| (Rs.in Million) |
| Particulars | Mar 2024 | Mar 2023 |
| EQUITY AND LIABILITIES | 0 | 0 |
| Share Capital | 247.13 | 35.30 |
| Equity - Authorised | 400.00 | 100.00 |
| Equity - Issued | 247.13 | 35.30 |
| Equity Paid Up | 247.13 | 35.30 |
| 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 | 0.00 | 0.00 |
| Total Reserves | 52.90 | 156.39 |
| Securities Premium | 0.00 | 146.62 |
| Capital Reserves | 0.00 | 0.00 |
| Profit & Loss Account Balance | 52.90 | 9.78 |
| General Reserves | 0.00 | 0.00 |
| Other Reserves | 0.00 | 0.00 |
| Reserve excluding Revaluation Reserve | 52.90 | 156.39 |
| Revaluation reserve | 0.00 | 0.00 |
| Shareholder's Funds | 300.03 | 191.70 |
| Minority Interest | 0.00 | 0.00 |
| Long-Term Borrowings | 0.00 | 0.00 |
| Secured Loans | 2.25 | 4.30 |
| 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 | 2.25 | 4.30 |
| Unsecured Loans | 11.14 | 15.28 |
| 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 | 11.14 | 15.28 |
| Other Unsecured Loan | 0.00 | 0.00 |
| Deferred Tax Assets / Liabilities | -0.38 | -0.48 |
| Deferred Tax Assets | 0.48 | 0.49 |
| Deferred Tax Liability | 0.10 | 0.00 |
| Other Long Term Liabilities | 0.00 | 15.18 |
| Long Term Trade Payables | 0.00 | 0.00 |
| Long Term Provisions | 2.04 | 2.54 |
| Total Non-Current Liabilities | 15.04 | 36.82 |
| Current Liabilities | 0 | 0 |
| Trade Payables | 290.48 | 0.00 |
| Sundry Creditors | 290.48 | 0.00 |
| Acceptances | 0.00 | 0.00 |
| Due to Subsidiaries- Trade Payables | 0.00 | 0.00 |
| Other Current Liabilities | 149.44 | 83.70 |
| Bank Overdraft / Short term credit | 0.00 | 0.00 |
| Advances received from customers | 118.03 | 71.65 |
| 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 | 31.41 | 12.05 |
| Short Term Borrowings | 201.78 | 0.00 |
| Secured ST Loans repayable on Demands | 201.78 | 0.00 |
| Working Capital Loans- Sec | 201.78 | 0.00 |
| Buyers Credits - Unsec | 0.00 | 0.00 |
| Commercial Borrowings- Unsec | 0.00 | 0.00 |
| Other Unsecured Loans | -201.78 | 0.00 |
| Short Term Provisions | 39.75 | 2.90 |
| Proposed Equity Dividend | 0.00 | 0.00 |
| Provision for Corporate Dividend Tax | 0.00 | 0.00 |
| Provision for Tax | 39.75 | 2.90 |
| Provision for post retirement benefits | 0.00 | 0.00 |
| Preference Dividend | 0.00 | 0.00 |
| Other Provisions | 0.00 | 0.00 |
| Total Current Liabilities | 681.45 | 86.60 |
| Total Liabilities | 996.52 | 315.11 |
| ASSETS | 0 | 0 |
| Gross Block | 19.89 | 19.64 |
| Less: Accumulated Depreciation | 12.87 | 9.24 |
| Less: Impairment of Assets | 0.00 | 0.00 |
| Net Block | 7.02 | 10.41 |
| Lease Adjustment A/c | 0.00 | 0.00 |
| Capital Work in Progress | 0.00 | 0.00 |
| 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 | 1.05 | 0.65 |
| Other Non Current Assets | 0.00 | 0.00 |
| Total Non-Current Assets | 8.07 | 11.05 |
| Current Assets Loans & Advances | 0 | 0 |
| Currents Investments | 17.23 | 0.00 |
| Quoted | 17.23 | 0.00 |
| Unquoted | 0.00 | 0.00 |
| Inventories | 561.86 | 94.89 |
| Raw Materials | 391.03 | 48.17 |
| 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 | 170.83 | 46.72 |
| Sundry Debtors | 31.91 | 15.63 |
| Debtors more than Six months | 17.51 | 6.50 |
| Debtors Others | 14.40 | 9.13 |
| Cash and Bank | 362.80 | 88.29 |
| Cash in hand | 2.56 | 1.69 |
| Balances at Bank | 360.25 | 86.60 |
| Other cash and bank balances | 0.00 | 0.00 |
| Other Current Assets | 8.46 | 5.25 |
| 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 | 0.00 | 0.00 |
| Prepaid Expenses | 2.59 | 0.00 |
| Other current_assets | 5.87 | 5.25 |
| Short Term Loans and Advances | 6.18 | 100.01 |
| Advances recoverable in cash or in kind | 0.95 | 95.66 |
| Advance income tax and TDS | 5.23 | 2.73 |
| 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 | 0.00 | 1.62 |
| Total Current Assets | 988.45 | 304.06 |
| Net Current Assets (Including Current Investments) | 307.01 | 217.46 |
| Miscellaneous Expenses not written off | 0.00 | 0.00 |
| Total Assets | 996.52 | 315.11 |
| Contingent Liabilities | 59.25 | 58.00 |
| Total Debt | 217.21 | 21.47 |
| Book Value | 12.14 | 54.30 |
| Adjusted Book Value | 12.14 | 7.76 |