| (Rs.in Million) |
| Particulars | Mar 2024 | Mar 2023 |
| INCOME : | | |
| Gross Sales | 838.10 | 85.90 |
| Sales | | |
| Job Work/ Contract Receipts | 838.10 | 85.90 |
| Processing Charges / Service Income | | |
| Revenue from property development | | |
| Other Operational Income | 0.00 | 0.00 |
| Less: Excise Duty | | |
| Net Sales | 838.10 | 85.90 |
| EXPENDITURE : | | |
| Increase/Decrease in Stock | -727.30 | -656.80 |
| Raw Material Consumed | | |
| Opening Raw Materials | | |
| Purchases Raw Materials | | |
| Closing Raw Materials | | |
| Other Direct Purchases / Brought in cost | | |
| Other raw material cost | 0.00 | 0.00 |
| Power & Fuel Cost | 0.10 | 0.20 |
| Electricity & Power | 0.10 | 0.20 |
| Oil, Fuel & Natural gas | 0.00 | 0.00 |
| Coals etc | 0.00 | 0.00 |
| Other power & fuel | 0.00 | 0.00 |
| Employee Cost | 7.30 | 2.80 |
| Salaries, Wages & Bonus | 7.20 | 2.80 |
| Contributions to EPF & Pension Funds | | |
| Workmen and Staff Welfare Expenses | | |
| Other Employees Cost | 0.10 | 0.00 |
| Other Manufacturing Expenses | 1445.90 | 723.10 |
| Sub-contracted / Out sourced services | | |
| Processing Charges | | |
| Repairs and Maintenance | | |
| Packing Material Consumed | | |
| Other Mfg Exp | 1445.90 | 723.10 |
| General and Administration Expenses | 10.20 | 4.40 |
| Rent , Rates & Taxes | 0.60 | |
| Insurance | | |
| Printing and stationery | 0.90 | 0.60 |
| Professional and legal fees | 5.30 | 3.60 |
| Traveling and conveyance | 0.30 | |
| Other Administration | 3.30 | 0.30 |
| Selling and Distribution Expenses | 4.30 | 1.90 |
| Advertisement & Sales Promotion | 4.30 | 1.90 |
| Sales Commissions & Incentives | | |
| Freight and Forwarding | | |
| Handling and Clearing Charges | 0.00 | 0.00 |
| Other Selling Expenses | 0.00 | 0.00 |
| Miscellaneous Expenses | 0.30 | 1.50 |
| Bad debts /advances written off | | |
| Provision for doubtful debts | | |
| Losson disposal of fixed assets(net) | | |
| Losson foreign exchange fluctuations | | |
| Losson sale of non-trade current investments | | |
| Other Miscellaneous Expenses | 0.30 | 1.50 |
| Less: Expenses Capitalised | | |
| Total Expenditure | 740.80 | 77.20 |
| Operating Profit (Excl OI) | 97.30 | 8.70 |
| Other Income | 9.90 | 0.30 |
| Interest Received | 9.20 | 0.30 |
| Dividend Received | | |
| Profit on sale of Fixed Assets | | |
| Profits on sale of Investments | | |
| Provision Written Back | | |
| Foreign Exchange Gains | | |
| Others | 0.70 | 0.00 |
| Operating Profit | 107.20 | 9.00 |
| Interest | 0.40 | 0.50 |
| InterestonDebenture / Bonds | | |
| Interest on Term Loan | | |
| Intereston Fixed deposits | | |
| Bank Charges etc | 16.20 | 0.00 |
| Other Interest | -15.90 | 0.50 |
| PBDT | 106.90 | 8.50 |
| Depreciation | 0.40 | 0.30 |
| Profit Before Taxation & Exceptional Items | 106.40 | 8.20 |
| Exceptional Income / Expenses | | -0.20 |
| Profit Before Tax | 106.40 | 8.10 |
| Provision for Tax | 40.80 | 3.00 |
| Current Income Tax | 38.50 | 5.30 |
| Deferred Tax | 2.30 | -2.30 |
| Other taxes | 0.00 | 0.00 |
| Profit After Tax | 65.60 | 5.10 |
| Extra items | 0.00 | 0.00 |
| Minority Interest | -0.30 | -0.10 |
| Share of Associate | | |
| Other Consolidated Items | | |
| Consolidated Net Profit | 65.30 | 4.90 |
| Adjustments to PAT | | |
| Profit Balance B/F | -51.70 | -56.70 |
| Appropriations | 13.60 | -51.70 |
| General Reserves | | |
| Proposed Equity Dividend | | |
| Corporate dividend tax | | |
| Other Appropriation | 0.90 | 0.00 |
| Equity Dividend % | | |
| Earnings Per Share | 3.00 | 1.00 |
| Adjusted EPS | 2.00 | 1.00 |