| (Rs.in Million) |
| Particulars | Mar 2025 | Mar 2024 | Mar 2023 |
| EQUITY AND LIABILITIES | 0 | 0 | 0 |
| Share Capital | 169.87 | 124.00 | 4.00 |
| Equity - Authorised | 180.00 | 180.00 | 5.00 |
| Equity - Issued | 169.87 | 124.00 | 4.00 |
| Equity Paid Up | 169.87 | 124.00 | 4.00 |
| 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 | 184.46 | 26.63 | 134.56 |
| Securities Premium | 136.91 | 0.00 | 0.00 |
| Capital Reserves | 0.00 | 0.00 | 0.00 |
| Profit & Loss Account Balance | 47.56 | 26.63 | 134.56 |
| General Reserves | 0.00 | 0.00 | 0.00 |
| Other Reserves | 0.00 | 0.00 | 0.00 |
| Reserve excluding Revaluation Reserve | 184.46 | 26.63 | 134.56 |
| Revaluation reserve | 0.00 | 0.00 | 0.00 |
| Shareholder's Funds | 354.33 | 150.63 | 138.56 |
| Minority Interest | 0.00 | 0.00 | 0.00 |
| Long-Term Borrowings | 0.00 | 0.00 | 0.00 |
| Secured Loans | 38.41 | 49.28 | 68.32 |
| 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 | 38.41 | 49.28 | 68.32 |
| 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 | 0.50 | 0.03 | -0.06 |
| Deferred Tax Assets | 0.00 | 0.06 | 0.06 |
| Deferred Tax Liability | 0.50 | 0.09 | 0.00 |
| Other Long Term Liabilities | 0.00 | 0.00 | 0.00 |
| Long Term Trade Payables | 0.00 | 0.00 | 0.00 |
| Long Term Provisions | 2.50 | 3.08 | 0.00 |
| Total Non-Current Liabilities | 41.40 | 52.39 | 68.26 |
| Current Liabilities | 0 | 0 | 0 |
| Trade Payables | 60.87 | 74.44 | 20.18 |
| Sundry Creditors | 60.87 | 74.44 | 20.18 |
| Acceptances | 0.00 | 0.00 | 0.00 |
| Due to Subsidiaries- Trade Payables | 0.00 | 0.00 | 0.00 |
| Other Current Liabilities | 14.11 | 13.56 | 5.52 |
| Bank Overdraft / Short term credit | 0.00 | 0.00 | 0.00 |
| Advances received from customers | 0.00 | 0.09 | 0.55 |
| 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 | 14.11 | 13.48 | 4.97 |
| Short Term Borrowings | 103.60 | 109.25 | 66.82 |
| Secured ST Loans repayable on Demands | 78.60 | 49.25 | 66.82 |
| 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 | 25.00 | 60.00 | 0.00 |
| Short Term Provisions | 10.34 | 9.35 | 13.00 |
| Proposed Equity Dividend | 0.00 | 0.00 | 0.00 |
| Provision for Corporate Dividend Tax | 0.00 | 0.00 | 0.00 |
| Provision for Tax | 8.77 | 8.27 | 13.00 |
| Provision for post retirement benefits | 0.00 | 0.00 | 0.00 |
| Preference Dividend | 0.00 | 0.00 | 0.00 |
| Other Provisions | 1.57 | 1.08 | 0.00 |
| Total Current Liabilities | 188.93 | 206.61 | 105.52 |
| Total Liabilities | 584.66 | 409.63 | 312.34 |
| ASSETS | 0 | 0 | 0 |
| Gross Block | 183.29 | 170.41 | 46.63 |
| Less: Accumulated Depreciation | 28.22 | 15.41 | 4.30 |
| Less: Impairment of Assets | 0.00 | 0.00 | 0.00 |
| Net Block | 155.07 | 155.00 | 42.33 |
| Lease Adjustment A/c | 0.00 | 0.00 | 0.00 |
| Capital Work in Progress | 0.00 | 0.00 | 100.68 |
| 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 | 3.11 | 2.77 | 3.01 |
| Other Non Current Assets | 0.00 | 0.00 | 0.00 |
| Total Non-Current Assets | 158.17 | 157.77 | 146.02 |
| 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 | 45.61 | 5.33 | 0.00 |
| Raw Materials | 3.35 | 2.15 | 0.00 |
| Work-in Progress | 0.00 | 0.00 | 0.00 |
| Finished Goods | 42.26 | 3.18 | 0.00 |
| 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 | 249.76 | 182.97 | 120.77 |
| Debtors more than Six months | 3.26 | 5.89 | 0.00 |
| Debtors Others | 246.50 | 177.08 | 120.77 |
| Cash and Bank | 7.56 | 3.57 | 3.49 |
| Cash in hand | 1.85 | 1.31 | 1.38 |
| Balances at Bank | 5.71 | 2.25 | 2.10 |
| Other cash and bank balances | 0.00 | 0.00 | 0.00 |
| Other Current Assets | 1.48 | 5.99 | 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 | 0.47 | 3.56 | 0.00 |
| Other current_assets | 1.01 | 2.43 | 0.00 |
| Short Term Loans and Advances | 122.09 | 54.01 | 42.07 |
| Advances recoverable in cash or in kind | 62.13 | 26.35 | 12.50 |
| 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 | 59.96 | 27.65 | 29.57 |
| Total Current Assets | 426.48 | 251.86 | 166.32 |
| Net Current Assets (Including Current Investments) | 237.56 | 45.25 | 60.81 |
| Miscellaneous Expenses not written off | 0.00 | 0.00 | 0.00 |
| Total Assets | 584.66 | 409.63 | 312.34 |
| Contingent Liabilities | 0.00 | 0.00 | 0.00 |
| Total Debt | 154.38 | 170.27 | 135.14 |
| Book Value | 20.86 | 12.15 | 346.41 |
| Adjusted Book Value | 20.86 | 12.15 | 11.17 |