| Two-Wheeler Helmets | Designing, manufacturing and selling motorcycle helmets for various segments including full-face, modular, open-face helmets. | Strong brand recognition, in-house manufacturing and design, pan-India distribution, export certifications. | B2C (riders), B2B (OEMs, institutional buyers), targeting mass and premium markets. | Premium helmets under SMK brand and niche innovative helmet offerings. | 484 | 83 | Sales through distributors, institutional clients, OEM partnerships, online channels and brand outlets. | Direct sales, fixed prices across segments with differentiation based on features and brand positioning. | Increasing safety regulation, rising premium motorcycle sales, replacement demand, export growth. | Studds, SMK |
| Two-Wheeler Accessories | Helmet locking devices, gloves, riding jackets, rain suits, eyewear, two-wheeler luggage. | Market leadership in core helmet category aids cross-selling; brand loyalty supports accessory sales. | Mainly B2C riders and B2B OEM partners. | Branded gloves, riding jackets, and premium luggage items. | 100 | 17 | Sales to retail customers and through distributors and OEM channels. | Direct sales with standard pricing suites for lifestyle accessories. | Rising demand for rider safety and fashion accessories; premium lifestyle trends. | Studds accessories range |
