| Cement | Manufacture and sale of ordinary and pozzolanic Portland cement grades. | Regional market leadership with own limestone mines and established brand presence in North East India. | Contractors, builders, government agencies and institutions in North East India (B2B, B2G). | Product mix optimization and cost controls during clinker production yield higher margins. | 133 | 100 | Sales revenue from cement product sales primarily to B2B customers in construction and government sectors. | Direct sales with pricing competitive in the regional market influenced by raw material and demand dynamics. | Regional infrastructure development, urbanization and government projects driving cement demand. | Valley Strong Cement (OPC, PPC) |