| (Rs.in Million) |
| Particulars | Mar 2025 | Mar 2024 |
| EQUITY AND LIABILITIES | 0 | 0 |
| Share Capital | 49.68 | 49.00 |
| Equity - Authorised | 100.00 | 50.00 |
| Equity - Issued | 49.68 | 49.00 |
| Equity Paid Up | 49.68 | 49.00 |
| 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 | 21.67 | 0.00 |
| Total Reserves | 206.02 | 133.23 |
| Securities Premium | 126.82 | 117.34 |
| Capital Reserves | 0.00 | 0.00 |
| Profit & Loss Account Balance | 79.20 | 15.89 |
| General Reserves | 0.00 | 0.00 |
| Other Reserves | 0.00 | 0.00 |
| Reserve excluding Revaluation Reserve | 206.02 | 133.23 |
| Revaluation reserve | 0.00 | 0.00 |
| Shareholder's Funds | 277.37 | 182.23 |
| Minority Interest | 0.00 | 0.00 |
| Long-Term Borrowings | 0.00 | 0.00 |
| Secured Loans | 0.00 | 0.00 |
| 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 | 0.00 | 0.00 |
| Unsecured Loans | 1.05 | 2.21 |
| 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 | 0.00 | 0.00 |
| Loans - Govt. | 0.00 | 0.00 |
| Loans - Others | 1.05 | 2.21 |
| Other Unsecured Loan | 0.00 | 0.00 |
| Deferred Tax Assets / Liabilities | 0.03 | 0.00 |
| Deferred Tax Assets | 0.00 | 0.00 |
| Deferred Tax Liability | 0.03 | 0.00 |
| Other Long Term Liabilities | 0.00 | 0.00 |
| Long Term Trade Payables | 0.00 | 0.00 |
| Long Term Provisions | 0.85 | 0.00 |
| Total Non-Current Liabilities | 1.92 | 2.21 |
| Current Liabilities | 0 | 0 |
| Trade Payables | 12.49 | 0.26 |
| Sundry Creditors | 12.49 | 0.26 |
| Acceptances | 0.00 | 0.00 |
| Due to Subsidiaries- Trade Payables | 0.00 | 0.00 |
| Other Current Liabilities | 10.01 | 4.37 |
| Bank Overdraft / Short term credit | 0.00 | 0.00 |
| Advances received from customers | 0.08 | 0.23 |
| Interest Accrued But Not Due | 0.03 | 0.04 |
| 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 | 9.90 | 4.10 |
| Short Term Borrowings | 30.26 | 12.68 |
| Secured ST Loans repayable on Demands | 30.26 | 12.68 |
| Working Capital Loans- Sec | 30.26 | 12.68 |
| Buyers Credits - Unsec | 0.00 | 0.00 |
| Commercial Borrowings- Unsec | 0.00 | 0.00 |
| Other Unsecured Loans | -30.26 | -12.68 |
| Short Term Provisions | 23.59 | 5.98 |
| Proposed Equity Dividend | 0.00 | 0.00 |
| Provision for Corporate Dividend Tax | 0.00 | 0.00 |
| Provision for Tax | 23.55 | 5.98 |
| Provision for post retirement benefits | 0.00 | 0.00 |
| Preference Dividend | 0.00 | 0.00 |
| Other Provisions | 0.05 | 0.00 |
| Total Current Liabilities | 76.34 | 23.29 |
| Total Liabilities | 355.64 | 207.73 |
| ASSETS | 0 | 0 |
| Gross Block | 16.79 | 0.63 |
| Less: Accumulated Depreciation | 0.27 | 0.08 |
| Less: Impairment of Assets | 0.00 | 0.00 |
| Net Block | 16.52 | 0.55 |
| Lease Adjustment A/c | 0.00 | 0.00 |
| Capital Work in Progress | 0.00 | 0.00 |
| Non Current Investments | 4.25 | 4.20 |
| Long Term Investment | 4.25 | 4.20 |
| Quoted | 0.00 | 0.00 |
| Unquoted | 4.25 | 4.20 |
| Long Term Loans & Advances | 1.34 | 1.17 |
| Other Non Current Assets | 0.00 | 0.00 |
| Total Non-Current Assets | 22.11 | 5.92 |
| Current Assets Loans & Advances | 0 | 0 |
| Currents Investments | 0.00 | 0.00 |
| Quoted | 0.00 | 0.00 |
| Unquoted | 0.00 | 0.00 |
| Inventories | 57.53 | 41.49 |
| 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 | 57.53 | 41.49 |
| Sundry Debtors | 145.56 | 32.19 |
| Debtors more than Six months | 56.51 | 0.00 |
| Debtors Others | 89.06 | 32.19 |
| Cash and Bank | 112.47 | 87.43 |
| Cash in hand | 0.57 | 1.39 |
| Balances at Bank | 111.90 | 86.04 |
| Other cash and bank balances | 0.00 | 0.00 |
| Other Current Assets | 1.35 | 0.27 |
| 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 | 0.60 | 0.00 |
| Other current_assets | 0.75 | 0.27 |
| Short Term Loans and Advances | 16.61 | 40.44 |
| Advances recoverable in cash or in kind | 0.08 | 32.67 |
| 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 | 16.53 | 7.77 |
| Total Current Assets | 333.53 | 201.81 |
| Net Current Assets (Including Current Investments) | 257.19 | 178.52 |
| Miscellaneous Expenses not written off | 0.00 | 0.00 |
| Total Assets | 355.64 | 207.73 |
| Contingent Liabilities | 1.00 | 0.00 |
| Total Debt | 32.56 | 16.03 |
| Book Value | 51.47 | 37.19 |
| Adjusted Book Value | 51.47 | 37.19 |