| Trading Activities | Trading of building and construction materials including TMT Bars and HR Sheets. | Established supplier relationships in Ahmedabad region with niche material trading focus. | Construction sector businesses and local contractors (B2B). | | 12 | 90 | Income from sale of construction materials and related trading activities. | Direct sales based on market rates for materials. | Construction demand in Gujarat boosting materials trading volume. | |
| Real Estate Activities | Development and sale of residential apartments and commercial shop units. | Strong local market knowledge and in-house project design and execution capabilities. | Retail homebuyers and commercial property investors (B2C). | Residential apartments with modern amenities. | 1 | 10 | Revenue from sale of residential and commercial units to end customers. | One-time sales revenue on project completion and unit handover. | Urban housing demand and new residential project launches in Ahmedabad. | Samor Heights, The Gold Sky Villa (upcoming) |