| (Rs.in Million) |
| Particulars | Mar 2024 | Mar 2023 | Mar 2022 |
| EQUITY AND LIABILITIES | 0 | 0 | 0 |
| Share Capital | 190.91 | 169.20 | 29.70 |
| Equity - Authorised | 200.00 | 170.00 | 45.00 |
| Equity - Issued | 190.91 | 169.20 | 29.70 |
| Equity Paid Up | 190.91 | 169.20 | 29.70 |
| 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 | 1.25 | 0.00 | 0.00 |
| Total Reserves | 662.59 | 153.35 | 8.42 |
| Securities Premium | 546.54 | 87.30 | 0.00 |
| Capital Reserves | 0.00 | 0.00 | 0.00 |
| Profit & Loss Account Balance | 116.05 | 66.05 | 8.42 |
| General Reserves | 0.00 | 0.00 | 0.00 |
| Other Reserves | 0.00 | 0.00 | 0.00 |
| Reserve excluding Revaluation Reserve | 662.59 | 153.35 | 8.42 |
| Revaluation reserve | 0.00 | 0.00 | 0.00 |
| Shareholder's Funds | 854.75 | 322.55 | 38.12 |
| Minority Interest | 0.00 | 0.00 | 0.00 |
| Long-Term Borrowings | 0.00 | 0.00 | 0.00 |
| Secured Loans | 0.00 | 0.00 | 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 | 0.00 | 0.00 | 0.00 |
| Term Loans - Institutions | 0.00 | 0.00 | 0.00 |
| Other Secured | 0.00 | 0.00 | 0.00 |
| Unsecured Loans | 57.87 | 74.70 | 195.39 |
| 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 | 57.87 | 74.70 | 195.39 |
| Other Unsecured Loan | 0.00 | 0.00 | 0.00 |
| Deferred Tax Assets / Liabilities | -0.01 | 0.00 | 0.00 |
| Deferred Tax Assets | 0.01 | 0.00 | 0.00 |
| Deferred Tax Liability | 0.00 | 0.00 | 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 | 0.00 | 0.00 | 0.00 |
| Total Non-Current Liabilities | 57.85 | 74.70 | 195.38 |
| Current Liabilities | 0 | 0 | 0 |
| Trade Payables | 71.30 | 43.72 | 26.62 |
| Sundry Creditors | 71.30 | 43.72 | 26.62 |
| Acceptances | 0.00 | 0.00 | 0.00 |
| Due to Subsidiaries- Trade Payables | 0.00 | 0.00 | 0.00 |
| Other Current Liabilities | 108.75 | 115.75 | 31.59 |
| Bank Overdraft / Short term credit | 0.00 | 0.00 | 0.00 |
| Advances received from customers | 0.00 | 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 | 108.75 | 115.75 | 31.59 |
| Short Term Borrowings | 0.00 | 0.00 | 0.00 |
| Secured ST Loans repayable on Demands | 0.00 | 0.00 | 0.00 |
| Working Capital Loans- Sec | 0.00 | 0.00 | 0.00 |
| Buyers Credits - Unsec | 0.00 | 0.00 | 0.00 |
| Commercial Borrowings- Unsec | 0.00 | 0.00 | 0.00 |
| Other Unsecured Loans | 0.00 | 0.00 | 0.00 |
| Short Term Provisions | 34.24 | 37.44 | 19.57 |
| Proposed Equity Dividend | 0.00 | 0.00 | 0.00 |
| Provision for Corporate Dividend Tax | 0.00 | 0.00 | 0.00 |
| Provision for Tax | 33.40 | 29.90 | 11.82 |
| Provision for post retirement benefits | 0.00 | 0.00 | 0.00 |
| Preference Dividend | 0.00 | 0.00 | 0.00 |
| Other Provisions | 0.84 | 7.54 | 7.76 |
| Total Current Liabilities | 214.29 | 196.90 | 77.78 |
| Total Liabilities | 1126.89 | 594.15 | 311.28 |
| ASSETS | 0 | 0 | 0 |
| Gross Block | 0.15 | 0.07 | 0.07 |
| Less: Accumulated Depreciation | 0.04 | 0.04 | 0.03 |
| Less: Impairment of Assets | 0.00 | 0.00 | 0.00 |
| Net Block | 0.11 | 0.02 | 0.03 |
| Lease Adjustment A/c | 0.00 | 0.00 | 0.00 |
| Capital Work in Progress | 0.00 | 0.00 | 0.00 |
| Non Current Investments | 148.88 | 5.35 | 0.00 |
| Long Term Investment | 148.88 | 5.35 | 0.00 |
| Quoted | 0.00 | 0.00 | 0.00 |
| Unquoted | 148.88 | 5.35 | 0.00 |
| Long Term Loans & Advances | 17.12 | 5.50 | 55.99 |
| Other Non Current Assets | 0.00 | 0.00 | 0.00 |
| Total Non-Current Assets | 166.11 | 10.87 | 56.02 |
| Current Assets Loans & Advances | 0 | 0 | 0 |
| Currents Investments | 1.14 | 1.14 | 1.14 |
| Quoted | 0.00 | 0.00 | 0.00 |
| Unquoted | 1.14 | 1.14 | 1.14 |
| Inventories | 836.07 | 524.78 | 214.14 |
| Raw Materials | 0.00 | 0.00 | 0.00 |
| Work-in Progress | 836.07 | 524.78 | 214.14 |
| 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 | 23.69 | 10.02 | 3.29 |
| Debtors more than Six months | 3.05 | 0.00 | 0.00 |
| Debtors Others | 20.64 | 10.02 | 3.29 |
| Cash and Bank | 75.55 | 25.10 | 12.91 |
| Cash in hand | 0.26 | 0.24 | 0.22 |
| Balances at Bank | 75.29 | 24.85 | 12.70 |
| Other cash and bank balances | 0.00 | 0.00 | 0.00 |
| Other Current Assets | 0.00 | 0.13 | 12.34 |
| Interest accrued on Investments | 0.00 | 0.13 | 0.19 |
| 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 | 0.00 | 0.00 | 0.00 |
| Other current_assets | 0.00 | 0.00 | 12.15 |
| Short Term Loans and Advances | 24.34 | 22.12 | 11.44 |
| Advances recoverable in cash or in kind | 0.00 | 0.00 | 0.00 |
| Advance income tax and TDS | 24.34 | 18.77 | 2.80 |
| 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 | 0.00 | 3.35 | 8.64 |
| Total Current Assets | 960.78 | 583.28 | 255.26 |
| Net Current Assets (Including Current Investments) | 746.49 | 386.38 | 177.48 |
| Miscellaneous Expenses not written off | 0.00 | 0.00 | 0.00 |
| Total Assets | 1126.89 | 594.15 | 311.28 |
| Contingent Liabilities | 0.00 | 0.00 | 0.00 |
| Total Debt | 57.87 | 74.70 | 195.39 |
| Book Value | 44.71 | 19.06 | 12.83 |
| Adjusted Book Value | 44.71 | 19.06 | 3.21 |