| (Rs.in Million) |
| Particulars | Mar 2024 | Mar 2023 |
| EQUITY AND LIABILITIES | 0 | 0 |
| Share Capital | 30.07 | 19.57 |
| Equity - Authorised | 32.00 | 32.00 |
| Equity - Issued | 30.07 | 19.57 |
| Equity Paid Up | 30.07 | 19.57 |
| 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 | 138.04 | 56.37 |
| Securities Premium | 107.96 | 42.86 |
| Capital Reserves | 0.00 | 0.00 |
| Profit & Loss Account Balance | 30.08 | 13.52 |
| General Reserves | 0.00 | 0.00 |
| Other Reserves | 0.00 | 0.00 |
| Reserve excluding Revaluation Reserve | 138.04 | 56.37 |
| Revaluation reserve | 0.00 | 0.00 |
| Shareholder's Funds | 168.10 | 75.94 |
| Minority Interest | 0.02 | 0.00 |
| Long-Term Borrowings | 0.00 | 0.00 |
| Secured Loans | 0.35 | 0.54 |
| 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 | 0.35 | 0.54 |
| Unsecured Loans | 3.71 | 2.72 |
| 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 | 3.51 | 0.00 |
| Loans - Govt. | 0.00 | 0.00 |
| Loans - Others | 1.44 | 2.72 |
| Other Unsecured Loan | -1.24 | 0.00 |
| Deferred Tax Assets / Liabilities | 0.36 | 0.45 |
| Deferred Tax Assets | 0.09 | 0.00 |
| Deferred Tax Liability | 0.45 | 0.45 |
| Other Long Term Liabilities | 0.00 | 0.00 |
| Long Term Trade Payables | 0.00 | 0.00 |
| Long Term Provisions | 0.00 | 0.00 |
| Total Non-Current Liabilities | 4.41 | 3.71 |
| Current Liabilities | 0 | 0 |
| Trade Payables | 0.59 | 10.60 |
| Sundry Creditors | 0.59 | 10.60 |
| Acceptances | 0.00 | 0.00 |
| Due to Subsidiaries- Trade Payables | 0.00 | 0.00 |
| Other Current Liabilities | 2.84 | 5.28 |
| Bank Overdraft / Short term credit | 0.00 | 0.00 |
| Advances received from customers | 0.00 | 2.08 |
| 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 | 2.84 | 3.20 |
| Short Term Borrowings | 12.67 | 4.61 |
| Secured ST Loans repayable on Demands | 12.67 | 4.61 |
| Working Capital Loans- Sec | 12.67 | 4.61 |
| Buyers Credits - Unsec | 0.00 | 0.00 |
| Commercial Borrowings- Unsec | 0.00 | 0.00 |
| Other Unsecured Loans | -12.67 | -4.61 |
| Short Term Provisions | 4.62 | 1.72 |
| Proposed Equity Dividend | 0.00 | 0.00 |
| Provision for Corporate Dividend Tax | 0.00 | 0.00 |
| Provision for Tax | 4.62 | 1.72 |
| Provision for post retirement benefits | 0.00 | 0.00 |
| Preference Dividend | 0.00 | 0.00 |
| Other Provisions | 0.00 | 0.00 |
| Total Current Liabilities | 20.72 | 22.20 |
| Total Liabilities | 193.25 | 101.86 |
| ASSETS | 0 | 0 |
| Gross Block | 36.88 | 30.19 |
| Less: Accumulated Depreciation | 20.35 | 15.59 |
| Less: Impairment of Assets | 0.00 | 0.00 |
| Net Block | 16.53 | 14.60 |
| Lease Adjustment A/c | 0.00 | 0.00 |
| Capital Work in Progress | 0.00 | 0.00 |
| Non Current Investments | 54.17 | 0.03 |
| Long Term Investment | 54.17 | 0.03 |
| Quoted | 0.00 | 0.00 |
| Unquoted | 54.17 | 0.03 |
| Long Term Loans & Advances | 0.48 | 0.48 |
| Other Non Current Assets | 0.00 | 0.00 |
| Total Non-Current Assets | 91.76 | 51.75 |
| Current Assets Loans & Advances | 0 | 0 |
| Currents Investments | 0.00 | 0.00 |
| Quoted | 0.00 | 0.00 |
| Unquoted | 0.00 | 0.00 |
| Inventories | 0.00 | 0.00 |
| Raw Materials | 0.00 | 0.00 |
| 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 | 0.00 | 0.00 |
| Sundry Debtors | 41.10 | 8.80 |
| Debtors more than Six months | 7.47 | 6.73 |
| Debtors Others | 33.63 | 2.08 |
| Cash and Bank | 0.48 | 7.67 |
| Cash in hand | 0.38 | 0.47 |
| Balances at Bank | 0.10 | 7.20 |
| Other cash and bank balances | 0.00 | 0.00 |
| Other Current Assets | 0.32 | 1.64 |
| 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 | 0.05 | 0.09 |
| Other current_assets | 0.27 | 1.54 |
| Short Term Loans and Advances | 59.59 | 32.00 |
| Advances recoverable in cash or in kind | 59.59 | 32.00 |
| Advance income tax and TDS | 0.00 | 0.00 |
| 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 | 0.00 | 0.00 |
| Total Current Assets | 101.49 | 50.11 |
| Net Current Assets (Including Current Investments) | 80.77 | 27.91 |
| Miscellaneous Expenses not written off | 0.00 | 0.00 |
| Total Assets | 193.25 | 101.86 |
| Contingent Liabilities | 0.00 | 0.00 |
| Total Debt | 18.16 | 8.04 |
| Book Value | 55.91 | 38.81 |
| Adjusted Book Value | 18.64 | 12.94 |