| (Rs.in Million) |
| Particulars | Mar 2024 | Mar 2023 | Mar 2022 |
| EQUITY AND LIABILITIES | 0 | 0 | 0 |
| Share Capital | 27.62 | 27.62 | 20.22 |
| Equity - Authorised | 30.00 | 30.00 | 30.00 |
| Equity - Issued | 27.62 | 27.62 | 20.12 |
| Equity Paid Up | 27.62 | 27.62 | 20.12 |
| Equity Shares Forfeited | 0.00 | 0.00 | 0.00 |
| Adjustments to Equity | 0.00 | 0.00 | 0.10 |
| 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 | 26.94 | 24.19 | 2.41 |
| Securities Premium | 18.89 | 18.89 | 0.00 |
| Capital Reserves | 0.00 | 0.00 | 0.00 |
| Profit & Loss Account Balance | 8.06 | 5.30 | 2.41 |
| General Reserves | 0.00 | 0.00 | 0.00 |
| Other Reserves | 0.00 | 0.00 | 0.00 |
| Reserve excluding Revaluation Reserve | 26.94 | 24.19 | 2.41 |
| Revaluation reserve | 0.00 | 0.00 | 0.00 |
| Shareholder's Funds | 54.56 | 51.80 | 22.63 |
| 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 | 0.20 | 0.20 | 0.10 |
| 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 | 0.20 | 0.20 | 0.10 |
| Other Unsecured Loan | 0.00 | 0.00 | 0.00 |
| Deferred Tax Assets / Liabilities | 0.20 | 0.08 | -0.06 |
| Deferred Tax Assets | 0.00 | 0.00 | 0.06 |
| Deferred Tax Liability | 0.20 | 0.08 | 0.00 |
| Other Long Term Liabilities | 7.95 | 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 | 8.35 | 0.28 | 0.04 |
| Current Liabilities | 0 | 0 | 0 |
| Trade Payables | 2.22 | 0.33 | 0.44 |
| Sundry Creditors | 2.22 | 0.33 | 0.44 |
| Acceptances | 0.00 | 0.00 | 0.00 |
| Due to Subsidiaries- Trade Payables | 0.00 | 0.00 | 0.00 |
| Other Current Liabilities | 2.42 | 1.81 | 1.71 |
| Bank Overdraft / Short term credit | 0.00 | 0.00 | 0.00 |
| Advances received from customers | 0.10 | 0.56 | 0.74 |
| 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 | 2.32 | 1.25 | 0.97 |
| Short Term Borrowings | 0.00 | 0.00 | 0.00 |
| Secured ST Loans repayable on Demands | 0.00 | 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 | 0.00 | 0.00 | 0.00 |
| Short Term Provisions | 0.17 | 0.06 | 0.53 |
| 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 | 0.00 | 0.53 |
| Provision for post retirement benefits | 0.00 | 0.00 | 0.00 |
| Preference Dividend | 0.00 | 0.00 | 0.00 |
| Other Provisions | 0.17 | 0.06 | 0.00 |
| Total Current Liabilities | 4.81 | 2.20 | 2.68 |
| Total Liabilities | 67.71 | 54.28 | 25.35 |
| ASSETS | 0 | 0 | 0 |
| Loans (Non - Current Assets) | 0.00 | 0.00 | 0.00 |
| Gross Block | 6.22 | 5.96 | 4.91 |
| Less: Accumulated Depreciation | 4.20 | 3.46 | 2.69 |
| Less: Impairment of Assets | 0.00 | 0.00 | 0.00 |
| Net Block | 2.02 | 2.49 | 2.22 |
| Lease Adjustment A/c | 0.00 | 0.00 | 0.00 |
| Capital Work in Progress | 6.26 | 0.00 | 0.00 |
| Non Current Investments | 2.39 | 34.08 | 8.47 |
| Long Term Investment | 2.39 | 34.08 | 8.47 |
| Quoted | 0.00 | 0.00 | 0.00 |
| Unquoted | 2.39 | 34.08 | 8.47 |
| Long Term Loans & Advances | 0.63 | 0.52 | 0.02 |
| Other Non Current Assets | 0.00 | 0.00 | 0.00 |
| Total Non-Current Assets | 15.31 | 39.57 | 10.72 |
| 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 | 1.63 | 1.75 | 2.11 |
| Raw Materials | 0.00 | 0.00 | 0.00 |
| Work-in Progress | 0.00 | 0.00 | 0.00 |
| Finished Goods | 1.63 | 1.75 | 2.11 |
| 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 | 5.22 | 0.30 | 0.01 |
| Debtors more than Six months | 0.00 | 0.00 | 0.00 |
| Debtors Others | 5.22 | 0.30 | 0.01 |
| Cash and Bank | 36.26 | 3.91 | 2.48 |
| Cash in hand | 1.31 | 1.15 | 1.16 |
| Balances at Bank | 34.95 | 2.77 | 1.32 |
| Other cash and bank balances | 0.00 | 0.00 | 0.00 |
| Other Current Assets | 0.00 | 0.00 | 0.07 |
| 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 | 0.00 | 0.00 | 0.00 |
| Other current_assets | 0.00 | 0.00 | 0.07 |
| Short Term Loans and Advances | 9.29 | 8.73 | 9.95 |
| Advances recoverable in cash or in kind | 0.00 | 0.00 | 0.07 |
| Advance income tax and TDS | 0.04 | 0.50 | 0.23 |
| 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 | 9.25 | 8.23 | 9.65 |
| Total Current Assets | 52.39 | 14.69 | 14.61 |
| Net Current Assets (Including Current Investments) | 47.59 | 12.49 | 11.93 |
| Miscellaneous Expenses not written off | 0.01 | 0.01 | 0.02 |
| Total Assets | 67.71 | 54.28 | 25.35 |
| Contingent Liabilities | 0.00 | 0.00 | 0.00 |
| Total Debt | 0.20 | 0.20 | 0.10 |
| Book Value | 19.75 | 18.75 | 11.19 |
| Adjusted Book Value | 19.75 | 18.75 | 11.19 |