| (Rs. in Millions) |
| Particulars | Mar 2025 | Mar 2024 | Mar 2023 |
| EQUITY AND LIABILITIES | 0 | 0 | 0 |
| Share Capital | 66.18 | 41.18 | 0.10 |
| Equity - Authorised | 75.00 | 75.00 | 5.00 |
| Equity - Issued | 66.18 | 41.18 | 0.10 |
| Equity Paid Up | 66.18 | 41.18 | 0.10 |
| Equity Shares Forfeited | 0.00 | 0.00 | 0.00 |
| Adjustments to Equity | 0.00 | 0.00 | 0.00 |
| Preference Capital Paid Up | 0.00 | 0.00 | 0.00 |
| Face Value | 10.00 | 10.00 | 10.00 |
| Share Warrants & Outstandings | 92.13 | 0.00 | 0.00 |
| Total Reserves | 157.51 | 10.46 | 0.00 |
| Securities Premium | 125.00 | 0.00 | 0.00 |
| Capital Reserves | 0.00 | 0.00 | 0.00 |
| Profit & Loss Account Balance | 32.51 | 10.46 | 0.00 |
| General Reserves | 0.00 | 0.00 | 0.00 |
| Other Reserves | 0.00 | 0.00 | 0.00 |
| Reserve excluding Revaluation Reserve | 157.51 | 10.46 | 0.00 |
| Revaluation reserve | 0.00 | 0.00 | 0.00 |
| Shareholder's Funds | 315.81 | 51.64 | 0.10 |
| Minority Interest | 0.00 | 0.00 | 0.00 |
| Long-Term Borrowings | 0.00 | 0.00 | 0.00 |
| Secured Loans | 0.00 | 0.08 | 1.04 |
| Non Convertible Debentures | 0.00 | 0.00 | 0.00 |
| Converible Debentures & Bonds | 0.00 | 0.00 | 0.00 |
| Packing Credit - Bank | 0.00 | 0.00 | 0.00 |
| Inter Corporate & Security Deposit | 0.00 | 0.00 | 0.00 |
| Term Loans - Banks | 0.00 | 0.00 | 0.79 |
| Term Loans - Institutions | 0.00 | 0.00 | 0.00 |
| Other Secured | 0.00 | 0.08 | 0.25 |
| Unsecured Loans | 37.87 | 0.71 | 3.05 |
| Fixed Deposits - Public | 0.00 | 0.00 | 0.00 |
| Loans and advances from subsidiaries | 0.00 | 0.00 | 0.00 |
| Inter Corporate Deposits (Unsecured) | 0.00 | 0.00 | 0.00 |
| Foreign Currency Convertible Notes | 0.00 | 0.00 | 0.00 |
| Long Term Loan in Foreign Currency | 0.00 | 0.00 | 0.00 |
| Loans - Banks | 0.00 | 0.00 | 0.00 |
| Loans - Govt. | 0.00 | 0.00 | 0.00 |
| Loans - Others | 37.87 | 3.11 | 6.10 |
| Other Unsecured Loan | 0.00 | -2.40 | -3.05 |
| Deferred Tax Assets / Liabilities | 0.28 | -0.04 | 0.00 |
| Deferred Tax Assets | 0.00 | 0.04 | 0.00 |
| Deferred Tax Liability | 0.28 | 0.00 | 0.00 |
| Other Long Term Liabilities | 0.00 | 0.00 | 0.00 |
| Long Term Trade Payables | 0.00 | 0.00 | 0.00 |
| Long Term Provisions | 0.00 | 0.00 | 0.00 |
| Total Non-Current Liabilities | 38.15 | 0.75 | 4.09 |
| Current Liabilities | 0 | 0 | 0 |
| Trade Payables | 20.28 | 12.87 | 22.22 |
| Sundry Creditors | 20.28 | 12.87 | 22.22 |
| Acceptances | 0.00 | 0.00 | 0.00 |
| Due to Subsidiaries- Trade Payables | 0.00 | 0.00 | 0.00 |
| Other Current Liabilities | 2.58 | 6.21 | 6.84 |
| Bank Overdraft / Short term credit | 0.00 | 0.00 | 0.00 |
| Advances received from customers | 0.00 | 0.10 | 3.79 |
| Interest Accrued But Not Due | 0.00 | 0.00 | 0.00 |
| Share Application Money | 0.00 | 0.00 | 0.00 |
| Current maturity of Debentures & Bonds | 0.00 | 0.00 | 0.00 |
| Current maturity - Others | 0.00 | 0.00 | 0.00 |
| Other Liabilities | 2.58 | 6.11 | 3.05 |
| Short Term Borrowings | 7.58 | 32.59 | 50.81 |
| Secured ST Loans repayable on Demands | 7.58 | 12.57 | 5.55 |
| Working Capital Loans- Sec | 7.58 | 12.57 | 5.55 |
| Buyers Credits - Unsec | 0.00 | 0.00 | 0.00 |
