| Investment Activities | Management of investments, inter-corporate deposits, and other financial assets. | Strong financial reserves and prudent investment management. | Primarily existing shareholders and institutional investors (B2B). | Interest income on inter-corporate deposits. | 82 | 56 | Interest income, dividend income, and capital gains from investments. | Passive income from investments and deposits. | Stable returns from investments and interest rate environment. | |
| Real Estate | Residential plots and housing apartments with construction and township development. | Established projects with strong regional brand recognition. | Individual buyers and investors (B2C). | Residential property sales. | 0 | 0 | Revenue from sales of flats and plots. | One-time project sales revenue. | Housing demand in Punjab, sales execution and project completion. | Centra Greens, Barnala Project |
| Trading Activities | Trading operations with limited scale. | Minimal presence, not core business. | B2B industrial clients. | N/A | 0 | 0 | Trading margins. | Transactional sales. | Market conditions and demand fluctuations. | |
