| (Rs.in Million) |
| Particulars | Mar 2024 | Mar 2023 |
| EQUITY AND LIABILITIES | 0 | 0 |
| Share Capital | 553.72 | 276.86 |
| Equity - Authorised | 560.00 | 300.00 |
| Equity - Issued | 553.72 | 276.86 |
| Equity Paid Up | 553.72 | 276.86 |
| Equity Shares Forfeited | 0.00 | 0.00 |
| Adjustments to Equity | 0.00 | 0.00 |
| Preference Capital Paid Up | 0.00 | 0.00 |
| Face Value | 1.00 | 1.00 |
| Share Warrants & Outstandings | 0.00 | 0.00 |
| Total Reserves | 90.23 | -123.56 |
| Securities Premium | 207.65 | 0.00 |
| Capital Reserves | 0.00 | 0.00 |
| Profit & Loss Account Balance | -46.82 | -45.66 |
| General Reserves | 0.00 | 0.00 |
| Other Reserves | -70.59 | -77.89 |
| Reserve excluding Revaluation Reserve | 90.23 | -123.56 |
| Revaluation reserve | 0.00 | 0.00 |
| Shareholder's Funds | 643.95 | 153.30 |
| Minority Interest | 1.40 | 0.00 |
| Long-Term Borrowings | 0.00 | 0.00 |
| Secured Loans | 0.00 | 0.00 |
| Non Convertible Debentures | 0.00 | 0.00 |
| Converible Debentures & Bonds | 0.00 | 0.00 |
| Packing Credit - Bank | 0.00 | 0.00 |
| Inter Corporate & Security Deposit | 0.00 | 0.00 |
| Term Loans - Banks | 0.00 | 0.00 |
| Term Loans - Institutions | 0.00 | 0.00 |
| Other Secured | 0.00 | 0.00 |
| Unsecured Loans | 32.10 | 24.81 |
| Fixed Deposits - Public | 0.00 | 0.00 |
| Loans and advances from subsidiaries | 0.00 | 0.00 |
| Inter Corporate Deposits (Unsecured) | 0.00 | 0.00 |
| Foreign Currency Convertible Notes | 0.00 | 0.00 |
| Long Term Loan in Foreign Currency | 0.00 | 0.00 |
| Loans - Banks | 0.00 | 0.00 |
| Loans - Govt. | 0.00 | 0.00 |
| Loans - Others | 32.10 | 24.81 |
| Other Unsecured Loan | 0.00 | 0.00 |
| Deferred Tax Assets / Liabilities | -4.26 | -8.46 |
| Deferred Tax Assets | 4.26 | 8.46 |
| Deferred Tax Liability | 0.00 | 0.00 |
| Other Long Term Liabilities | 6.78 | 0.00 |
| Long Term Trade Payables | 0.00 | 0.00 |
| Long Term Provisions | 0.00 | 0.00 |
| Total Non-Current Liabilities | 34.63 | 16.35 |
| Current Liabilities | 0 | 0 |
| Trade Payables | 23.79 | 13.70 |
| Sundry Creditors | 23.79 | 13.70 |
| Acceptances | 0.00 | 0.00 |
| Due to Subsidiaries- Trade Payables | 0.00 | 0.00 |
| Other Current Liabilities | 3.23 | 0.93 |
| Bank Overdraft / Short term credit | 0.00 | 0.00 |
| Advances received from customers | 1.44 | 0.72 |
| Interest Accrued But Not Due | 0.00 | 0.00 |
| Share Application Money | 0.00 | 0.00 |
| Current maturity of Debentures & Bonds | 0.00 | 0.00 |
| Current maturity - Others | 0.00 | 0.00 |
| Other Liabilities | 1.79 | 0.21 |
| Short Term Borrowings | 0.00 | 6.01 |
| Secured ST Loans repayable on Demands | 0.00 | 0.00 |
| Working Capital Loans- Sec | 0.00 | 0.00 |
