| (Rs.in Million) |
| Particulars | Mar 2024 | Mar 2023 | Mar 2022 |
| EQUITY AND LIABILITIES | 0 | 0 | 0 |
| Share Capital | 42.20 | 42.20 | 31.06 |
| Equity - Authorised | 45.10 | 45.10 | 35.00 |
| Equity - Issued | 42.20 | 42.20 | 31.06 |
| Equity Paid Up | 42.20 | 42.20 | 31.06 |
| 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 | 1.00 | 1.00 | 1.00 |
| Share Warrants & Outstandings | 0.00 | 0.00 | 0.00 |
| Total Reserves | 228.93 | 151.40 | 15.38 |
| Securities Premium | 121.66 | 121.66 | 0.00 |
| Capital Reserves | 9.96 | 9.96 | 0.00 |
| Profit & Loss Account Balance | 97.31 | 19.78 | 15.38 |
| General Reserves | 0.00 | 0.00 | 0.00 |
| Other Reserves | 0.00 | 0.00 | 0.00 |
| Reserve excluding Revaluation Reserve | 228.93 | 151.40 | 15.38 |
| Revaluation reserve | 0.00 | 0.00 | 0.00 |
| Shareholder's Funds | 271.13 | 193.60 | 46.43 |
| Minority Interest | 0.04 | 0.39 | 0.00 |
| Long-Term Borrowings | 0.00 | 0.00 | 0.00 |
| Secured Loans | 27.92 | 48.01 | 0.00 |
| 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 | 26.81 | 46.41 | 0.00 |
| Term Loans - Institutions | 0.00 | 0.00 | 0.00 |
| Other Secured | 1.11 | 1.59 | 0.00 |
| Unsecured Loans | 25.24 | 0.00 | 0.00 |
| 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 | 25.24 | 0.00 | 0.00 |
| Other Unsecured Loan | 0.00 | 0.00 | 0.00 |
| Deferred Tax Assets / Liabilities | 0.00 | 0.00 | 0.00 |
| Deferred Tax Assets | 0.00 | 0.00 | 0.00 |
| Deferred Tax Liability | 0.00 | 0.00 | 0.00 |
| Other Long Term Liabilities | 4.87 | 2.27 | 0.00 |
| Long Term Trade Payables | 0.00 | 0.00 | 0.00 |
| Long Term Provisions | 0.00 | 0.00 | 0.32 |
| Total Non-Current Liabilities | 58.02 | 50.27 | 0.32 |
| Current Liabilities | 0 | 0 | 0 |
| Trade Payables | 144.10 | 518.28 | 0.00 |
| Sundry Creditors | 144.10 | 518.28 | 0.00 |
| Acceptances | 0.00 | 0.00 | 0.00 |
| Due to Subsidiaries- Trade Payables | 0.00 | 0.00 | 0.00 |
| Other Current Liabilities | 37.96 | 72.63 | 0.94 |
| Bank Overdraft / Short term credit | 0.00 | 0.00 | 0.00 |
| Advances received from customers | 6.80 | 0.00 | 0.00 |
| 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 | 31.16 | 72.63 | 0.94 |
| Short Term Borrowings | 328.11 | 275.75 | 0.00 |
| Secured ST Loans repayable on Demands | 192.12 | 191.61 | 0.00 |
| Working Capital Loans- Sec | 192.12 | 191.61 | 0.00 |
| Buyers Credits - Unsec | 0.00 | 0.00 | 0.00 |
| Commercial Borrowings- Unsec | 0.00 | 0.00 | 0.00 |
| Other Unsecured Loans | -56.12 | -107.48 | 0.00 |
| Short Term Provisions | 29.06 | 22.18 | 0.11 |
| Proposed Equity Dividend | 0.00 | 0.00 | 0.00 |
| Provision for Corporate Dividend Tax | 0.00 | 0.00 | 0.00 |
| Provision for Tax | 7.31 | 1.31 | 0.00 |
| Provision for post retirement benefits | 0.00 | 0.00 | 0.00 |
| Preference Dividend | 0.00 | 0.00 | 0.00 |
| Other Provisions | 21.76 | 20.88 | 0.11 |
| Total Current Liabilities | 539.23 | 888.84 | 1.06 |
| Total Liabilities | 868.43 | 1133.10 | 47.81 |
| ASSETS | 0 | 0 | 0 |
| Loans (Non - Current Assets) | 0.00 | 0.00 | 0.00 |
| Gross Block | 15.32 | 14.73 | 0.00 |
| Less: Accumulated Depreciation | 12.33 | 10.53 | 0.00 |
| Less: Impairment of Assets | 0.00 | 0.00 | 0.00 |
| Net Block | 2.99 | 4.20 | 0.00 |
| Lease Adjustment A/c | 0.00 | 0.00 | 0.00 |
| Capital Work in Progress | 0.00 | 0.00 | 0.00 |
| Non Current Investments | 0.28 | 2.00 | 0.00 |
| Long Term Investment | 0.28 | 2.00 | 0.00 |
| Quoted | 0.00 | 0.00 | 0.00 |
| Unquoted | 0.28 | 2.00 | 0.00 |
| Long Term Loans & Advances | 9.60 | 11.28 | 34.12 |
| Other Non Current Assets | 0.00 | 0.00 | 0.00 |
| Total Non-Current Assets | 12.86 | 17.47 | 34.12 |
| 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 | 0.00 | 0.00 | 0.00 |
| Raw Materials | 0.00 | 0.00 | 0.00 |
| Work-in Progress | 0.00 | 0.00 | 0.00 |
| Finished Goods | 0.00 | 0.00 | 0.00 |
| 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 | 640.03 | 923.53 | 4.37 |
| Debtors more than Six months | 4.09 | 5.90 | 0.00 |
| Debtors Others | 635.94 | 917.63 | 4.37 |
| Cash and Bank | 46.35 | 54.57 | 8.26 |
| Cash in hand | 27.56 | 25.90 | 6.13 |
| Balances at Bank | 18.79 | 28.67 | 2.13 |
| Other cash and bank balances | 0.00 | 0.00 | 0.00 |
| Other Current Assets | 9.48 | 3.99 | 0.96 |
| 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 | 7.47 | 3.57 | 0.96 |
| Prepaid Expenses | 0.87 | 0.03 | 0.00 |
| Other current_assets | 1.13 | 0.39 | 0.00 |
| Short Term Loans and Advances | 159.71 | 133.54 | 0.11 |
| Advances recoverable in cash or in kind | 58.46 | 67.65 | 0.00 |
| Advance income tax and TDS | 0.00 | 0.00 | 0.00 |
| 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 | 101.25 | 65.90 | 0.11 |
| Total Current Assets | 855.57 | 1115.63 | 13.69 |
| Net Current Assets (Including Current Investments) | 316.34 | 226.79 | 12.64 |
| Miscellaneous Expenses not written off | 0.00 | 0.00 | 0.00 |
| Total Assets | 868.43 | 1133.10 | 47.81 |
| Contingent Liabilities | 0.00 | 0.00 | 0.00 |
| Total Debt | 381.26 | 323.76 | 0.00 |
| Book Value | 6.42 | 4.59 | 1.50 |
| Adjusted Book Value | 2.14 | 1.53 | 0.50 |