| Learning | Training in ERP modules, higher education courses and skill enhancement programs. | Strong educational alliances, recognized training brand, and tailored course offerings. | Students, freshers, professionals, and educational institutions (B2C and B2B). | Customized ERP training programs and licensing consultancy. | 12 | 94 | Tuition fees, licensing, and consultancy services. | Fixed course fees and licensing agreements. | Increasing demand for IT education and employability skills, partnerships with educational institutions. | Usha Martin Academy |
| Software & Consultancy | Software development, ERP consultancy, export of IT services. | Expertise in ERP solutions and early adopter of emerging technologies. | Corporate clients and institutions (B2B). | Software products and consulting services. | 0 | 6 | Project revenues, service contracts, and export earnings. | Project-based billing and service contracts. | Technology advancements and export demand for IT services. | |