| Buyers Credits - Unsec | 0.00 | 0.00 |
| Commercial Borrowings- Unsec | 0.00 | 0.00 |
| Other Unsecured Loans | 0.00 | 6.01 |
| Short Term Provisions | 0.00 | 0.00 |
| Proposed Equity Dividend | 0.00 | 0.00 |
| Provision for Corporate Dividend Tax | 0.00 | 0.00 |
| Provision for Tax | 0.00 | 0.00 |
| Provision for post retirement benefits | 0.00 | 0.00 |
| Preference Dividend | 0.00 | 0.00 |
| Other Provisions | 0.00 | 0.00 |
| Total Current Liabilities | 27.02 | 20.64 |
| Total Liabilities | 707.00 | 190.29 |
| ASSETS | 0 | 0 |
| Gross Block | 9.34 | 1.53 |
| Less: Accumulated Depreciation | 0.95 | 0.53 |
| Less: Impairment of Assets | 0.00 | 0.00 |
| Net Block | 8.39 | 1.00 |
| Lease Adjustment A/c | 0.00 | 0.00 |
| Capital Work in Progress | 0.00 | 0.00 |
| Non Current Investments | 176.40 | 0.00 |
| Long Term Investment | 176.40 | 0.00 |
| Quoted | 0.00 | 0.00 |
| Unquoted | 176.40 | 0.00 |
| Long Term Loans & Advances | 112.47 | 0.00 |
| Other Non Current Assets | 0.00 | 0.00 |
| Total Non-Current Assets | 297.26 | 1.00 |
| Current Assets Loans & Advances | 0 | 0 |
| Currents Investments | 16.84 | 9.54 |
| Quoted | 16.84 | 9.54 |
| Unquoted | 0.00 | 0.00 |
| Inventories | 88.42 | 96.76 |
| Raw Materials | 0.00 | 0.00 |
| Work-in Progress | 0.00 | 0.00 |
| Finished Goods | 0.00 | 0.00 |
| Packing Materials | 0.00 | 0.00 |
| Stores and Spare | 0.00 | 0.00 |
| Other Inventory | 88.42 | 96.76 |
| Sundry Debtors | 91.00 | 57.09 |
| Debtors more than Six months | 11.29 | 3.95 |
| Debtors Others | 79.71 | 53.14 |
| Cash and Bank | 188.32 | 19.93 |
| Cash in hand | 0.57 | 0.75 |
| Balances at Bank | 187.75 | 19.19 |
| Other cash and bank balances | 0.00 | 0.00 |
| Other Current Assets | 3.79 | 0.21 |
| Interest accrued on Investments | 0.00 | 0.00 |
| Interest accrued on Debentures | 0.00 | 0.00 |
| Deposits with Government | 0.00 | 0.00 |
| Interest accrued and or due on loans | 0.00 | 0.00 |
| Prepaid Expenses | 0.18 | 0.21 |
| Other current_assets | 3.61 | 0.00 |
| Short Term Loans and Advances | 21.37 | 5.77 |
| Advances recoverable in cash or in kind | 17.93 | 0.11 |
| Advance income tax and TDS | 0.49 | 0.08 |
| Amounts due from directors | 0.00 | 0.00 |
| Due From Subsidiaries | 0.00 | 0.00 |
| Inter corporate deposits | 0.00 | 0.00 |
| Corporate Deposits | 0.00 | 0.00 |
| Other Loans & Advances | 2.95 | 5.59 |
| Total Current Assets | 409.74 | 189.29 |
| Net Current Assets (Including Current Investments) | 382.72 | 168.66 |
| Miscellaneous Expenses not written off | 0.00 | 0.00 |
| Total Assets | 707.00 | 190.29 |
| Contingent Liabilities | 0.15 | 0.15 |
| Total Debt | 32.10 | 30.82 |
| Book Value | 1.16 | 0.55 |
| Adjusted Book Value | 1.16 | 0.33 |