| Construction Division | Civil infrastructure, industrial structures, mass housing, public utilities, healthcare, and hospitality construction projects. | Government registrations as Class-1 contractor, extensive project experience, diversified construction portfolio. | B2B - government departments and private sector clients in construction. | Consultancy and specialized civil engineering services. | 5 | 12 | Project-based contracts mainly with government bodies and private clients. | Contractual fixed price or cost-plus project contracts. | Government infrastructure spending and urban development initiatives. | |
| Real Estates Division | Development and sale of residential apartments, commercial complexes, farmhouses, and industrial hubs. | Prime land holdings, RERA approvals, established project execution track record. | B2C homebuyers and B2B commercial clients. | Residential apartment sales and mixed-use development projects. | 42 | 81 | Sale of developed real estate properties. | Direct sales to customers with project-based revenue recognition. | Strong demand for housing and commercial space in Northern India regions. | SSL Highway Towers |
| Investments (in shares) | Investment in equity shares of related and other companies generating dividend income. | Strategic holdings in Steel Strips Wheels Limited and Indian Acrylics Limited shares. | NA | Dividend income segment. | 1 | 3 | Dividend income and capital appreciation from share investments. | Investment portfolio management. | Market appreciation and dividend flows. | |
| Agriculture | Agricultural activities including bio-fertilizers and biogas related projects. | Technical collaboration for biogas technology, aligned with government clean energy initiatives. | Business to business and governmental programs. | Bio-fertilizers and renewable energy projects. | 1 | 2 | Revenue from production and sale of agricultural products and bio-energy. | Project and product-based sales. | Government renewable energy policies and market demand for bio-energy. | |
| Infotech Division | Internet service provider operations in Punjab Telecom Circle covering Punjab, Chandigarh, Panchkula, Haryana, and Himachal Pradesh. | Regional ISP license and local telecom presence. | B2C and small business customers within telecom circle. | Network service fees. | 0 | 0 | Subscription fees from internet service users. | Recurring subscription-based revenue. | Increasing internet penetration and demand for connectivity. | |
