| Textile Unit | Manufacture of polyester fabrics, texturized, sized, and twisted yarn; leasing surplus factory space. | Long standing presence and infrastructure; export experience; backward integration into yarn and fabric manufacturing. | B2B textile buyers and local lessees for factory space. | Backwards integration polyester products historically had higher margins. | 0 | 62 | Sales of textiles and leasing income from idle assets. | Direct sales; leasing with fixed rental agreements. | Export opportunities and infrastructure expansion historically; currently limited due to recession. | |
| Windmill Unit | Electricity generation through wind turbines; power wheeling and credit usage under Gujarat policy. | Operational wind turbines with government policy support; renewable energy generation capability. | State grid and local power consumers; B2B energy buyers. | Power credit sales and wheeling income from renewable energy generation. | 0 | 38 | Sale of power credits and power wheeling arrangements with local grid operators. | Regulated tariffs and credit monetization under renewable energy policy. | Gujarat Renewal Energy Policy-2023 enabling continued operation of turbines post 25 years. | |