| Manufacturing of Auto Bulbs and Lamps | H4 type halogen automotive bulbs with advanced lighting technology | Technical collaboration with Li-Tech Korea, specialized production facility | Automotive manufacturers and aftermarket retailers; mainly B2B | High-spec advanced halogen lamps | 39 | 79 | Sales of bulbs to OEMs and aftermarket distributors | Direct sales, competitive pricing based on bulk orders | Innovation in lighting tech, replacement demand, OEM contracts | Super white halogen lamps, Xemon, Gold, Green light bulbs |
| Electric Vehicles | Electric two-wheelers targeting new generation urban commuters | Early mover advantage in regional EV market, brand recognition starting to build | Urban B2C consumers, environmentally conscious riders | Premium electric bike models | 10 | 21 | Unit sales of electric bikes | Direct sales with tiered pricing for models and features | Rising EV adoption, government incentives, environmental awareness | NEUTRON Electric Bike |