| Capital Goods | Manufacture of components and equipment for power plants, air fin coolers, and environmental engineering products. | Technical collaborations and in-house design capabilities provide competitive edge. | B2B: power utilities, industrial process industries, petrochemical and refinery sectors. | Air Fin Coolers and specialized power plant components. | 108 | 24 | Sales of manufactured capital goods to EPC contractors and power plants. | Project-based sales and supply contracts. | Demand for supercritical power plant equipment and environmental compliance technologies. | |
| Construction & EPC Contracts | Turnkey engineering, procurement and construction services for power plants and electrical infrastructure. | Experience in complex thermal power projects and established client relationships. | B2B: primarily government power generation companies and large industrial clients. | Supercritical power plant EPC projects. | 345 | 76 | Contract payments over project duration based on milestones. | Fixed price and EPC contract revenues. | Government infrastructure spending, energy capacity additions, legacy project completions. | |