| Tea | Cultivation, processing, and sale of loose and packaged tea leaf and dust teas. | Own tea estates, strong brand heritage, certifications (Trustea, ISO) and export relationships. | B2B exporters and retailers, B2C packaged tea consumers primarily in India and Europe. | Branded packaged teas such as Gatoonga and Sangsua packets. | 134 | 51 | Sales of bulk and packaged teas; export and domestic distribution channels. | Direct sales with negotiated contracts; premium pricing for branded teas. | Brand development, export demand, replantation and productivity improvements, adoption of quality certifications. | Gatoonga, Sangsua |
| Packaging | Production of high-quality paper sacks and flexible laminates for tea and other industries. | Subsidiary company with established manufacturing and distribution capabilities. | B2B clients including tea producers and other manufacturers requiring packaging. | Flexible laminates and specialized packaging. | 130 | 49 | Sales of packaging products to tea and allied industries. | Contract sales and order based pricing. | Steady demand from tea sector and packaging modernization. | B&A Packaging India Limited |
