| Entertainment | Operation of amusement parks in Kanpur and other cities providing recreational services. | Historic presence in Kanpur; limited current moat due to operational halt. | B2C, targeting families and individuals seeking amusement and recreation. | | 0 | 0 | Revenue through park admissions and related activities, currently ceased due to lease issues. | Pay-per-entry and ride fees; no recent revenue due to park closure. | Previously driven by park expansions; currently stagnant due to non-renewal of leases. | |
| Restaurants | Operations related to restaurant services associated with amusement parks. | Complementary to amusement operations; currently limited activity. | B2C, amusement park visitors. | | 1 | 86 | Sales from food and beverage offerings to park visitors. | Direct sales; ancillary to amusement segment. | Dependent on park footfall; limited growth due to park closures. | |
| Trading | Trading and installation of earthing compounds, lightning arresters, earth rods, and surge protection products. | Exclusive marketing rights for advanced French technology; niche market presence. | B2B customers including power utilities, electronics firms, real estate developers. | Installation services and proprietary trading partnerships with French firm Duval Mession S.A. | 0 | 14 | Sales of electrical safety products and installation services. | Direct sales and project-based contracts. | Demand for electrical safety in infrastructure projects and utilities. | |
| Others | Miscellaneous business activities and investments. | | | | 0 | 0 | Other incomes and investments. | | | |
