| (Rs.in Million) |
| Particulars | Mar 2024 | Mar 2023 | Mar 2022 | Mar 2021 | Mar 2020 |
| EQUITY AND LIABILITIES | 0 | 0 | 0 | 0 | 0 |
| Share Capital | 36.11 | 36.11 | 36.11 | 27.61 | 3.28 |
| Equity - Authorised | 50.00 | 50.00 | 50.00 | 50.00 | 50.00 |
| Equity - Issued | 36.11 | 36.11 | 36.11 | 27.61 | 3.28 |
| Equity Paid Up | 36.11 | 36.11 | 36.11 | 27.61 | 3.28 |
| Equity Shares Forfeited | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Adjustments to Equity | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Preference Capital Paid Up | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Face Value | 10.00 | 10.00 | 10.00 | 10.00 | 10.00 |
| Share Warrants & Outstandings | 55.28 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total Reserves | 194.15 | 182.70 | 160.84 | -11.54 | -25.81 |
| Securities Premium | 141.31 | 141.31 | 141.31 | 0.12 | 0.00 |
| Capital Reserves | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit & Loss Account Balance | 52.28 | 40.83 | 19.28 | -11.73 | -25.92 |
| General Reserves | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Reserves | 0.57 | 0.57 | 0.25 | 0.07 | 0.11 |
| Reserve excluding Revaluation Reserve | 194.15 | 182.70 | 160.84 | -11.54 | -25.81 |
| Revaluation reserve | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Shareholder's Funds | 285.55 | 218.82 | 196.95 | 16.07 | -22.53 |
| Minority Interest | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Long-Term Borrowings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Secured Loans | 20.01 | 13.93 | 8.89 | 2.55 | 0.00 |
| Non Convertible Debentures | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Converible Debentures & Bonds | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Packing Credit - Bank | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Inter Corporate & Security Deposit | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Term Loans - Banks | 22.20 | 16.85 | 9.57 | 4.60 | 0.00 |
| Term Loans - Institutions | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Secured | -2.19 | -2.92 | -0.68 | -2.05 | 0.00 |
| Unsecured Loans | 17.53 | 12.08 | 1.35 | 17.97 | 38.70 |
| Fixed Deposits - Public | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Loans and advances from subsidiaries | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Inter Corporate Deposits (Unsecured) | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Foreign Currency Convertible Notes | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Long Term Loan in Foreign Currency | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Loans - Banks | 0.00 | 0.00 | 0.00 | 2.95 | 0.00 |
| Loans - Govt. | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Loans - Others | 17.53 | 12.08 | 1.35 | 15.48 | 0.00 |
| Other Unsecured Loan | 0.00 | 0.00 | 0.00 | -0.45 | 38.70 |
| Deferred Tax Assets / Liabilities | 2.12 | 2.52 | 0.96 | -6.05 | -0.05 |
| Deferred Tax Assets | 0.00 | 0.00 | 0.57 | 6.24 | 0.11 |
| Deferred Tax Liability | 2.12 | 2.52 | 1.53 | 0.19 | 0.06 |
| Other Long Term Liabilities | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Long Term Trade Payables | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Long Term Provisions | 2.80 | 2.76 | 2.94 | 0.71 | 0.53 |
| Total Non-Current Liabilities | 42.46 | 31.29 | 14.14 | 15.19 | 39.17 |
| Current Liabilities | 0 | 0 | 0 | 0 | 0 |
| Trade Payables | 13.52 | 10.39 | 19.43 | 13.04 | 4.94 |
| Sundry Creditors | 13.52 | 10.39 | 19.43 | 13.04 | 4.94 |
| Acceptances | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Due to Subsidiaries- Trade Payables | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Current Liabilities | 67.33 | 49.61 | 55.78 | 5.40 | 1.66 |
| Bank Overdraft / Short term credit | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Advances received from customers | 42.30 | 39.35 | 51.48 | 1.19 | 0.00 |
| Interest Accrued But Not Due | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Share Application Money | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Current maturity of Debentures & Bonds | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Current maturity - Others | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Liabilities | 25.03 | 10.26 | 4.30 | 4.21 | 1.66 |
| Short Term Borrowings | 86.21 | 19.99 | 19.10 | 20.24 | 18.33 |
| Secured ST Loans repayable on Demands | 86.21 | 19.99 | 19.10 | 20.24 | 18.33 |
| Working Capital Loans- Sec | 86.21 | 19.99 | 19.10 | 20.24 | 0.00 |
