| Finance | Loans, advances, investment in securities and financial instruments as an RBI-registered NBFC. | RBI registration, longstanding reputation, diversified financial offerings. | B2B and retail borrowers and investors seeking financial products. | Loan and advances portfolio with disciplined credit management. | 16 | 12 | Interest income, financial service fees, investment returns. | Interest rates and fee-based income consistent with NBFC norms. | Rising demand for non-bank lending and investment services. | |
| Job Work | Metal plating services including zinc plating as part of manufacturing process support. | Technical expertise and integrated service with manufacturing clients. | B2B customers in manufacturing sectors requiring metal plating. | Specialized plating processes. | 0 | 1 | Contract job work fees. | Contract-based pricing per job order. | Industrial demand for quality plating services. | |
| Hotel business related activities | Four-star hospitality services including lodging, events, and catering in Jamshedpur. | Majority ownership of established hotel with regional prominence. | B2C travelers, corporate clients, and event organizers. | Event and banquet services. | 27 | 20 | Room bookings, event hosting, food and beverage sales. | Seasonal and event-based pricing model. | Rising hospitality demand and brand recognition in regional market. | The Alcor Hotel |
| Heat Treatment Activity | Heat treatment solutions for automotive and industrial components. | Step-down subsidiary expertise, growing market demand, proprietary technology. | B2B clients in automotive and manufacturing industries. | Advanced heat treatment processes. | 90 | 67 | Service contracts and project fees. | Contract and volume-based pricing. | Growth in automotive manufacturing and industrial activities. | Sigma HTS LLP |
