| Wholesale Steel Trading | Hot roll plates, hot roll steel coils, hot roll sheets traded to industrial customers. | Long operational history and established supplier relationships offer modest competitive advantages. | Focused on business-to-business clients in manufacturing, construction, and steel processing sectors. | Margin improvement expected from streamlined sourcing and resumed operational efficiencies. | 0 | 100 | Revenue generated mainly from sale of steel products to B2B customers on transactional basis. | Direct sales with market-price linked transactional revenue model. | Post-insolvency restructuring, demand recovery in steel sector, and new management initiatives. | |