| Wholesale Trading and Manufacturing | Wholesale trading of yarn and polymers; manufacturing of draw twisted yarn; marketing of polyvinyl alcohol for textile applications. | Exclusive selling rights in India for key PVA products; strategic international partnerships; diversified product mix reducing dependency on single market. | B2B segment serving textile industry, polymer users, steel and chemical sectors in India. | Marketing of polyvinyl alcohol from Japanese manufacturers with technical service advantage. | 1 | 100 | Revenue from sales of yarn and polymers to domestic textile manufacturers and industries on wholesale basis. | Sales based on wholesale contracts and market pricing; no recurring subscription model. | Growth in Indian textile sector, especially polyester filament yarn demand driven by sportswear and fast fashion trends. | Draw Twisted Yarn, PVA (Itochu and Unitika Kasai brands) |