| Real Estate Development | Design, construction, and sale of residential and commercial properties. | Experienced promoters, local market knowledge, approvals in progress. | B2C retail homebuyers and commercial property investors. | Sale of residential apartments and commercial spaces. | 1 | 100 | Sale of developed property units generates primary revenue. | Unit sales at market rates, project-based revenue recognition. | Urban real estate demand, strategic Telangana market entry, new project approvals. | Manor Estates Residential and Commercial projects |