You are marketing your similar products and services

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Purpose Test: Identify a legitimate interest for your business (e.g., promoting relevant products/services to other businesses).
Necessity Test: Demonstrate that processing the phone number is necessary to achieve that interest (e.g., phone calls are the most effective way to communicate this specific B2B offering).
Balancing Test: Crucially, balance your interest against the individual's rights and freedoms. Would the individual reasonably expect to be called? Is the impact on their privacy minimal? Is there a less intrusive way to achieve your goal?
When Legitimate Interest Might Apply for Phone Leads (with strict caveats):

B2B "Soft Opt-in" (PECR consideration): For live marketing calls to new zealand mobile number list corporate subscribers (businesses, not sole traders or partnerships where PECR often requires consent similar to B2C), you might be able to rely on legitimate interest if:
You obtained their business contact details in the course of a sale or negotiation of a sale.
You gave them a clear opportunity to refuse or opt-out when you collected their details.
You give them an opportunity to opt-out in every communication.
You have screened against the Corporate Telephone Preference Service (CTPS) and your internal DNC list.
Initial B2B Research/Fact-Finding (Non-Marketing): If the initial call is purely for a legitimate business purpose (e.g., verifying public information, clarifying a business detail, not directly marketing), legitimate interest might apply. However, if it transitions to marketing, explicit consent for the marketing aspect would then be required.
When Legitimate Interest is NOT sufficient for Phone Leads:

Cold Calling B2C individuals for marketing purposes: Almost always requires explicit consent under GDPR and PECR.
Automated marketing calls (robocalls): Always require explicit consent for both B2C and B2B under PECR.
Calling numbers registered on the Telephone Preference Service (TPS) or Corporate Telephone Preference Service (CTPS) for marketing: Prohibited unless explicit consent is given by the individual/business.