| Real Estate Development | Development of residential and commercial real estate projects including affordable housing, premium apartments, and co-working spaces. | Strong land bank, local market knowledge, association with GIFT City development, regulatory approvals, and experienced management. | B2C home buyers and commercial tenants in Gujarat, primarily Ahmedabad and GIFT City. | Luxury residential projects, premium commercial leasing segments. | 136 | 100 | Revenue through sale of developed properties and leasing of office spaces; project-based income. | Property sale contracts, fixed-price agreements with periodic progress payments. | Urbanization, government housing schemes (PMAY), smart city initiatives, increasing real estate demand. | |
