| (Rs.in Million) |
| Particulars | Mar 2024 | Mar 2023 | Mar 2022 | Mar 2021 |
| EQUITY AND LIABILITIES | 0 | 0 | 0 | 0 |
| Share Capital | 36.16 | 18.25 | 18.25 | 11.85 |
| Equity - Authorised | 50.00 | 50.00 | 50.00 | 50.00 |
| Equity - Issued | 36.51 | 18.25 | 18.25 | 11.85 |
| Equity Paid Up | 36.16 | 18.25 | 18.25 | 11.85 |
| 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 | 0.00 | 0.00 | 0.00 |
| Total Reserves | -2.59 | -6.36 | 12.51 | 3.47 |
| Securities Premium | 52.85 | 17.10 | 17.10 | 7.50 |
| Capital Reserves | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit & Loss Account Balance | -55.45 | -23.46 | -4.59 | -4.03 |
| General Reserves | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Reserves | 0.00 | 0.00 | 0.00 | 0.00 |
| Reserve excluding Revaluation Reserve | -2.59 | -6.36 | 12.51 | 3.47 |
| Revaluation reserve | 0.00 | 0.00 | 0.00 | 0.00 |
| Shareholder's Funds | 33.57 | 11.89 | 30.77 | 15.33 |
| Minority Interest | -4.27 | -1.29 | 0.09 | 0.00 |
| Long-Term Borrowings | 0.00 | 0.00 | 0.00 | 0.00 |
| Secured Loans | 49.71 | 18.39 | 1.30 | 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 | 49.71 | 18.39 | 1.30 | 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 | 0.00 | 0.00 | 0.00 | 0.00 |
| Deferred Tax Assets | 0.00 | 0.00 | 0.00 | 0.00 |
| Deferred Tax Liability | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Long Term Liabilities | 109.89 | 43.33 | 17.64 | 0.00 |
| Long Term Trade Payables | 0.00 | 0.00 | 0.00 | 0.00 |
| Long Term Provisions | 0.00 | 0.00 | 0.00 | 0.00 |
| Total Non-Current Liabilities | 159.60 | 61.72 | 18.94 | 0.00 |
| Current Liabilities | 0 | 0 | 0 | 0 |
| Trade Payables | 24.54 | 9.30 | 2.52 | 0.12 |
| Sundry Creditors | 24.54 | 9.30 | 2.52 | 0.12 |
| 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 | 28.86 | 10.97 | 3.33 | 0.01 |
| Bank Overdraft / Short term credit | 0.00 | 0.00 | 0.00 | 0.00 |
| Advances received from customers | 5.25 | 0.00 | 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 | 23.61 | 10.97 | 3.33 | 0.01 |
| Short Term Borrowings | 36.13 | 11.25 | 0.00 | 0.50 |
| Secured ST Loans repayable on Demands | 11.48 | 6.55 | 0.00 | 0.00 |
| Working Capital Loans- Sec | 0.00 | 0.00 | 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 | 24.65 | 4.70 | 0.00 | 0.50 |
| Short Term Provisions | 0.00 | 0.00 | 0.01 | 0.01 |
| 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 | 0.00 | 0.00 | 0.01 | 0.01 |
| 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 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total Current Liabilities | 89.52 | 31.52 | 5.85 | 0.63 |
| Total Liabilities | 278.43 | 103.85 | 55.66 | 15.95 |
| ASSETS | 0 | 0 | 0 | 0 |
| Gross Block | 190.16 | 63.64 | 26.51 | 0.35 |
| Less: Accumulated Depreciation | 39.82 | 3.52 | 0.46 | 0.33 |
| Less: Impairment of Assets | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Block | 150.34 | 60.12 | 26.05 | 0.02 |
| 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 | 0.00 | 0.00 | 0.00 | 0.00 |
| Long Term Investment | 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 |
| Long Term Loans & Advances | 26.40 | 14.82 | 4.23 | 0.02 |
| Other Non Current Assets | 0.00 | 0.00 | 0.00 | 0.00 |
| Total Non-Current Assets | 176.74 | 74.94 | 30.28 | 0.04 |
| Current Assets Loans & Advances | 0 | 0 | 0 | 0 |
| Currents Investments | 8.89 | 2.09 | 2.09 | 3.04 |
| Quoted | 8.89 | 2.09 | 0.00 | 3.04 |
| Unquoted | 0.00 | 0.00 | 2.09 | 0.00 |
| Inventories | 40.88 | 19.64 | 3.53 | 0.00 |
| Raw Materials | 3.74 | 2.52 | 1.09 | 0.00 |
| Work-in Progress | 0.14 | 0.52 | 0.48 | 0.00 |
| Finished Goods | 37.00 | 16.60 | 1.96 | 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 | 0.00 | 0.00 | 0.00 | 0.00 |
| Sundry Debtors | 4.06 | 0.14 | 0.05 | 0.00 |
| Debtors more than Six months | 0.14 | 0.05 | 0.00 | 0.00 |
| Debtors Others | 3.92 | 0.09 | 0.05 | 0.00 |
| Cash and Bank | 25.11 | 1.42 | 14.73 | 12.71 |
| Cash in hand | 2.20 | 0.15 | 0.11 | 0.00 |
| Balances at Bank | 22.91 | 1.27 | 14.63 | 12.71 |
| Other cash and bank balances | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Current Assets | 1.50 | 0.04 | 0.32 | 0.00 |
| Interest accrued on Investments | 0.00 | 0.01 | 0.29 | 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 | 0.08 | 0.03 | 0.02 | 0.00 |
| Other current_assets | 1.43 | 0.00 | 0.00 | 0.00 |
| Short Term Loans and Advances | 20.95 | 5.07 | 4.48 | 0.16 |
| Advances recoverable in cash or in kind | 10.69 | 0.64 | 3.11 | 0.16 |
| Advance income tax and TDS | 0.00 | 0.00 | 0.00 | 0.00 |
| 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 | 10.26 | 4.43 | 1.37 | 0.01 |
| Total Current Assets | 101.40 | 28.40 | 25.19 | 15.91 |
| Net Current Assets (Including Current Investments) | 11.88 | -3.12 | 19.34 | 15.29 |
| Miscellaneous Expenses not written off | 0.28 | 0.51 | 0.18 | 0.00 |
| Total Assets | 278.43 | 103.85 | 55.66 | 15.95 |
| Contingent Liabilities | 0.00 | 0.00 | 0.00 | 0.00 |
| Total Debt | 86.27 | 30.05 | 1.67 | 0.50 |
| Book Value | 9.20 | 6.24 | 16.76 | 12.93 |
| Adjusted Book Value | 9.20 | 4.51 | 12.13 | 9.36 |