| Polyurethane Foam and Home Comfort Products | Manufacture and sale of PU foam, mattresses, pillows, cushions, and customized foam products. | Specialized manufacturing capacity, brand recognition, and customization capabilities. | Retail consumers for mattresses; industrial clients for PU foam cores. | Customized mattress and foam products with brand value. | 92 | 100 | Sales of foam and home comfort products to B2B and B2C customers. | Product sales with possible volume pricing for industrial clients. | Rising demand for comfortable home products and industrial foam applications in India. | Featherfresh, Restivia |