| (Rs. in Millions) |
| Particulars | Mar 2024 | Mar 2023 | Mar 2022 | Mar 2021 | Mar 2020 |
| EQUITY AND LIABILITIES | 0 | 0 | 0 | 0 | 0 |
| Share Capital | 796.88 | 796.88 | 132.50 | 114.00 | 40.00 |
| Equity - Authorised | 800.00 | 800.00 | 215.00 | 114.00 | 40.00 |
| Equity - Issued | 796.88 | 796.88 | 132.50 | 114.00 | 40.00 |
| Equity Paid Up | 796.88 | 796.88 | 132.50 | 114.00 | 40.00 |
| Equity Shares Forfeited | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Adjustments to Equity | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Preference Capital Paid Up | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Face Value | 1.00 | 1.00 | 10.00 | 100.00 | 100.00 |
| Share Warrants & Outstandings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total Reserves | 93.48 | 54.77 | 104.97 | -29.82 | -31.16 |
| Securities Premium | 6.63 | 6.63 | 111.00 | 0.00 | 0.00 |
| Capital Reserves | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit & Loss Account Balance | 80.30 | 41.59 | -12.58 | -36.37 | -37.72 |
| General Reserves | 0.74 | 0.74 | 0.74 | 0.74 | 0.74 |
| Other Reserves | 5.81 | 5.81 | 5.81 | 5.81 | 5.81 |
| Reserve excluding Revaluation Reserve | 87.66 | 48.96 | 99.16 | -35.64 | -36.98 |
| Revaluation reserve | 5.81 | 5.81 | 5.81 | 5.81 | 5.81 |
| Shareholder's Funds | 890.35 | 851.65 | 237.47 | 84.18 | 8.84 |
| Minority Interest | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Long-Term Borrowings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Secured Loans | 11.03 | 19.64 | 28.17 | 11.91 | 0.00 |
| Non Convertible Debentures | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Converible Debentures & Bonds | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Packing Credit - Bank | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Inter Corporate & Security Deposit | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Term Loans - Banks | 11.03 | 19.64 | 28.17 | 0.00 | 0.00 |
| Term Loans - Institutions | 0.00 | 0.00 | 0.00 | 16.58 | 0.00 |
| Other Secured | 0.00 | 0.00 | 0.00 | -4.67 | 0.00 |
| Unsecured Loans | 1.34 | 33.90 | 110.41 | 136.87 | 154.17 |
| Fixed Deposits - Public | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Loans and advances from subsidiaries | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Inter Corporate Deposits (Unsecured) | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Foreign Currency Convertible Notes | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Long Term Loan in Foreign Currency | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Loans - Banks | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Loans - Govt. | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Loans - Others | 1.34 | 22.38 | 99.08 | 98.17 | 154.17 |
| Other Unsecured Loan | 0.00 | 11.53 | 11.34 | 38.70 | 0.00 |
| Deferred Tax Assets / Liabilities | 9.62 | 7.89 | 7.62 | 7.32 | 6.86 |
| Deferred Tax Assets | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Deferred Tax Liability | 9.62 | 7.89 | 7.62 | 7.32 | 6.86 |
| Other Long Term Liabilities | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Long Term Trade Payables | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Long Term Provisions | 0.00 | 0.00 | 0.00 | 0.19 | 0.07 |
| Total Non-Current Liabilities | 21.99 | 61.42 | 146.19 | 156.28 | 161.10 |
| Current Liabilities | 0 | 0 | 0 | 0 | 0 |
| Trade Payables | 42.38 | 55.12 | 48.91 | 44.72 | 46.83 |
| Sundry Creditors | 42.38 | 55.12 | 48.91 | 44.72 | 46.83 |
| Acceptances | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Due to Subsidiaries- Trade Payables | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Current Liabilities | 28.90 | 22.78 | 31.08 | 12.11 | 2.70 |
| Bank Overdraft / Short term credit | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Advances received from customers | 4.83 | 4.83 | 13.18 | 6.11 | 1.25 |
| Interest Accrued But Not Due | 0.00 | 0.04 | 0.22 | 0.10 | 0.00 |
| Share Application Money | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Current maturity of Debentures & Bonds | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Current maturity - Others | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Liabilities | 24.06 | 17.92 | 17.69 | 5.91 | 1.45 |
| Short Term Borrowings | 145.49 | 116.90 | 121.35 | 100.77 | 85.23 |
| Secured ST Loans repayable on Demands | 145.49 | 116.90 | 121.35 | 100.77 | 85.23 |
| Working Capital Loans- Sec | 145.49 | 116.90 | 121.35 | 100.77 | 85.23 |
