| Manufactured Goods | Lead acid automotive, industrial, inverter, solar, motorcycle and UPS batteries. | Integrated manufacturing, recycling facility, niche brand presence, export capabilities. | B2B OEMs, retailers, after-sales customers; international distributors in Middle East and Africa. | Tubular and pure lead batteries. | 33 | 68 | Sale of batteries to domestic market, OEMs, and export customers. | Direct sales; volume and project based pricing. | Product innovation, expanding export markets, renewable energy demand. | Star Gold Batteries |
| Trading Goods | Trading of battery components and auxiliary goods. | Established dealer relationships and trading expertise. | B2B dealers and retailers. | Limited compared to manufacturing segment. | 15 | 32 | Revenue from trading margin on goods purchased and sold. | Margin-based direct trading sales. | Supply chain expansion and dealer network growth. | |
