| Refractory Items | Manufacture and sale of refractory products for steel and allied industries. | Strong technical know-how and longstanding client relationships in steel sector. | B2B focus serving steel manufacturers and heavy industries. | Custom refractory solutions and specialized ceramics command higher margins. | 41 | 99 | Sales revenue from product shipments primarily to industrial clients. | Direct sales with negotiated contracts based on volume and specifications. | Steel industry demand and infrastructure development increase refractory product needs. | |
| Solar Energy | Development and operation of solar power projects generating clean energy. | Early mover advantage with established solar installations contributing to revenue diversification. | B2B power consumers and grid supply in India. | Energy generation assets offer recurring, stable margins. | 0 | 1 | Selling generated solar power under long-term arrangements. | Revenue through power purchase agreements providing stable cash flows. | Rising energy needs and government incentives for renewable energy expansion. | |