| Commercial Borrowings- Unsec | 0.00 | 0.00 | 0.00 |
| Other Unsecured Loans | -7.58 | 7.45 | 39.72 |
| Short Term Provisions | 11.64 | 0.00 | 0.00 |
| Proposed Equity Dividend | 0.00 | 0.00 | 0.00 |
| Provision for Corporate Dividend Tax | 0.00 | 0.00 | 0.00 |
| Provision for Tax | 11.64 | 0.00 | 0.00 |
| Provision for post retirement benefits | 0.00 | 0.00 | 0.00 |
| Preference Dividend | 0.00 | 0.00 | 0.00 |
| Other Provisions | 0.00 | 0.00 | 0.00 |
| Total Current Liabilities | 42.08 | 51.67 | 79.87 |
| Total Liabilities | 396.05 | 104.06 | 84.06 |
| ASSETS | 0 | 0 | 0 |
| Gross Block | 21.80 | 0.80 | 0.89 |
| Less: Accumulated Depreciation | 0.63 | 0.00 | 0.00 |
| Less: Impairment of Assets | 0.00 | 0.00 | 0.00 |
| Net Block | 21.18 | 0.80 | 0.89 |
| Lease Adjustment A/c | 0.00 | 0.00 | 0.00 |
| Capital Work in Progress | 0.00 | 0.00 | 0.00 |
| Non Current Investments | 41.04 | 1.04 | 1.04 |
| Long Term Investment | 41.04 | 1.04 | 1.04 |
| Quoted | 0.00 | 0.00 | 0.00 |
| Unquoted | 41.04 | 1.04 | 1.04 |
| Long Term Loans & Advances | 0.00 | 0.00 | 0.00 |
| Other Non Current Assets | 0.00 | 0.00 | 0.00 |
| Total Non-Current Assets | 62.22 | 1.85 | 1.93 |
| Current Assets Loans & Advances | 0 | 0 | 0 |
| Currents Investments | 0.00 | 0.00 | 0.00 |
| Quoted | 0.00 | 0.00 | 0.00 |
| Unquoted | 0.00 | 0.00 | 0.00 |
| Inventories | 80.25 | 76.83 | 53.50 |
| Raw Materials | 0.00 | 0.00 | 0.00 |
| Work-in Progress | 0.00 | 0.00 | 0.00 |
| Finished Goods | 80.25 | 76.83 | 53.50 |
| Packing Materials | 0.00 | 0.00 | 0.00 |
| Stores and Spare | 0.00 | 0.00 | 0.00 |
| Other Inventory | 0.00 | 0.00 | 0.00 |
| Sundry Debtors | 176.66 | 16.15 | 19.50 |
| Debtors more than Six months | 0.00 | 4.46 | 19.50 |
| Debtors Others | 176.66 | 11.69 | 0.00 |
| Cash and Bank | 0.83 | 2.00 | 0.46 |
| Cash in hand | 0.09 | 1.43 | 0.44 |
| Balances at Bank | 0.74 | 0.56 | 0.02 |
| Other cash and bank balances | 0.00 | 0.00 | 0.00 |
| Other Current Assets | 0.01 | 0.00 | 0.00 |
| Interest accrued on Investments | 0.00 | 0.00 | 0.00 |
| Interest accrued on Debentures | 0.00 | 0.00 | 0.00 |
| Deposits with Government | 0.00 | 0.00 | 0.00 |
| Interest accrued and or due on loans | 0.00 | 0.00 | 0.00 |
| Prepaid Expenses | 0.01 | 0.00 | 0.00 |
| Other current_assets | 0.00 | 0.00 | 0.00 |
| Short Term Loans and Advances | 76.08 | 6.37 | 8.65 |
| Advances recoverable in cash or in kind | 73.18 | 5.03 | 1.48 |
| Advance income tax and TDS | 1.22 | 0.08 | 0.03 |
| Amounts due from directors | 0.00 | 0.00 | 0.00 |
| Due From Subsidiaries | 0.00 | 0.00 | 0.00 |
| Inter corporate deposits | 0.00 | 0.00 | 0.00 |
| Corporate Deposits | 0.00 | 0.00 | 0.00 |
| Other Loans & Advances | 1.68 | 1.26 | 7.15 |
| Total Current Assets | 333.83 | 101.34 | 82.10 |
| Net Current Assets (Including Current Investments) | 291.75 | 49.67 | 2.23 |
| Miscellaneous Expenses not written off | 0.00 | 0.87 | 0.03 |
| Total Assets | 396.05 | 104.06 | 84.06 |
| Contingent Liabilities | 0.00 | 0.00 | 0.00 |
| Total Debt | 46.16 | 35.78 | 57.95 |
| Book Value | 33.80 | 12.33 | 7.20 |
| Adjusted Book Value | 33.80 | 12.33 | 7.20 |