| Plantation | Cultivation and processing of diverse tea varieties including organic and specialty teas. | Established estates with high-quality cultivation, early adoption of organic practices, and export market access. | B2B and B2C; tea retailers, exporters, and direct consumers worldwide. | Organic and specialty teas commanded premium pricing and margins. | 57 | 93 | Revenue from wholesale tea sales domestically and internationally. | Direct sales with market-driven pricing; recurring wholesale contracts. | Rising demand for organic and specialty teas; increased production and export focus. | UNITEA Organic Tea, Green Tea, Black Tea, Herbal Tea |
| Commercial Property | Leasing and letting out company-owned properties. | Long-standing property assets in prime locations within company estates. | Commercial tenants operating in Nilgiris region. | Property leasing incurs low operating costs with steady returns. | 4 | 7 | Rental income from commercial properties. | Lease agreements, recurring rental income. | Stable rental income and property management. | |
