| Sale of Product | Manufacturing and sale of vitrified and ceramic floor and wall tiles in varied sizes and designs. | Strong brand recognition, technical collaborations with Italian tile technology leaders, and extensive showroom network. | Both B2B (architects, contractors) and B2C (individual consumers) across India. | Premium vitrified and large-format tiles command higher margins. | 13856 | 68 | Direct product sales through company-owned showrooms and dealers. | Fixed pricing enhanced with promotional discounts and trade offers. | Rapid urbanization, expanding real estate sector, and increasing tile renovation demand. | NAVEEN Naveen Diamontile series of vitrified and ceramic tiles |
| Services | Trading of outsourced vitrified and ceramic tiles and related services. | Ability to offer extended tile options complementing manufactured products, strengthening customer retention. | B2B and B2C customers requiring diverse tile options beyond in-house production. | Value-added services and specialized tile collections. | 6431 | 32 | Service and trading income from third-party sourced tiles and related offerings. | Service fees and trading margins. | Customer demand for variety and turnkey tile solutions. | |
