| Note Books - Trading | Trading of notebooks to domestic customers. | Established distribution channels in domestic market. | B2B and retail customers within India. | Notebook trading segment. | 0 | 66 | Sales revenue from domestic trading operations. | Standard sales pricing. | Domestic demand for stationery products. | |
| Engineering Goods - Trading | Trading of engineering goods primarily for export. | Wholly owned Hong Kong subsidiary ensures raw material procurement advantages. | B2B international clients. | Export trading operations. | 0 | 34 | Revenue through international sales and export contracts. | Contractual sales pricing. | Export market demand and competitive sourcing through HK subsidiary. | |
