| Investing Business | Investment in securities of group companies and immovable properties. | Part of K K Birla Group providing access to quality investments and capital. | Primarily group companies in B2B segment. | Investment portfolio management. | 0 | 20 | Earnings from investment gains, dividends, and asset appreciation. | Investment returns and asset value growth. | Capital deployment efficiency and group company performance. | |
| Tea Business | Production and sale of tea products. | Wholly owned subsidiary with established tea gardens and processing capabilities. | Tea distributors, retailers, and consumers; B2B and B2C. | Premium tea product lines. | 3 | 80 | Sales revenue from tea products through market channels. | Sales-based revenue with market-driven pricing. | Agricultural yield improvements and expanding tea market demand. | Cinnatolliah Tea Limited |
