| (Rs.in Million) |
| Particulars | Mar 2023 | Mar 2022 | Mar 2021 |
| EQUITY AND LIABILITIES | 0 | 0 | 0 |
| Share Capital | 75.50 | 75.50 | 1.50 |
| Equity - Authorised | 110.00 | 110.00 | 2.00 |
| Equity - Issued | 75.50 | 75.50 | 1.50 |
| Equity Paid Up | 75.50 | 75.50 | 1.50 |
| 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 | 10.00 | 10.00 | 10.00 |
| Share Warrants & Outstandings | 0.00 | 0.00 | 0.00 |
| Total Reserves | 200.21 | 159.72 | 101.63 |
| Securities Premium | 82.51 | 82.51 | 0.00 |
| Capital Reserves | 0.00 | 0.00 | 0.00 |
| Profit & Loss Account Balance | 116.89 | 76.41 | 100.82 |
| General Reserves | 0.00 | 0.00 | 0.00 |
| Other Reserves | 0.81 | 0.81 | 0.81 |
| Reserve excluding Revaluation Reserve | 200.21 | 159.72 | 101.63 |
| Revaluation reserve | 0.00 | 0.00 | 0.00 |
| Shareholder's Funds | 275.71 | 235.22 | 103.13 |
| Minority Interest | 0.00 | 0.00 | 0.00 |
| Long-Term Borrowings | 0.00 | 0.00 | 0.00 |
| Secured Loans | 13.51 | 10.59 | 13.54 |
| 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 | 15.41 | 8.57 | 11.74 |
| Term Loans - Institutions | 0.00 | 0.00 | 0.00 |
| Other Secured | -1.90 | 2.02 | 1.80 |
| Unsecured Loans | 0.00 | 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 | 0.00 | 0.00 | 0.00 |
| Other Unsecured Loan | 0.00 | 0.00 | 0.00 |
| Deferred Tax Assets / Liabilities | 0.22 | 0.23 | -0.91 |
| Deferred Tax Assets | 0.68 | 0.00 | 0.91 |
| Deferred Tax Liability | 0.89 | 0.23 | 0.00 |
| Other Long Term Liabilities | 0.00 | 0.00 | 0.00 |
| Long Term Trade Payables | 0.00 | 0.00 | 0.00 |
| Long Term Provisions | 2.52 | 2.45 | 0.00 |
| Total Non-Current Liabilities | 16.25 | 13.27 | 12.62 |
| Current Liabilities | 0 | 0 | 0 |
| Trade Payables | 37.41 | 33.48 | 19.62 |
| Sundry Creditors | 37.41 | 33.48 | 19.62 |
| Acceptances | 0.00 | 0.00 | 0.00 |
| Due to Subsidiaries- Trade Payables | 0.00 | 0.00 | 0.00 |
| Other Current Liabilities | 15.94 | 12.13 | 8.27 |
| Bank Overdraft / Short term credit | 0.00 | 0.00 | 0.00 |
| Advances received from customers | 4.40 | 6.18 | 1.92 |
| Interest Accrued But Not Due | 0.16 | 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 | 11.38 | 5.95 | 6.35 |
| Short Term Borrowings | 5.52 | 0.00 | 1.63 |
| Secured ST Loans repayable on Demands | 5.52 | 0.00 | 1.63 |
| Working Capital Loans- Sec | 5.52 | 0.00 | 1.63 |
| Buyers Credits - Unsec | 0.00 | 0.00 | 0.00 |
| Commercial Borrowings- Unsec | 0.00 | 0.00 | 0.00 |
| Other Unsecured Loans | -5.52 | 0.00 | -1.63 |
| Short Term Provisions | 14.17 | 10.30 | 5.76 |
| Proposed Equity Dividend | 0.00 | 0.00 | 0.00 |
| Provision for Corporate Dividend Tax | 0.00 | 0.00 | 0.00 |
| Provision for Tax | 14.00 | 10.16 | 5.76 |
| Provision for post retirement benefits | 0.00 | 0.00 | 0.00 |
| Preference Dividend | 0.00 | 0.00 | 0.00 |
| Other Provisions | 0.17 | 0.14 | 0.00 |
| Total Current Liabilities | 73.04 | 55.91 | 35.28 |
| Total Liabilities | 365.00 | 304.39 | 151.02 |
| ASSETS | 0 | 0 | 0 |
| Gross Block | 130.97 | 130.18 | 118.17 |
| Less: Accumulated Depreciation | 64.44 | 60.41 | 55.62 |
| Less: Impairment of Assets | 0.00 | 0.00 | 0.00 |
| Net Block | 66.53 | 69.77 | 62.55 |
| Lease Adjustment A/c | 0.00 | 0.00 | 0.00 |
| Capital Work in Progress | 64.17 | 27.22 | 0.00 |
| Non Current Investments | 0.15 | 0.15 | 0.15 |
| Long Term Investment | 0.15 | 0.15 | 0.15 |
| Quoted | 0.00 | 0.00 | 0.00 |
| Unquoted | 0.15 | 0.15 | 0.15 |
| Long Term Loans & Advances | 2.69 | 1.72 | 3.13 |
| Other Non Current Assets | 0.00 | 0.00 | 0.00 |
| Total Non-Current Assets | 133.54 | 98.86 | 65.82 |
| 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 | 102.98 | 86.36 | 46.99 |
| Raw Materials | 11.36 | 14.54 | 10.47 |
| Work-in Progress | 11.37 | 9.83 | 3.59 |
| Finished Goods | 15.99 | 18.87 | 13.29 |
| Packing Materials | 1.23 | 1.31 | 1.35 |
| Stores and Spare | 0.00 | 0.00 | 0.00 |
| Other Inventory | 63.03 | 41.82 | 18.28 |
| Sundry Debtors | 57.08 | 41.88 | 23.94 |
| Debtors more than Six months | 18.81 | 4.12 | 4.49 |
| Debtors Others | 38.28 | 37.76 | 19.45 |
| Cash and Bank | 40.92 | 43.47 | 2.29 |
| Cash in hand | 0.30 | 0.25 | 0.16 |
| Balances at Bank | 40.63 | 43.22 | 2.14 |
| Other cash and bank balances | 0.00 | 0.00 | 0.00 |
| Other Current Assets | 0.27 | 0.22 | 0.02 |
| Interest accrued on Investments | 0.22 | 0.20 | 0.02 |
| 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 | 0.00 | 0.00 | 0.00 |
| Prepaid Expenses | 0.02 | 0.00 | 0.00 |
| Other current_assets | 0.02 | 0.03 | 0.00 |
| Short Term Loans and Advances | 30.20 | 33.60 | 11.97 |
| Advances recoverable in cash or in kind | 10.35 | 19.46 | 6.67 |
| Advance income tax and TDS | 12.94 | 8.41 | 4.10 |
| 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 | 6.91 | 5.73 | 1.19 |
| Total Current Assets | 231.46 | 205.53 | 85.20 |
| Net Current Assets (Including Current Investments) | 158.42 | 149.63 | 49.93 |
| Miscellaneous Expenses not written off | 0.00 | 0.00 | 0.00 |
| Total Assets | 365.00 | 304.39 | 151.02 |
| Contingent Liabilities | 0.73 | 0.73 | 0.73 |
| Total Debt | 26.64 | 15.84 | 19.62 |
| Book Value | 36.52 | 31.16 | 687.51 |
| Adjusted Book Value | 18.26 | 15.58 | 9.29 |