| Buyers Credits - Unsec | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Commercial Borrowings- Unsec | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Unsecured Loans | -86.21 | -19.99 | -19.10 | -20.24 | 0.00 |
| Short Term Provisions | 8.45 | 6.98 | 3.35 | 1.50 | 0.65 |
| Proposed Equity Dividend | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Provision for Corporate Dividend Tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Provision for Tax | 8.45 | 6.93 | 3.30 | 1.49 | 0.65 |
| Provision for post retirement benefits | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Preference Dividend | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Provisions | 0.00 | 0.05 | 0.04 | 0.01 | 0.00 |
| Total Current Liabilities | 175.51 | 86.96 | 97.65 | 40.18 | 25.59 |
| Total Liabilities | 503.51 | 337.07 | 308.75 | 71.44 | 42.22 |
| ASSETS | 0 | 0 | 0 | 0 | 0 |
| Gross Block | 164.60 | 154.13 | 125.94 | 15.33 | 4.30 |
| Less: Accumulated Depreciation | 71.27 | 42.06 | 15.14 | 2.84 | 0.96 |
| Less: Impairment of Assets | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Block | 93.33 | 112.07 | 110.80 | 12.49 | 3.35 |
| Lease Adjustment A/c | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Capital Work in Progress | 0.00 | 0.00 | 0.33 | 0.00 | 0.00 |
| Non Current Investments | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Long Term Investment | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Quoted | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Unquoted | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Long Term Loans & Advances | 24.68 | 22.21 | 24.01 | 1.46 | 1.13 |
| Other Non Current Assets | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total Non-Current Assets | 149.18 | 143.89 | 148.29 | 26.25 | 14.64 |
| Current Assets Loans & Advances | 0 | 0 | 0 | 0 | 0 |
| Currents Investments | 0.70 | 0.70 | 0.00 | 0.00 | 0.00 |
| Quoted | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Unquoted | 0.70 | 0.70 | 0.00 | 0.00 | 0.00 |
| Inventories | 106.68 | 66.83 | 71.30 | 30.81 | 14.08 |
| Raw Materials | 104.86 | 65.63 | 54.33 | 18.96 | 13.19 |
| Work-in Progress | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Finished Goods | 1.82 | 1.21 | 16.97 | 11.86 | 0.89 |
| Packing Materials | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Stores and Spare | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Inventory | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Sundry Debtors | 133.05 | 78.47 | 13.59 | 6.63 | 6.45 |
| Debtors more than Six months | 62.23 | 11.29 | 0.00 | 0.00 | 0.00 |
| Debtors Others | 70.82 | 67.18 | 13.59 | 6.63 | 6.45 |
| Cash and Bank | 53.52 | 8.14 | 48.92 | 0.41 | 2.92 |
| Cash in hand | 1.59 | 1.28 | 0.44 | 0.36 | 0.11 |
| Balances at Bank | 51.93 | 6.86 | 48.48 | 0.05 | 2.80 |
| Other cash and bank balances | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Current Assets | 0.52 | 0.20 | 0.30 | 0.00 | 0.07 |
| Interest accrued on Investments | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest accrued on Debentures | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Deposits with Government | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest accrued and or due on loans | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Prepaid Expenses | 0.52 | 0.20 | 0.30 | 0.00 | 0.07 |
| Other current_assets | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Short Term Loans and Advances | 59.87 | 38.84 | 26.36 | 7.34 | 4.07 |
| Advances recoverable in cash or in kind | 31.15 | 31.32 | 8.70 | 5.48 | 2.88 |
| Advance income tax and TDS | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Amounts due from directors | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Due From Subsidiaries | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Inter corporate deposits | 10.00 | 0.00 | 7.63 | 0.00 | 0.00 |
| Corporate Deposits | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Loans & Advances | 18.72 | 7.52 | 10.04 | 1.87 | 1.19 |
| Total Current Assets | 354.32 | 193.18 | 160.46 | 45.19 | 27.58 |
| Net Current Assets (Including Current Investments) | 178.82 | 106.22 | 62.81 | 5.01 | 2.00 |
| Miscellaneous Expenses not written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total Assets | 503.51 | 337.07 | 308.75 | 71.44 | 42.22 |
| Contingent Liabilities | 0.10 | 0.10 | 0.10 | 0.08 | 0.07 |
| Total Debt | 125.94 | 48.92 | 30.02 | 43.26 | 57.03 |
| Book Value | 63.76 | 60.59 | 54.54 | 5.82 | -68.80 |
| Adjusted Book Value | 63.76 | 60.59 | 54.54 | 5.82 | -68.80 |