| Manufacturing of Refractory Materials | Specialized ramming mass for induction furnace insulation in steel plants. | Localized supply chain in eastern India, long-term customer relationships, proprietary manufacturing process. | Industrial B2B clients primarily in iron and steel sectors in eastern India. | Automated manufacturing processes reducing labor costs, specialized refractory products. | 97 | 100 | Product sales to iron and steel manufacturers, occasional trading of related products. | Direct sales model; pricing based on volume and order agreements. | Rising steel demand, increased furnace installations, capacity expansion with automation. | |