| (Rs.in Million) |
| Particulars | Mar 2024 | Mar 2023 |
| EQUITY AND LIABILITIES | 0 | 0 |
| Share Capital | 108.34 | 40.00 |
| Equity - Authorised | 85.00 | 15.00 |
| Equity - Issued | 83.34 | 15.00 |
| Equity Paid Up | 83.34 | 15.00 |
| Equity Shares Forfeited | 0.00 | 0.00 |
| Adjustments to Equity | 0.00 | 0.00 |
| Preference Capital Paid Up | 25.00 | 25.00 |
| Face Value | 10.00 | 100.00 |
| Share Warrants & Outstandings | 0.00 | 0.00 |
| Total Reserves | 199.49 | 91.25 |
| Securities Premium | 110.93 | 12.72 |
| Capital Reserves | 0.00 | 0.00 |
| Profit & Loss Account Balance | 81.10 | 72.67 |
| General Reserves | 5.86 | 5.86 |
| Other Reserves | 1.60 | 0.00 |
| Reserve excluding Revaluation Reserve | 199.49 | 91.25 |
| Revaluation reserve | 0.00 | 0.00 |
| Shareholder's Funds | 307.83 | 131.25 |
| Minority Interest | 0.00 | 0.00 |
| Long-Term Borrowings | 0.00 | 0.00 |
| Secured Loans | 67.62 | 21.62 |
| 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 | 66.85 | 20.65 |
| Term Loans - Institutions | 0.00 | 0.00 |
| Other Secured | 0.78 | 0.97 |
| Unsecured Loans | 205.96 | 215.21 |
| 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 | 6.64 | 18.73 |
| Loans - Govt. | 0.00 | 0.00 |
| Loans - Others | 199.33 | 196.48 |
| Other Unsecured Loan | 0.00 | 0.00 |
| Deferred Tax Assets / Liabilities | -2.82 | -2.88 |
| Deferred Tax Assets | 2.82 | 2.88 |
| Deferred Tax Liability | 0.00 | 0.00 |
| Other Long Term Liabilities | 0.00 | 0.00 |
| Long Term Trade Payables | 0.00 | 0.00 |
| Long Term Provisions | 2.47 | 2.33 |
| Total Non-Current Liabilities | 273.24 | 236.28 |
| Current Liabilities | 0 | 0 |
| Trade Payables | 120.84 | 135.02 |
| Sundry Creditors | 120.84 | 135.02 |
| Acceptances | 0.00 | 0.00 |
| Due to Subsidiaries- Trade Payables | 0.00 | 0.00 |
| Other Current Liabilities | 74.26 | 67.48 |
| Bank Overdraft / Short term credit | 0.00 | 0.00 |
| Advances received from customers | 7.29 | 10.02 |
| 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 | 66.98 | 57.45 |
| Short Term Borrowings | 244.20 | 220.66 |
| Secured ST Loans repayable on Demands | 244.20 | 220.66 |
| Working Capital Loans- Sec | 244.20 | 220.66 |
| Buyers Credits - Unsec | 0.00 | 0.00 |
| Commercial Borrowings- Unsec | 0.00 | 0.00 |
| Other Unsecured Loans | -244.20 | -220.66 |
| Short Term Provisions | 25.19 | 0.48 |
| Proposed Equity Dividend | 0.00 | 0.00 |
| Provision for Corporate Dividend Tax | 0.00 | 0.00 |
| Provision for Tax | 24.92 | 0.28 |
| Provision for post retirement benefits | 0.00 | 0.00 |
| Preference Dividend | 0.00 | 0.00 |
| Other Provisions | 0.27 | 0.20 |
| Total Current Liabilities | 464.50 | 423.63 |
| Total Liabilities | 1045.57 | 791.15 |
| ASSETS | 0 | 0 |
| Gross Block | 37.03 | 32.84 |
| Less: Accumulated Depreciation | 29.19 | 26.99 |
| Less: Impairment of Assets | 0.00 | 0.00 |
| Net Block | 7.83 | 5.85 |
| 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 | 74.99 | 71.57 |
| Other Non Current Assets | 0.00 | 0.00 |
| Total Non-Current Assets | 82.82 | 77.42 |
| Current Assets Loans & Advances | 0 | 0 |
| Currents Investments | 1.66 | 3.29 |
| Quoted | 0.06 | 1.74 |
| Unquoted | 1.60 | 1.55 |
| Inventories | 260.74 | 225.32 |
| Raw Materials | 0.00 | 0.00 |
| Work-in Progress | 0.00 | 0.00 |
| Finished Goods | 260.74 | 225.32 |
| Packing Materials | 0.00 | 0.00 |
| Stores and Spare | 0.00 | 0.00 |
| Other Inventory | 0.00 | 0.00 |
| Sundry Debtors | 506.53 | 340.49 |
| Debtors more than Six months | 39.18 | 21.79 |
| Debtors Others | 469.43 | 318.71 |
| Cash and Bank | 10.62 | 7.53 |
| Cash in hand | 6.52 | 5.35 |
| Balances at Bank | 4.09 | 2.19 |
| Other cash and bank balances | 0.00 | 0.00 |
| Other Current Assets | 0.61 | 0.55 |
| 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 | 0.61 | 0.55 |
| Other current_assets | 0.00 | 0.00 |
| Short Term Loans and Advances | 182.60 | 136.54 |
| Advances recoverable in cash or in kind | 178.96 | 132.84 |
| Advance income tax and TDS | 0.66 | 0.46 |
| 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 | 2.97 | 3.24 |
| Total Current Assets | 962.75 | 713.73 |
| Net Current Assets (Including Current Investments) | 498.25 | 290.10 |
| Miscellaneous Expenses not written off | 0.00 | 0.00 |
| Total Assets | 1045.57 | 791.15 |
| Contingent Liabilities | 0.00 | 0.00 |
| Total Debt | 574.44 | 505.50 |
| Book Value | 33.94 | 708.31 |
| Adjusted Book Value | 33.94 | 17.71 |