| Treasury | Trading and investment in shares & securities generating dividend and profit on sale. | Established investment expertise and strong financial controls. | Mainly institutional investors and internal treasury management. | Dividend income and capital gains on securities. | 36 | 51 | Income from dividends, sale of securities, and profit on investments. | Market-based trading and investment returns. | Capital market performance and strategic portfolio management. | Investment portfolio of shares & securities |
| Tea | Production and sale of tea products and related commodities via subsidiaries. | Subsidiary majority ownership, integrated estate operations, and global footprint. | B2B and B2C tea market segments domestically and internationally. | Premium tea estates and branded offerings. | 34 | 49 | Sales revenue from tea operations and allied activities. | Product-based sales revenue. | Tea market demand, international exports, and subsidiary expansion. | Dhunseri Tea & Industries Limited and subsidiaries (Makandi Tea & Coffee Estates, etc.) |
