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Two segments: Fertilizer Products and Industrial Products, reviewed by CODM on revenue and gross profit.

Three subsidiaries—GSFC Agrotech Limited, Gujarat Ports & Logistics Company Limited, and Vadodara Jal Sanchay Private Limited; no material subsidiary as per SEBI thresholds.

Baroda Unit (Fertilizernagar, Vadodara), Polymer Unit (P.O. Petrochemicals, Vadodara), Fibre Unit (Kuwarda, Surat), and Sikka Unit (Motikhavdi, Jamnagar).