Incorporated in 1997, AB Cotspin is engaged in the manufacturing of cotton yarn, knitted fabric, cottonseed oil, and oilcake products, producing largely based on client-specific orders. The company operates a manufacturing facility in Punjab along with two warehouses and one shop-cum-godown to support its supply chain operations. As of the date of the DRHP, AB Cotspin has an installed capacity of 18,000 spindles for cotton yarn manufacturing, 441 MT per annum for knitted fabric, and 6,750 MT per annum for cottonseed oil and oilcake, backed by significant investments in manufacturing infrastructure, with the majority of its customer base located in Punjab.