| (Rs.in Million) |
| Particulars | Mar 2025 | Mar 2024 | Mar 2023 |
| EQUITY AND LIABILITIES | 0 | 0 | 0 |
| Share Capital | 100.00 | 100.00 | 100.00 |
| Equity - Authorised | 105.00 | 105.00 | 105.00 |
| Equity - Issued | 100.00 | 100.00 | 100.00 |
| Equity Paid Up | 100.00 | 100.00 | 100.00 |
| 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 | 0.00 | 0.00 | 0.00 |
| Total Reserves | 41.68 | 15.52 | -2.39 |
| Securities Premium | 0.00 | 0.00 | 0.00 |
| Capital Reserves | 3.34 | 1.50 | 1.50 |
| Profit & Loss Account Balance | 38.34 | 14.02 | -3.89 |
| General Reserves | 0.00 | 0.00 | 0.00 |
| Other Reserves | 0.00 | 0.00 | 0.00 |
| Reserve excluding Revaluation Reserve | 41.68 | 15.52 | -2.39 |
| Revaluation reserve | 0.00 | 0.00 | 0.00 |
| Shareholder's Funds | 141.68 | 115.52 | 97.61 |
| Minority Interest | -4.28 | -2.11 | 0.00 |
| Long-Term Borrowings | 0.00 | 0.00 | 0.00 |
| Secured Loans | 0.00 | 0.00 | 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 | 0.00 | 0.00 | 0.00 |
| Term Loans - Institutions | 0.00 | 0.00 | 0.00 |
| Other Secured | 0.00 | 0.00 | 0.00 |
| Unsecured Loans | 0.00 | 0.00 | 0.00 |
| 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 | 0.00 | 0.00 |
| Loans - Govt. | 0.00 | 0.00 | 0.00 |
| Loans - Others | 0.00 | 0.00 | 0.00 |
| Other Unsecured Loan | 0.00 | 0.00 | 0.00 |
| Deferred Tax Assets / Liabilities | -0.08 | -0.01 | -0.01 |
| Deferred Tax Assets | 0.08 | 0.01 | 0.01 |
| Deferred Tax Liability | 0.00 | 0.00 | 0.00 |
| Other Long Term Liabilities | 0.88 | 1.31 | 1.66 |
| Long Term Trade Payables | 0.00 | 0.00 | 0.00 |
| Long Term Provisions | 0.00 | 0.00 | 0.00 |
| Total Non-Current Liabilities | 0.79 | 1.30 | 1.66 |
| Current Liabilities | 0 | 0 | 0 |
| Trade Payables | 57.27 | 32.05 | 5.08 |
| Sundry Creditors | 57.27 | 32.05 | 5.08 |
| Acceptances | 0.00 | 0.00 | 0.00 |
| Due to Subsidiaries- Trade Payables | 0.00 | 0.00 | 0.00 |
| Other Current Liabilities | 15.55 | 5.64 | 1.40 |
| Bank Overdraft / Short term credit | 0.00 | 0.00 | 0.00 |
| Advances received from customers | 12.95 | 4.59 | 0.21 |
| 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 | 2.60 | 1.05 | 1.19 |
| Short Term Borrowings | 129.91 | 120.89 | 2.82 |
| Secured ST Loans repayable on Demands | 13.01 | 0.00 | 0.00 |
| Working Capital Loans- Sec | 0.00 | 0.00 | 0.00 |
| Buyers Credits - Unsec | 0.00 | 0.00 | 0.00 |
| Commercial Borrowings- Unsec | 0.00 | 0.00 | 0.00 |
| Other Unsecured Loans | 116.89 | 120.89 | 2.82 |
| Short Term Provisions | 0.00 | 2.21 | 0.32 |
| Proposed Equity Dividend | 0.00 | 0.00 | 0.00 |
| Provision for Corporate Dividend Tax | 0.00 | 0.00 | 0.00 |
| Provision for Tax | 0.00 | 2.21 | 0.32 |
| Provision for post retirement benefits | 0.00 | 0.00 | 0.00 |
| Preference Dividend | 0.00 | 0.00 | 0.00 |
| Other Provisions | 0.00 | 0.00 | 0.00 |
| Total Current Liabilities | 202.72 | 160.78 | 9.61 |
| Total Liabilities | 340.91 | 275.50 | 108.88 |
| ASSETS | 0 | 0 | 0 |
| Gross Block | 6.18 | 5.17 | 2.40 |
| Less: Accumulated Depreciation | 1.85 | 0.81 | 0.12 |
| Less: Impairment of Assets | 0.00 | 0.00 | 0.00 |
| Net Block | 4.33 | 4.35 | 2.28 |
| Lease Adjustment A/c | 0.00 | 0.00 | 0.00 |
| Capital Work in Progress | 0.00 | 0.00 | 0.00 |
| Non Current Investments | 0.00 | 0.00 | 0.00 |
| Long Term Investment | 0.00 | 0.00 | 0.00 |
| Quoted | 0.00 | 0.00 | 0.00 |
| Unquoted | 0.00 | 0.00 | 0.00 |
| Long Term Loans & Advances | 0.51 | 0.00 | 0.00 |
| Other Non Current Assets | 0.00 | 0.00 | 0.00 |
| Total Non-Current Assets | 4.84 | 4.35 | 2.28 |
| 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 | 51.85 | 37.56 | 36.53 |
| Raw Materials | 0.00 | 0.00 | 0.00 |
| Work-in Progress | 13.53 | 0.00 | 0.00 |
| Finished Goods | 2.01 | 1.25 | 0.21 |
| Packing Materials | 0.00 | 0.00 | 0.00 |
| Stores and Spare | 0.00 | 0.00 | 0.00 |
| Other Inventory | 36.31 | 36.31 | 36.31 |
| Sundry Debtors | 75.06 | 46.44 | 3.51 |
| Debtors more than Six months | 21.19 | 21.19 | 0.00 |
| Debtors Others | 53.87 | 25.25 | 3.51 |
| Cash and Bank | 111.62 | 95.24 | 65.64 |
| Cash in hand | 0.10 | 0.19 | 0.02 |
| Balances at Bank | 111.52 | 95.05 | 65.62 |
| Other cash and bank balances | 0.00 | 0.00 | 0.00 |
| Other Current Assets | 2.59 | 1.76 | 0.05 |
| Interest accrued on Investments | 2.55 | 1.76 | 0.05 |
| 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 | 0.04 | 0.00 | 0.00 |
| Other current_assets | 0.00 | 0.00 | 0.00 |
| Short Term Loans and Advances | 94.96 | 90.15 | 0.88 |
| Advances recoverable in cash or in kind | 4.59 | 1.32 | 0.15 |
| Advance income tax and TDS | 0.00 | 0.00 | 0.00 |
| 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 | 90.36 | 88.83 | 0.73 |
| Total Current Assets | 336.07 | 271.15 | 106.60 |
| Net Current Assets (Including Current Investments) | 133.35 | 110.37 | 96.99 |
| Miscellaneous Expenses not written off | 0.00 | 0.00 | 0.00 |
| Total Assets | 340.91 | 275.50 | 108.88 |
| Contingent Liabilities | 0.00 | 0.00 | 0.00 |
| Total Debt | 129.91 | 120.89 | 2.82 |
| Book Value | 14.17 | 11.55 | 9.76 |
| Adjusted Book Value | 14.17 | 11.55 | 9.76 |