| Trailer Axles & Suspension Assembly | Manufacture and assembly of trailer axles, mechanical and air suspensions for trailers and M&HCVs. | Integrated manufacturing, design capabilities, strong OEM relationships, and wide dealer network. | B2B customers including OEMs and trailer fabricators. | Air suspension assemblies and specialized axle products. | 273 | 44 | Sales of assemblies to OEMs and fabricators. | Direct sales with contract pricing based on OEM requirements. | Demand for trailers in logistics, new product launches, and expansion of fabricator base. | Kross Trailer Axles, Mechanical and Air Suspension Assemblies |
| Component Business | Forged and precision machined safety-critical components for commercial vehicles and farm equipment. | Backward integration with in-house forging, machining, and testing capabilities, long-standing OEM ties. | Primarily B2B automotive and tractor OEMs. | Precision forged components with high value-add. | 347 | 56 | Component sales to OEMs and tier-one suppliers. | Contract manufacturing and purchase orders. | Tractor segment growth, new product validations, exports expansion. | Axle Shafts, Universal Joints, Rockshafts, Bevel Gears, PTO Shafts |
