A cement industry have invested in many other business like this cement

A cement industry have invested in many other business like this cement industry have their own milk dairy , rental cab services , hotel  and many more businesses the cement industry is main firm other are the subsidiaries  the owner of the firm Invested  ₹1 crore when he started the industry after the growth of industry he invested money in other businesses which I mentioned above in the name of firm now the owner wants to draw the milk dairy hotel and all the subsidiaries business so what are accounting treatment and journal entries in industry's book of account and also in owner book of account