| Engineering, Procurement, and Construction (EPC) | Roads, irrigation, dams, bridges, railways, airports, mining and industrial civil construction projects. | Decades-long government relationships, proven execution track record, diversified project portfolio, BOT project expertise. | Government agencies (NHAI, State Irrigation Departments, Airport Authority), B2G clients. | Large-scale road and irrigation projects with BOT annuity components. | 450 | 100 | Primarily project contract revenue from government and institutional clients under EPC model. | Fixed-price and milestone-based contract payments; project completion linked revenue recognition. | Government infrastructure budget increases, demand for highways, irrigation, and industrial projects. | Gayatri Projects EPC |