| Manufacturing of Steel Rolls | Production of steel and alloy rolls including long and flat product rolls for rolling mills. | Advanced manufacturing facilities, quality assurance, longstanding relationships with OEMs and dealers. | B2B focus serving iron and steel rolling mills across India and international markets. | Flat product rolls expected to bring higher margins post-expansion. | 93 | 100 | Sales of finished rolls directly to OEMs and through dealer networks to replacement markets. | Direct sales; price sensitive industry with competition-driven pricing fluctuations. | Demand from steel industry recovery, expansion of product range, increased exports. | |