| (Rs.in Million) |
| Particulars | Mar 2024 | Mar 2023 |
| EQUITY AND LIABILITIES | 0 | 0 |
| Share Capital | 196.10 | 107.10 |
| Equity - Authorised | 250.00 | 250.00 |
| Equity - Issued | 196.10 | 107.10 |
| Equity Paid Up | 196.10 | 107.10 |
| Equity Shares Forfeited | 0.00 | 0.00 |
| Adjustments to Equity | 0.00 | 0.00 |
| Preference Capital Paid Up | 0.00 | 0.00 |
| Face Value | 10.00 | 10.00 |
| Share Warrants & Outstandings | 63.12 | 0.00 |
| Total Reserves | 166.79 | 27.52 |
| Securities Premium | 146.76 | 13.26 |
| Capital Reserves | 0.00 | 0.00 |
| Profit & Loss Account Balance | 20.03 | 14.26 |
| General Reserves | 0.00 | 0.00 |
| Other Reserves | 0.00 | 0.00 |
| Reserve excluding Revaluation Reserve | 166.79 | 27.52 |
| Revaluation reserve | 0.00 | 0.00 |
| Shareholder's Funds | 426.02 | 134.62 |
| Minority Interest | 0.05 | 0.00 |
| Long-Term Borrowings | 0.00 | 0.00 |
| Secured Loans | 2.72 | 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 | 2.72 | 0.00 |
| Unsecured Loans | 0.00 | 10.35 |
| 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 | 0.00 | 10.35 |
| Other Unsecured Loan | 0.00 | 0.00 |
| Deferred Tax Assets / Liabilities | 1.94 | 2.05 |
| Deferred Tax Assets | 0.00 | 0.00 |
| Deferred Tax Liability | 1.94 | 2.05 |
| Other Long Term Liabilities | 0.00 | 0.00 |
| Long Term Trade Payables | 0.00 | 0.00 |
| Long Term Provisions | 0.18 | 0.00 |
| Total Non-Current Liabilities | 4.84 | 12.39 |
| Current Liabilities | 0 | 0 |
| Trade Payables | 18.43 | 18.80 |
| Sundry Creditors | 18.43 | 18.80 |
| Acceptances | 0.00 | 0.00 |
| Due to Subsidiaries- Trade Payables | 0.00 | 0.00 |
| Other Current Liabilities | 36.82 | 2.65 |
| Bank Overdraft / Short term credit | 0.00 | 0.00 |
| Advances received from customers | 3.94 | 0.07 |
| 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 | 32.88 | 2.57 |
| Short Term Borrowings | 85.32 | 4.60 |
| Secured ST Loans repayable on Demands | 85.32 | 4.60 |
| Working Capital Loans- Sec | 85.32 | 4.60 |
| Buyers Credits - Unsec | 0.00 | 0.00 |
| Commercial Borrowings- Unsec | 0.00 | 0.00 |
| Other Unsecured Loans | -85.32 | -4.60 |
| Short Term Provisions | 3.33 | 2.81 |
| Proposed Equity Dividend | 0.00 | 0.00 |
| Provision for Corporate Dividend Tax | 0.00 | 0.00 |
| Provision for Tax | 3.33 | 2.81 |
| Provision for post retirement benefits | 0.00 | 0.00 |
| Preference Dividend | 0.00 | 0.00 |
| Other Provisions | 0.00 | 0.00 |
| Total Current Liabilities | 143.90 | 28.85 |
| Total Liabilities | 574.81 | 175.87 |
| ASSETS | 0 | 0 |
| Gross Block | 33.43 | 26.80 |
| Less: Accumulated Depreciation | 11.97 | 9.28 |
| Less: Impairment of Assets | 0.00 | 0.00 |
| Net Block | 21.46 | 17.52 |
| Lease Adjustment A/c | 0.00 | 0.00 |
| Capital Work in Progress | 130.83 | 36.45 |
| Non Current Investments | 0.00 | 0.00 |
| Long Term Investment | 0.00 | 0.00 |
| Quoted | 0.00 | 0.00 |
| Unquoted | 0.00 | 0.00 |
| Long Term Loans & Advances | 269.82 | 54.57 |
| Other Non Current Assets | 2.61 | 0.36 |
| Total Non-Current Assets | 424.72 | 108.90 |
| Current Assets Loans & Advances | 0 | 0 |
| Currents Investments | 0.00 | 0.00 |
| Quoted | 0.00 | 0.00 |
| Unquoted | 0.00 | 0.00 |
| Inventories | 107.73 | 29.31 |
| 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 | 107.73 | 29.31 |
| Sundry Debtors | 25.52 | 8.88 |
| Debtors more than Six months | 0.00 | 0.00 |
| Debtors Others | 25.52 | 8.88 |
| Cash and Bank | 4.42 | 7.52 |
| Cash in hand | 0.33 | 0.94 |
| Balances at Bank | 4.09 | 6.58 |
| Other cash and bank balances | 0.00 | 0.00 |
| Other Current Assets | 0.09 | 21.27 |
| 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 | 0.09 | 0.00 |
| Prepaid Expenses | 0.00 | 0.00 |
| Other current_assets | 0.00 | 21.27 |
| Short Term Loans and Advances | 12.33 | 0.00 |
| Advances recoverable in cash or in kind | 3.94 | 0.00 |
| Advance income tax and TDS | 0.54 | 0.00 |
| 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 | 7.86 | 0.00 |
| Total Current Assets | 150.09 | 66.97 |
| Net Current Assets (Including Current Investments) | 6.19 | 38.12 |
| Miscellaneous Expenses not written off | 0.00 | 0.00 |
| Total Assets | 574.81 | 175.87 |
| Contingent Liabilities | 0.08 | 0.08 |
| Total Debt | 88.54 | 14.94 |
| Book Value | 18.51 | 12.57 |
| Adjusted Book Value | 18.51 | 12.57 |