| (Rs.in Million) |
| Particulars | Mar 2024 | Mar 2023 | Mar 2022 |
| EQUITY AND LIABILITIES | 0 | 0 | 0 |
| Share Capital | 114.99 | 114.99 | 80.00 |
| Equity - Authorised | 120.00 | 120.00 | 80.00 |
| Equity - Issued | 114.99 | 114.99 | 80.00 |
| Equity Paid Up | 114.99 | 114.99 | 80.00 |
| 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 | 9.90 | 0.00 | 0.00 |
| Total Reserves | 404.07 | 341.36 | -32.24 |
| Securities Premium | 318.43 | 318.43 | 0.00 |
| Capital Reserves | 0.00 | 0.00 | 0.00 |
| Profit & Loss Account Balance | 85.65 | 22.93 | -32.24 |
| General Reserves | 0.00 | 0.00 | 0.00 |
| Other Reserves | 0.00 | 0.00 | 0.00 |
| Reserve excluding Revaluation Reserve | 404.07 | 341.36 | -32.24 |
| Revaluation reserve | 0.00 | 0.00 | 0.00 |
| Shareholder's Funds | 528.97 | 456.35 | 47.76 |
| Minority Interest | 10.54 | 14.73 | 0.00 |
| Long-Term Borrowings | 0.00 | 0.00 | 0.00 |
| Secured Loans | 88.08 | 27.49 | 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 | 90.88 | 34.77 | 0.00 |
| Term Loans - Institutions | 0.00 | 0.00 | 0.00 |
| Other Secured | -2.80 | -7.28 | 0.00 |
| Unsecured Loans | 39.92 | 11.09 | 14.21 |
| 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 | 6.45 | 12.72 |
| Loans - Govt. | 0.00 | 0.00 | 0.00 |
| Loans - Others | 39.92 | 8.43 | 5.86 |
| Other Unsecured Loan | 0.00 | -3.79 | -4.38 |
| Deferred Tax Assets / Liabilities | -1.46 | -5.17 | -10.37 |
| Deferred Tax Assets | 0.00 | 6.42 | 11.11 |
| Deferred Tax Liability | -1.46 | 1.24 | 0.74 |
| Other Long Term Liabilities | 0.00 | 0.00 | 0.00 |
| Long Term Trade Payables | 0.00 | 0.00 | 0.00 |
| Long Term Provisions | 0.70 | 0.70 | 0.69 |
| Total Non-Current Liabilities | 127.24 | 34.11 | 4.53 |
| Current Liabilities | 0 | 0 | 0 |
| Trade Payables | 75.36 | 48.11 | 52.29 |
| Sundry Creditors | 75.36 | 48.11 | 52.29 |
| Acceptances | 0.00 | 0.00 | 0.00 |
| Due to Subsidiaries- Trade Payables | 0.00 | 0.00 | 0.00 |
| Other Current Liabilities | 71.69 | 39.69 | 12.88 |
| Bank Overdraft / Short term credit | 0.00 | 0.00 | 0.00 |
| Advances received from customers | 43.07 | 11.91 | 3.55 |
| 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 | 28.62 | 27.78 | 9.34 |
| Short Term Borrowings | 38.09 | 25.12 | 5.95 |
| Secured ST Loans repayable on Demands | 38.09 | 25.12 | 5.95 |
| Working Capital Loans- Sec | 38.09 | 25.12 | 5.95 |
| Buyers Credits - Unsec | 0.00 | 0.00 | 0.00 |
| Commercial Borrowings- Unsec | 0.00 | 0.00 | 0.00 |
| Other Unsecured Loans | -38.09 | -25.12 | -5.95 |
| Short Term Provisions | 24.27 | 5.69 | 5.08 |
| Proposed Equity Dividend | 0.00 | 0.00 | 0.00 |
| Provision for Corporate Dividend Tax | 0.00 | 0.00 | 0.00 |
| Provision for Tax | 23.84 | 5.43 | 4.98 |
| Provision for post retirement benefits | 0.00 | 0.00 | 0.00 |
| Preference Dividend | 0.00 | 0.00 | 0.00 |
| Other Provisions | 0.43 | 0.27 | 0.10 |
| Total Current Liabilities | 209.41 | 118.61 | 76.21 |
| Total Liabilities | 876.15 | 623.80 | 128.49 |
| ASSETS | 0 | 0 | 0 |
| Gross Block | 230.34 | 43.20 | 22.30 |
| Less: Accumulated Depreciation | 21.36 | 11.61 | 7.96 |
| Less: Impairment of Assets | 0.00 | 0.00 | 0.00 |
| Net Block | 208.98 | 31.59 | 14.33 |
| Lease Adjustment A/c | 0.00 | 0.00 | 0.00 |
| Capital Work in Progress | 40.28 | 48.33 | 0.00 |
| Non Current Investments | 37.74 | 33.37 | 0.00 |
| Long Term Investment | 37.74 | 33.37 | 0.00 |
| Quoted | 1.72 | 0.00 | 0.00 |
| Unquoted | 36.02 | 33.37 | 0.00 |
| Long Term Loans & Advances | 42.88 | 8.48 | 6.66 |
| Other Non Current Assets | 0.00 | 0.00 | 0.00 |
| Total Non-Current Assets | 329.88 | 121.77 | 21.00 |
| 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 | 125.84 | 71.68 | 37.12 |
| Raw Materials | 50.18 | 24.03 | 18.42 |
| Work-in Progress | 0.00 | 0.00 | 0.00 |
| Finished Goods | 54.09 | 39.28 | 10.34 |
| Packing Materials | 21.57 | 8.37 | 8.37 |
| Stores and Spare | 0.00 | 0.00 | 0.00 |
| Other Inventory | 0.00 | 0.00 | 0.00 |
| Sundry Debtors | 134.43 | 120.90 | 49.66 |
| Debtors more than Six months | 28.54 | 26.53 | 4.28 |
| Debtors Others | 105.88 | 94.37 | 45.38 |
| Cash and Bank | 66.54 | 137.79 | 1.57 |
| Cash in hand | 3.26 | 4.27 | 0.64 |
| Balances at Bank | 63.28 | 133.52 | 0.93 |
| Other cash and bank balances | 0.00 | 0.00 | 0.00 |
| Other Current Assets | 21.41 | 27.24 | 0.90 |
| Interest accrued on Investments | 0.00 | 0.00 | 0.00 |
| 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 | 0.45 | 0.31 | 0.27 |
| Other current_assets | 20.96 | 26.93 | 0.63 |
| Short Term Loans and Advances | 178.38 | 137.75 | 17.93 |
| Advances recoverable in cash or in kind | 133.77 | 107.94 | 0.89 |
| Advance income tax and TDS | 6.85 | 3.27 | 0.51 |
| 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 | 37.75 | 26.55 | 16.52 |
| Total Current Assets | 526.59 | 495.36 | 107.17 |
| Net Current Assets (Including Current Investments) | 317.18 | 376.76 | 30.96 |
| Miscellaneous Expenses not written off | 19.67 | 6.66 | 0.33 |
| Total Assets | 876.15 | 623.80 | 128.49 |
| Contingent Liabilities | 0.00 | 0.00 | 0.00 |
| Total Debt | 184.10 | 76.90 | 24.53 |
| Book Value | 43.43 | 39.11 | 5.93 |
| Adjusted Book Value | 43.43 | 39.11 | 5.93 |