KINFRA Industrial Park, Palakkad The industrial visit to Periyar Polymers Pvt. Ltd. and Afro-Zest provided valuable insights into the manufacturing processes and quality control measures of both companies held on 24 September 2024 . Periyar Polymers Pvt. Ltd., established in 2005, is a leading manufacturer of polyurethane foam, catering to various industries, with ISO 9001:2015 certification and IS 12899:1990 compliance. We witnessed the fascinating transformation of foams into sponge beds through a step-by-step process, involving various machines. Afro-Zest, established in 2010, is a prominent furniture manufacturer, catering to domestic and international markets, with ISO 9001:2015 certification and SABS compliance. We observed the manufacturing process of three types of beds, including spring beds, pocketed spring beds, and rebounded beds, showcasing the company's expertise in providing optimal support and comfort. Both companies demonstrated a strong commitment to quality, innovation, and customer satisfaction.31 Students of MCom Finance & MCom Marketing were participated. The Coordinators were Ms. Thanzeela Ebrahim K ,Assistant Professor of Commerce and Ms. Reeba O B,Assistant Professor of Commerce.