| Cotton Yarn Manufacturing and Export | Manufacture and export of medium to fine counts cotton yarn including combed and gassed yarn. | Strong export relationships, ISO certification, advanced technology adoption, and strategic international markets access. | B2B focus serving international textile manufacturers in Japan, Europe, and other markets. | Combed fine counts and compact spinning yarns generating higher margins. | 49 | 100 | Revenue primarily from yarn sales and exports; currently also job work contracts covering variable costs. | Sales based on contracts and market pricing; currently resumed manufacturing post job work phase. | Global textile demand recovery, adoption of advanced spinning technologies, government export support initiatives. | |