| Special and Alloy Steel Manufacturing | Manufacture of billets, steel bars, and bright bars for automotive and engineering industries. | Strategic alliance with Aichi Steel, in-house advanced manufacturing, and clientele including leading automotive OEMs ensuring competitive moat. | Automotive OEMs, engineering firms, and allied sectors. | Value-added bright bars and specialty steels with superior technical specifications. | 1764 | 100 | Sales of steel products to automakers and engineering clients primarily on B2B basis. | Sales based on volume and steel grade; predominantly contract sales. | Automotive demand recovery, capacity augmentation, technical collaboration with Aichi Steel, and exports expansion. | |