. | 5 | 49 | Investment income, portfolio management fees through subsidiary ACML. | Performance and management fees; market-linked returns. | Long-term value investment strategy, professional management, and SEBI PMS licensing. | Ashima Capital Management Limited portfolio |
| Others | Residual or discontinued operations including engineering and previously textiles-related activities. | | | | 0 | 1 | Minimal or no revenue; primarily legacy operations and overheads. | | Declining due to cessation of textile business. | |
