| (Rs.in Million) |
| Particulars | Mar 2024 | Mar 2023 |
| EQUITY AND LIABILITIES | 0 | 0 |
| Share Capital | 175.64 | 128.25 |
| Equity - Authorised | 180.00 | 140.00 |
| Equity - Issued | 175.64 | 128.25 |
| Equity Paid Up | 175.64 | 128.25 |
| 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 | 463.99 | 75.46 |
| Securities Premium | 355.98 | 38.70 |
| Capital Reserves | 0.00 | 0.00 |
| Profit & Loss Account Balance | 108.01 | 36.76 |
| General Reserves | 0.00 | 0.00 |
| Other Reserves | 0.00 | 0.00 |
| Reserve excluding Revaluation Reserve | 463.99 | 75.46 |
| Revaluation reserve | 0.00 | 0.00 |
| Shareholder's Funds | 639.63 | 203.71 |
| Minority Interest | 0.50 | 0.30 |
| Long-Term Borrowings | 0.00 | 0.00 |
| Secured Loans | 278.97 | 19.86 |
| 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 | 278.97 | 19.86 |
| Unsecured Loans | 253.37 | 281.47 |
| 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 | 229.68 | 39.10 |
| Other Unsecured Loan | 23.70 | 242.37 |
| Deferred Tax Assets / Liabilities | -2.68 | -1.65 |
| Deferred Tax Assets | 2.68 | 1.65 |
| 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 | 2.58 | 2.38 |
| Total Non-Current Liabilities | 532.24 | 302.05 |
| Current Liabilities | 0 | 0 |
| Trade Payables | 228.50 | 183.74 |
| Sundry Creditors | 228.50 | 183.74 |
| Acceptances | 0.00 | 0.00 |
| Due to Subsidiaries- Trade Payables | 0.00 | 0.00 |
| Other Current Liabilities | 41.96 | 125.11 |
| Bank Overdraft / Short term credit | 0.00 | 0.00 |
| Advances received from customers | 0.00 | 70.12 |
| 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 | 41.96 | 54.99 |
| Short Term Borrowings | 4.31 | 284.87 |
| Secured ST Loans repayable on Demands | 4.31 | 284.87 |
| Working Capital Loans- Sec | 4.31 | 280.87 |
| Buyers Credits - Unsec | 0.00 | 0.00 |
| Commercial Borrowings- Unsec | 0.00 | 0.00 |
| Other Unsecured Loans | -4.31 | -280.87 |
| Short Term Provisions | 43.18 | 6.18 |
| Proposed Equity Dividend | 0.00 | 0.00 |
| Provision for Corporate Dividend Tax | 0.00 | 0.00 |
| Provision for Tax | 32.62 | 5.57 |
| Provision for post retirement benefits | 0.00 | 0.00 |
| Preference Dividend | 0.00 | 0.00 |
| Other Provisions | 10.56 | 0.61 |
| Total Current Liabilities | 317.95 | 599.91 |
| Total Liabilities | 1490.32 | 1105.97 |
| ASSETS | 0 | 0 |
| Gross Block | 417.50 | 273.68 |
| Less: Accumulated Depreciation | 0.00 | 0.00 |
| Less: Impairment of Assets | 0.00 | 0.00 |
| Net Block | 417.50 | 273.68 |
| Lease Adjustment A/c | 0.00 | 0.00 |
| Capital Work in Progress | 0.00 | 0.00 |
| Non Current Investments | 9.25 | 9.25 |
| Long Term Investment | 9.25 | 9.25 |
| Quoted | 0.00 | 0.00 |
| Unquoted | 9.25 | 9.25 |
| Long Term Loans & Advances | 33.53 | 27.78 |
| Other Non Current Assets | 13.14 | 7.20 |
| Total Non-Current Assets | 473.41 | 317.91 |
| Current Assets Loans & Advances | 0 | 0 |
| Currents Investments | 0.00 | 0.00 |
| Quoted | 0.00 | 0.00 |
| Unquoted | 0.00 | 0.00 |
| Inventories | 536.77 | 378.82 |
| Raw Materials | 88.70 | 43.79 |
| 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 | 448.07 | 335.03 |
| Sundry Debtors | 421.79 | 373.05 |
| Debtors more than Six months | 0.00 | 0.00 |
| Debtors Others | 421.79 | 373.05 |
| Cash and Bank | 0.91 | 1.42 |
| Cash in hand | 0.29 | 1.09 |
| Balances at Bank | 0.62 | 0.33 |
| Other cash and bank balances | 0.00 | 0.00 |
| Other Current Assets | 18.59 | 7.46 |
| Interest accrued on Investments | 0.16 | 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 | 0.00 | 0.00 |
| Other current_assets | 18.43 | 7.46 |
| Short Term Loans and Advances | 38.85 | 27.32 |
| Advances recoverable in cash or in kind | 3.87 | 11.33 |
| Advance income tax and TDS | 6.29 | 0.29 |
| 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 | 28.69 | 15.70 |
| Total Current Assets | 1016.91 | 788.06 |
| Net Current Assets (Including Current Investments) | 698.96 | 188.16 |
| Miscellaneous Expenses not written off | 0.00 | 0.00 |
| Total Assets | 1490.32 | 1105.97 |
| Contingent Liabilities | 0.00 | 0.00 |
| Total Debt | 536.65 | 587.95 |
| Book Value | 36.42 | 15.88 |
| Adjusted Book Value | 36.42 | 15.88 |