| Manufactured Products | Manufacture and sale of inflatable sports balls, tennis balls, and related products. | Strong brand recognition, manufacturing expertise, and consistent product quality. | B2C retail customers primarily; sports goods dealers and distributors. | High margin in premium sports balls and fitness accessories. | 37 | 54 | Direct sales of manufactured products to distributors and retailers. | One-time sales with competitive pricing and occasional promotional discounts. | Government sports promotion, health awareness, and product quality improvements. | COSCO Sports Balls, Tennis Balls |
| Traded Goods | Trading in health and fitness equipment and accessories sourced internationally and domestically. | Established supplier relationships, trusted brand name, and distribution network. | Retail individuals and fitness centers (B2C and B2B). | Fitness accessories with higher turnover and profitability. | 31 | 46 | Sales margin on traded health and fitness products. | Direct sales with margin mark-up. | Growing fitness culture and consumer demand for health equipments. | COSCO Fitness Accessories and Health Equipment |