| (Rs.in Million) |
| Particulars | Mar 2024 | Mar 2023 | Mar 2022 | Mar 2021 |
| EQUITY AND LIABILITIES | 0 | 0 | 0 | 0 |
| Share Capital | 40.00 | 26.52 | 7.50 | 7.50 |
| Equity - Authorised | 100.00 | 50.00 | 50.00 | 10.00 |
| Equity - Issued | 40.00 | 26.52 | 7.50 | 7.50 |
| Equity Paid Up | 40.00 | 26.52 | 7.50 | 7.50 |
| Equity Shares Forfeited | 0.00 | 0.00 | 0.00 | 0.00 |
| Adjustments to Equity | 0.00 | 0.00 | 0.00 | 0.00 |
| Preference Capital Paid Up | 0.00 | 0.00 | 0.00 | 0.00 |
| Face Value | 10.00 | 10.00 | 10.00 | 10.00 |
| Share Warrants & Outstandings | 0.00 | 9.77 | 23.56 | 0.00 |
| Total Reserves | 89.60 | 57.23 | 16.77 | 13.70 |
| Securities Premium | 61.65 | 36.09 | 0.00 | 0.00 |
| Capital Reserves | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit & Loss Account Balance | 14.62 | 7.77 | 3.40 | 3.70 |
| General Reserves | 10.00 | 10.00 | 10.00 | 10.00 |
| Other Reserves | 3.34 | 3.37 | 3.37 | 0.00 |
| Reserve excluding Revaluation Reserve | 89.60 | 57.23 | 16.77 | 13.70 |
| Revaluation reserve | 0.00 | 0.00 | 0.00 | 0.00 |
| Shareholder's Funds | 129.60 | 93.52 | 47.83 | 21.20 |
| Minority Interest | 0.00 | 0.00 | 0.00 | 0.00 |
| Long-Term Borrowings | 0.00 | 0.00 | 0.00 | 0.00 |
| Secured Loans | 1.11 | 0.00 | 0.00 | 0.00 |
| Non Convertible Debentures | 0.00 | 0.00 | 0.00 | 0.00 |
| Converible Debentures & Bonds | 0.00 | 0.00 | 0.00 | 0.00 |
| Packing Credit - Bank | 0.00 | 0.00 | 0.00 | 0.00 |
| Inter Corporate & Security Deposit | 0.00 | 0.00 | 0.00 | 0.00 |
| Term Loans - Banks | 0.00 | 0.00 | 0.00 | 0.00 |
| Term Loans - Institutions | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Secured | 1.11 | 0.00 | 0.00 | 0.00 |
| Unsecured Loans | 0.00 | 0.00 | 0.00 | 0.00 |
| Fixed Deposits - Public | 0.00 | 0.00 | 0.00 | 0.00 |
| Loans and advances from subsidiaries | 0.00 | 0.00 | 0.00 | 0.00 |
| Inter Corporate Deposits (Unsecured) | 0.00 | 0.00 | 0.00 | 0.00 |
| Foreign Currency Convertible Notes | 0.00 | 0.00 | 0.00 | 0.00 |
| Long Term Loan in Foreign Currency | 0.00 | 0.00 | 0.00 | 0.00 |
| Loans - Banks | 0.00 | 0.00 | 0.00 | 0.00 |
| Loans - Govt. | 0.00 | 0.00 | 0.00 | 0.00 |
| Loans - Others | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Unsecured Loan | 0.00 | 0.00 | 0.00 | 0.00 |
| Deferred Tax Assets / Liabilities | -0.11 | 0.36 | 0.30 | 0.00 |
| Deferred Tax Assets | 0.82 | 0.17 | 0.02 | 0.00 |
| Deferred Tax Liability | 0.71 | 0.53 | 0.33 | 0.00 |
| Other Long Term Liabilities | 10.77 | 8.30 | 0.57 | 0.00 |
| Long Term Trade Payables | 0.00 | 0.00 | 0.00 | 0.00 |
| Long Term Provisions | 0.29 | 0.00 | 0.00 | 0.00 |
| Total Non-Current Liabilities | 12.06 | 8.66 | 0.87 | 0.00 |
| Current Liabilities | 0 | 0 | 0 | 0 |
| Trade Payables | 37.89 | 35.15 | 17.90 | 0.09 |
| Sundry Creditors | 37.89 | 35.15 | 17.90 | 0.09 |
| Acceptances | 0.00 | 0.00 | 0.00 | 0.00 |
| Due to Subsidiaries- Trade Payables | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Current Liabilities | 5.33 | 4.80 | 5.78 | 0.01 |
| Bank Overdraft / Short term credit | 0.00 | 0.00 | 0.00 | 0.00 |
| Advances received from customers | 0.10 | 0.07 | 0.00 | 0.00 |
| Interest Accrued But Not Due | 0.00 | 0.00 | 0.00 | 0.00 |
| Share Application Money | 0.00 | 0.00 | 0.00 | 0.00 |
| Current maturity of Debentures & Bonds | 0.00 | 0.00 | 0.00 | 0.00 |
| Current maturity - Others | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Liabilities | 5.24 | 4.73 | 5.78 | 0.01 |
| Short Term Borrowings | 30.85 | 22.77 | 7.26 | 0.00 |
| Secured ST Loans repayable on Demands | 29.72 | 20.50 | 0.00 | 0.00 |
| Working Capital Loans- Sec | 29.72 | 20.50 | 0.00 | 0.00 |
| Buyers Credits - Unsec | 0.00 | 0.00 | 0.00 | 0.00 |
