| Construction and Contract | Engineering, procurement, and construction of roads, bridges, power transmission, and urban infrastructure projects. | Strong project execution capabilities, in-house resources, certifications, and long-standing government relationships. | Primarily government agencies, public sector undertakings, and infrastructure developers (B2G). | Power transmission and specialized bridge construction operations. | 6326 | 63 | Project contracts on EPC basis generating revenues upon project milestones and completion. | Fixed price contracts with milestone-based payments; bidding through tenders. | Government infrastructure spend, highway expansion, power T&D modernization, and hybrid annuity projects. | |
| Sales of Goods | Sale of ready-mix concrete, processed bitumen, and related construction materials. | Own production plants enabling timely quality material supply. | Contractors and construction companies (B2B). | Processed bitumen sales. | 715 | 7 | Direct sales to third-party contractors and in-house consumption support. | Market-driven sales pricing for materials. | Increased demand for quality construction materials, internal EPC needs expansion. | |
| BOT | Build-Operate-Transfer toll road projects generating toll revenue and annuity income. | Established portfolio of operational BOT assets providing steady cash flows and project expertise. | Government via public-private partnerships (B2G). | Annuity-based BOT projects with stable cash flows. | 2995 | 30 | Toll collections and annuity payments under concession agreements. | Long-term concession contracts with toll and annuity revenue streams. | Government emphasis on PPP toll projects and Hybrid Annuity Model expansion. | |