| Buyers Credits - Unsec | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Commercial Borrowings- Unsec | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Unsecured Loans | -145.49 | -116.90 | -121.35 | -100.77 | -85.23 |
| Short Term Provisions | 12.14 | 17.15 | 5.05 | 0.00 | 0.00 |
| Proposed Equity Dividend | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Provision for Corporate Dividend Tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Provision for Tax | 12.06 | 17.03 | 4.98 | 0.00 | 0.00 |
| Provision for post retirement benefits | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Preference Dividend | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Provisions | 0.08 | 0.12 | 0.07 | 0.00 | 0.00 |
| Total Current Liabilities | 228.91 | 211.95 | 206.39 | 157.61 | 134.75 |
| Total Liabilities | 1141.25 | 1125.02 | 590.05 | 398.07 | 304.69 |
| ASSETS | 0 | 0 | 0 | 0 | 0 |
| Gross Block | 189.82 | 101.83 | 94.84 | 93.85 | 92.15 |
| Less: Accumulated Depreciation | 21.05 | 16.04 | 11.94 | 7.40 | 2.70 |
| Less: Impairment of Assets | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Block | 168.77 | 85.79 | 82.90 | 86.45 | 89.46 |
| Lease Adjustment A/c | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Capital Work in Progress | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Non Current Investments | 8.34 | 8.34 | 10.44 | 10.44 | 10.44 |
| Long Term Investment | 8.34 | 8.34 | 10.44 | 10.44 | 10.44 |
| Quoted | 8.34 | 8.34 | 10.44 | 10.44 | 10.44 |
| Unquoted | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Long Term Loans & Advances | 32.79 | 14.97 | 8.83 | 26.32 | 19.15 |
| Other Non Current Assets | 7.45 | 8.55 | 0.04 | 0.00 | 0.00 |
| Total Non-Current Assets | 217.35 | 117.65 | 102.21 | 123.21 | 119.05 |
| Current Assets Loans & Advances | 0 | 0 | 0 | 0 | 0 |
| Currents Investments | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Quoted | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Unquoted | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Inventories | 343.41 | 318.68 | 241.95 | 115.79 | 84.72 |
| Raw Materials | 86.17 | 90.45 | 67.52 | 34.57 | 46.30 |
| Work-in Progress | 7.12 | 3.40 | 2.46 | 0.96 | 0.84 |
| Finished Goods | 240.35 | 217.53 | 166.64 | 76.32 | 26.20 |
| Packing Materials | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Stores and Spare | 9.77 | 7.31 | 5.33 | 3.95 | 1.81 |
| Other Inventory | 0.00 | 0.00 | 0.00 | 0.00 | 9.57 |
| Sundry Debtors | 230.99 | 271.02 | 219.98 | 140.30 | 73.20 |
| Debtors more than Six months | 227.83 | 119.25 | 123.51 | 0.00 | 0.00 |
| Debtors Others | 3.16 | 151.77 | 96.47 | 140.30 | 73.20 |
| Cash and Bank | 12.53 | 2.77 | 1.17 | 1.86 | 1.44 |
| Cash in hand | 2.53 | 2.76 | 1.16 | 0.39 | 0.19 |
| Balances at Bank | 10.01 | 0.01 | 0.01 | 1.47 | 1.25 |
| Other cash and bank balances | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Current Assets | 12.36 | 2.56 | 1.62 | 0.56 | 0.98 |
| Interest accrued on Investments | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest accrued on Debentures | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Deposits with Government | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest accrued and or due on loans | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Prepaid Expenses | 0.39 | 0.33 | 0.41 | 0.56 | 0.12 |
| Other current_assets | 11.97 | 2.23 | 1.20 | 0.00 | 0.86 |
| Short Term Loans and Advances | 315.24 | 407.98 | 18.75 | 11.98 | 19.68 |
| Advances recoverable in cash or in kind | 307.84 | 400.39 | 1.68 | 1.10 | 2.33 |
| Advance income tax and TDS | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Amounts due from directors | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Due From Subsidiaries | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Inter corporate deposits | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Corporate Deposits | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Loans & Advances | 7.40 | 7.59 | 17.07 | 10.88 | 17.35 |
| Total Current Assets | 914.53 | 1003.00 | 483.47 | 270.49 | 180.02 |
| Net Current Assets (Including Current Investments) | 685.63 | 791.05 | 277.08 | 112.88 | 45.27 |
| Miscellaneous Expenses not written off | 9.37 | 4.37 | 4.37 | 4.37 | 5.62 |
| Total Assets | 1141.25 | 1125.02 | 590.05 | 398.07 | 304.69 |
| Contingent Liabilities | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total Debt | 166.50 | 178.44 | 264.97 | 254.22 | 239.40 |
| Book Value | 1.10 | 1.06 | 17.15 | 64.91 | -6.49 |
| Adjusted Book Value | 1.10 | 1.06 | 0.46 | 0.17 | -0.02 |