| (Rs.in Million) |
| Particulars | Mar 2023 | Mar 2022 | Mar 2021 |
| EQUITY AND LIABILITIES | 0 | 0 | 0 |
| Share Capital | 125.00 | 60.00 | 44.00 |
| Equity - Authorised | 130.00 | 60.00 | 44.00 |
| Equity - Issued | 125.00 | 60.00 | 44.00 |
| Equity Paid Up | 125.00 | 60.00 | 44.00 |
| 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 | 109.55 | 7.83 | 5.25 |
| Securities Premium | 94.00 | 0.00 | 0.00 |
| Capital Reserves | 0.00 | 0.00 | 0.00 |
| Profit & Loss Account Balance | 15.55 | 7.83 | 5.25 |
| General Reserves | 0.00 | 0.00 | 0.00 |
| Other Reserves | 0.00 | 0.00 | 0.00 |
| Reserve excluding Revaluation Reserve | 109.55 | 7.83 | 5.25 |
| Revaluation reserve | 0.00 | 0.00 | 0.00 |
| Shareholder's Funds | 234.55 | 67.83 | 49.25 |
| Minority Interest | 0.00 | 0.00 | 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 | 7.47 | 11.93 | 30.03 |
| 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 | 2.57 | 0.00 | 0.00 |
| Loans - Govt. | 0.00 | 0.00 | 0.00 |
| Loans - Others | 4.91 | 11.93 | 30.03 |
| Other Unsecured Loan | 0.00 | 0.00 | 0.00 |
| Deferred Tax Assets / Liabilities | 0.38 | 3.42 | 2.41 |
| Deferred Tax Assets | 0.00 | 0.00 | 0.00 |
| Deferred Tax Liability | 0.38 | 3.42 | 2.41 |
| Other Long Term Liabilities | 0.00 | 0.00 | 0.00 |
| Long Term Trade Payables | 0.00 | 0.00 | 0.00 |
| Long Term Provisions | 0.00 | 0.00 | 0.00 |
| Total Non-Current Liabilities | 7.86 | 15.35 | 32.45 |
| Current Liabilities | 0 | 0 | 0 |
| Trade Payables | 52.98 | 91.04 | 86.41 |
| Sundry Creditors | 52.98 | 91.04 | 86.41 |
| Acceptances | 0.00 | 0.00 | 0.00 |
| Due to Subsidiaries- Trade Payables | 0.00 | 0.00 | 0.00 |
| Other Current Liabilities | 34.13 | 38.95 | 6.30 |
| Bank Overdraft / Short term credit | 0.00 | 0.00 | 0.00 |
| Advances received from customers | 16.26 | 20.15 | 0.00 |
| 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 | 17.87 | 18.80 | 6.30 |
| Short Term Borrowings | 77.44 | 70.89 | 30.24 |
| Secured ST Loans repayable on Demands | 77.23 | 70.89 | 30.24 |
| Working Capital Loans- Sec | 43.84 | 33.27 | 29.99 |
| Buyers Credits - Unsec | 0.00 | 0.00 | 0.00 |
| Commercial Borrowings- Unsec | 0.00 | 0.00 | 0.00 |
| Other Unsecured Loans | -43.63 | -33.27 | -29.99 |
| Short Term Provisions | 1.37 | 0.03 | 0.00 |
| Proposed Equity Dividend | 0.00 | 0.00 | 0.00 |
| Provision for Corporate Dividend Tax | 0.00 | 0.00 | 0.00 |
| Provision for Tax | 1.37 | 0.00 | 0.00 |
| Provision for post retirement benefits | 0.00 | 0.00 | 0.00 |
| Preference Dividend | 0.00 | 0.00 | 0.00 |
| Other Provisions | 0.00 | 0.03 | 0.00 |
| Total Current Liabilities | 165.92 | 200.90 | 122.95 |
| Total Liabilities | 408.32 | 284.08 | 204.64 |
| ASSETS | 0 | 0 | 0 |
| Gross Block | 6.13 | 24.99 | 26.23 |
| Less: Accumulated Depreciation | 1.56 | 1.71 | 1.01 |
| Less: Impairment of Assets | 0.00 | 0.00 | 0.00 |
| Net Block | 4.58 | 23.29 | 25.23 |
| Lease Adjustment A/c | 0.00 | 0.00 | 0.00 |
| Capital Work in Progress | 0.00 | 0.00 | 0.00 |
| Non Current Investments | 1.57 | 0.96 | 0.40 |
| Long Term Investment | 1.57 | 0.96 | 0.40 |
| Quoted | 0.00 | 0.00 | 0.00 |
| Unquoted | 1.57 | 0.96 | 0.40 |
| Long Term Loans & Advances | 0.00 | 0.00 | 8.99 |
| Other Non Current Assets | 0.00 | 0.00 | 0.00 |
| Total Non-Current Assets | 6.14 | 24.25 | 34.62 |
| 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 | 126.55 | 102.13 | 68.91 |
| Raw Materials | 0.00 | 0.00 | 0.00 |
| Work-in Progress | 51.30 | 0.00 | 0.00 |
| Finished Goods | 75.25 | 102.13 | 68.91 |
| Packing Materials | 0.00 | 0.00 | 0.00 |
| Stores and Spare | 0.00 | 0.00 | 0.00 |
| Other Inventory | 0.00 | 0.00 | 0.00 |
| Sundry Debtors | 117.81 | 105.56 | 65.43 |
| Debtors more than Six months | 20.03 | 23.86 | 0.00 |
| Debtors Others | 97.78 | 81.70 | 65.43 |
| Cash and Bank | 33.39 | 36.82 | 30.13 |
| Cash in hand | 0.33 | 0.34 | 0.22 |
| Balances at Bank | 33.07 | 36.49 | 29.91 |
| Other cash and bank balances | 0.00 | 0.00 | 0.00 |
| Other Current Assets | 0.05 | 0.00 | 0.00 |
| Interest accrued on Investments | 0.00 | 0.00 | 0.00 |
| 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 | 0.05 | 0.00 | 0.00 |
| Other current_assets | 0.00 | 0.00 | 0.00 |
| Short Term Loans and Advances | 124.37 | 15.32 | 5.57 |
| Advances recoverable in cash or in kind | 103.97 | 7.31 | 0.00 |
| Advance income tax and TDS | 0.81 | 2.26 | 0.47 |
| 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 | 19.59 | 5.76 | 5.10 |
| Total Current Assets | 402.18 | 259.84 | 170.03 |
| Net Current Assets (Including Current Investments) | 236.26 | 58.94 | 47.08 |
| Miscellaneous Expenses not written off | 0.00 | 0.00 | 0.00 |
| Total Assets | 408.32 | 284.08 | 204.64 |
| Contingent Liabilities | 53.33 | 33.93 | 9.40 |
| Total Debt | 100.66 | 97.78 | 60.88 |
| Book Value | 18.76 | 11.31 | 11.19 |
| Adjusted Book Value | 9.38 | 5.65 | 5.60 |