| Commercial Borrowings- Unsec | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Unsecured Loans | -28.58 | -18.24 | 7.26 | 0.00 |
| Short Term Provisions | 3.96 | 3.24 | 2.56 | 0.00 |
| Proposed Equity Dividend | 0.00 | 0.00 | 0.00 | 0.00 |
| Provision for Corporate Dividend Tax | 0.00 | 0.00 | 0.00 | 0.00 |
| Provision for Tax | 3.01 | 2.94 | 2.40 | 0.00 |
| Provision for post retirement benefits | 0.00 | 0.00 | 0.00 | 0.00 |
| Preference Dividend | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Provisions | 0.95 | 0.30 | 0.16 | 0.00 |
| Total Current Liabilities | 78.03 | 65.96 | 33.49 | 0.09 |
| Total Liabilities | 219.69 | 168.14 | 82.19 | 21.29 |
| ASSETS | 0 | 0 | 0 | 0 |
| Loans (Non - Current Assets) | 0.00 | 0.00 | 0.00 | 0.00 |
| Gross Block | 47.37 | 28.47 | 13.02 | 0.41 |
| Less: Accumulated Depreciation | 13.87 | 6.94 | 3.89 | 0.40 |
| Less: Impairment of Assets | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Block | 33.50 | 21.53 | 9.12 | 0.01 |
| Lease Adjustment A/c | 0.00 | 0.00 | 0.00 | 0.00 |
| Capital Work in Progress | 0.00 | 0.00 | 0.00 | 0.00 |
| Non Current Investments | 7.64 | 5.10 | 2.58 | 0.00 |
| Long Term Investment | 7.64 | 5.10 | 2.58 | 0.00 |
| Quoted | 7.64 | 5.10 | 2.58 | 0.00 |
| Unquoted | 0.00 | 0.00 | 0.00 | 0.00 |
| Long Term Loans & Advances | 0.80 | 0.61 | 0.54 | 0.00 |
| Other Non Current Assets | 0.00 | 0.00 | 0.00 | 0.00 |
| Total Non-Current Assets | 41.94 | 27.24 | 12.24 | 0.01 |
| Current Assets Loans & Advances | 0 | 0 | 0 | 0 |
| Currents Investments | 0.00 | 0.00 | 0.00 | 0.00 |
| Quoted | 0.00 | 0.00 | 0.00 | 0.00 |
| Unquoted | 0.00 | 0.00 | 0.00 | 0.00 |
| Inventories | 26.09 | 20.58 | 9.35 | 0.02 |
| Raw Materials | 4.61 | 1.68 | 0.00 | 0.00 |
| Work-in Progress | 0.00 | 0.00 | 0.00 | 0.00 |
| Finished Goods | 0.00 | 0.00 | 0.00 | 0.00 |
| Packing Materials | 0.00 | 0.00 | 0.00 | 0.00 |
| Stores and Spare | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Inventory | 21.48 | 18.90 | 9.35 | 0.02 |
| Sundry Debtors | 71.53 | 51.02 | 43.70 | 0.00 |
| Debtors more than Six months | 0.99 | 0.20 | 1.56 | 0.00 |
| Debtors Others | 70.54 | 50.82 | 42.14 | 0.00 |
| Cash and Bank | 28.09 | 40.01 | 14.73 | 21.24 |
| Cash in hand | 0.14 | 0.18 | 0.23 | 0.02 |
| Balances at Bank | 27.94 | 39.83 | 14.50 | 21.22 |
| Other cash and bank balances | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Current Assets | 0.11 | 0.11 | 0.00 | 0.00 |
| Interest accrued on Investments | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest accrued on Debentures | 0.00 | 0.00 | 0.00 | 0.00 |
| Deposits with Government | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest accrued and or due on loans | 0.00 | 0.00 | 0.00 | 0.00 |
| Prepaid Expenses | 0.00 | 0.00 | 0.00 | 0.00 |
| Other current_assets | 0.11 | 0.10 | 0.00 | 0.00 |
| Short Term Loans and Advances | 51.94 | 29.19 | 2.17 | 0.02 |
| Advances recoverable in cash or in kind | 15.07 | 15.82 | 0.25 | 0.00 |
| Advance income tax and TDS | 2.31 | 2.04 | 1.19 | 0.02 |
| Amounts due from directors | 0.00 | 0.00 | 0.00 | 0.00 |
| Due From Subsidiaries | 0.00 | 0.00 | 0.00 | 0.00 |
| Inter corporate deposits | 0.00 | 0.00 | 0.00 | 0.00 |
| Corporate Deposits | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Loans & Advances | 34.56 | 11.33 | 0.73 | 0.00 |
| Total Current Assets | 177.75 | 140.90 | 69.95 | 21.28 |
| Net Current Assets (Including Current Investments) | 99.72 | 74.94 | 36.46 | 21.19 |
| Miscellaneous Expenses not written off | 0.00 | 0.00 | 0.00 | 0.00 |
| Total Assets | 219.69 | 168.14 | 82.19 | 21.29 |
| Contingent Liabilities | 40.00 | 0.00 | 0.00 | 0.00 |
| Total Debt | 32.25 | 22.77 | 7.26 | 0.00 |
| Book Value | 32.40 | 31.58 | 32.35 | 28.26 |
| Adjusted Book Value | 16.20 | 15.79 | 16.18 | 14.13 |