| (Rs.in Million) |
| Particulars | Mar 2024 | Mar 2023 | Mar 2022 |
| EQUITY AND LIABILITIES | 0 | 0 | 0 |
| Share Capital | 90.19 | 11.11 | 11.11 |
| Equity - Authorised | 150.00 | 11.50 | 11.50 |
| Equity - Issued | 90.19 | 11.11 | 11.11 |
| Equity Paid Up | 90.19 | 11.11 | 11.11 |
| 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 | 22.69 | 24.82 | 20.27 |
| Securities Premium | 0.00 | 10.87 | 10.87 |
| Capital Reserves | 0.01 | 0.00 | 0.00 |
| Profit & Loss Account Balance | 22.68 | 13.95 | 10.34 |
| General Reserves | 0.00 | 0.00 | 0.00 |
| Other Reserves | 0.00 | 0.00 | -0.94 |
| Reserve excluding Revaluation Reserve | 22.69 | 24.82 | 20.27 |
| Revaluation reserve | 0.00 | 0.00 | 0.00 |
| Shareholder's Funds | 112.88 | 35.93 | 31.38 |
| Minority Interest | 4.98 | 0.00 | 0.00 |
| Long-Term Borrowings | 0.00 | 0.00 | 0.00 |
| Secured Loans | 0.00 | 0.62 | 0.90 |
| 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 | 0.62 | 0.90 |
| Unsecured Loans | 2.27 | 0.04 | 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 | 0.04 | 0.04 | 0.00 |
| Other Unsecured Loan | 2.23 | 0.00 | 0.00 |
| Deferred Tax Assets / Liabilities | 0.24 | 0.18 | 0.38 |
| Deferred Tax Assets | 0.00 | 0.00 | 0.00 |
| Deferred Tax Liability | 0.24 | 0.18 | 0.38 |
| Other Long Term Liabilities | 0.00 | 0.00 | 0.00 |
| Long Term Trade Payables | 0.00 | 0.00 | 0.00 |
| Long Term Provisions | 3.40 | 2.54 | 2.01 |
| Total Non-Current Liabilities | 5.91 | 3.38 | 3.29 |
| Current Liabilities | 0 | 0 | 0 |
| Trade Payables | 0.00 | 0.00 | 0.00 |
| Sundry Creditors | 0.00 | 0.00 | 0.00 |
| Acceptances | 0.00 | 0.00 | 0.00 |
| Due to Subsidiaries- Trade Payables | 0.00 | 0.00 | 0.00 |
| Other Current Liabilities | 7.46 | 1.91 | 1.75 |
| Bank Overdraft / Short term credit | 0.00 | 0.00 | 0.00 |
| Advances received from customers | 0.00 | 0.00 | 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 | 7.46 | 1.91 | 1.75 |
| Short Term Borrowings | 6.44 | 5.52 | 5.14 |
| 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 | 6.44 | 5.52 | 5.14 |
| Short Term Provisions | 4.56 | 1.15 | 0.99 |
| Proposed Equity Dividend | 0.00 | 0.00 | 0.00 |
| Provision for Corporate Dividend Tax | 0.00 | 0.00 | 0.00 |
| Provision for Tax | 3.29 | 0.03 | 0.00 |
| Provision for post retirement benefits | 0.01 | 0.01 | 0.02 |
| Preference Dividend | 0.00 | 0.00 | 0.00 |
| Other Provisions | 1.26 | 1.11 | 0.98 |
| Total Current Liabilities | 18.46 | 8.58 | 7.88 |
| Total Liabilities | 142.23 | 47.89 | 42.55 |
| ASSETS | 0 | 0 | 0 |
| Gross Block | 23.67 | 22.01 | 15.63 |
| Less: Accumulated Depreciation | 5.83 | 4.69 | 3.61 |
| Less: Impairment of Assets | 0.00 | 0.00 | 0.00 |
| Net Block | 17.84 | 17.33 | 12.02 |
| Lease Adjustment A/c | 0.00 | 0.00 | 0.00 |
| Capital Work in Progress | 13.75 | 13.75 | 0.00 |
| Non Current Investments | 0.10 | 2.91 | 2.71 |
| Long Term Investment | 0.10 | 2.91 | 2.71 |
| Quoted | 0.00 | 0.00 | 0.00 |
| Unquoted | 0.10 | 2.91 | 2.71 |
| Long Term Loans & Advances | 0.00 | 0.00 | 0.00 |
| Other Non Current Assets | 0.00 | 0.00 | 0.00 |
| Total Non-Current Assets | 31.68 | 33.99 | 14.73 |
| 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 | 0.83 | 1.24 | 0.20 |
| Raw Materials | 0.00 | 0.00 | 0.00 |
| Work-in Progress | 0.00 | 0.00 | 0.00 |
| Finished Goods | 0.00 | 0.00 | 0.00 |
| Packing Materials | 0.00 | 0.00 | 0.00 |
| Stores and Spare | 0.00 | 0.00 | 0.00 |
| Other Inventory | 0.83 | 1.24 | 0.20 |
| Sundry Debtors | 29.09 | 9.83 | 5.23 |
| Debtors more than Six months | 1.60 | 3.89 | 3.81 |
| Debtors Others | 27.49 | 5.93 | 1.43 |
| Cash and Bank | 48.22 | 0.55 | 2.44 |
| Cash in hand | 1.09 | 0.39 | 2.15 |
| Balances at Bank | 47.13 | 0.16 | 0.29 |
| Other cash and bank balances | 0.00 | 0.00 | 0.00 |
| Other Current Assets | 0.98 | 0.02 | 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 | 0.98 | 0.02 | 0.00 |
| Other current_assets | 0.00 | 0.00 | 0.00 |
| Short Term Loans and Advances | 31.43 | 2.25 | 19.95 |
| Advances recoverable in cash or in kind | 31.12 | 2.24 | 19.77 |
| 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 | 0.31 | 0.01 | 0.18 |
| Total Current Assets | 110.55 | 13.90 | 27.83 |
| Net Current Assets (Including Current Investments) | 92.08 | 5.32 | 19.95 |
| Miscellaneous Expenses not written off | 0.00 | 0.00 | 0.00 |
| Total Assets | 142.23 | 47.89 | 42.55 |
| Contingent Liabilities | 0.00 | 0.00 | 0.00 |
| Total Debt | 9.33 | 6.46 | 6.41 |
| Book Value | 12.52 | 32.33 | 28.25 |
| Adjusted Book Value | 12.52 | 4.31 | 3.77 |