| Construction and Development of Immovable Properties | Civil construction of industrial, commercial, residential, and public utility infrastructure projects. | Local market expertise, long-standing government relationships, and integrated civil construction capabilities. | Primarily B2B and government sectors engaged in infrastructure and real estate development. | Design-build projects, specialized industrial construction contracts. | 22 | 100 | Revenue from contracted project execution and development activities. | Project-based contracts with scheduled payments tied to milestones. | Government infrastructure projects, industrial growth in Gujarat, and real estate demand. | |