| (Rs.in Million) |
| Particulars | Mar 2024 | Mar 2023 | Mar 2022 |
| EQUITY AND LIABILITIES | 0 | 0 | 0 |
| Share Capital | 38.83 | 22.84 | 1.40 |
| Equity - Authorised | 250.00 | 30.00 | 1.40 |
| Equity - Issued | 38.83 | 22.84 | 1.40 |
| Equity Paid Up | 38.83 | 22.84 | 1.40 |
| 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 | 24.03 |
| Total Reserves | 158.60 | 32.91 | 1.51 |
| Securities Premium | 27.16 | 27.16 | 0.00 |
| Capital Reserves | 0.00 | 0.00 | 0.00 |
| Profit & Loss Account Balance | 131.44 | 5.75 | 1.51 |
| General Reserves | 0.00 | 0.00 | 0.00 |
| Other Reserves | 0.00 | 0.00 | 0.00 |
| Reserve excluding Revaluation Reserve | 158.60 | 32.91 | 1.51 |
| Revaluation reserve | 0.00 | 0.00 | 0.00 |
| Shareholder's Funds | 197.43 | 55.75 | 26.94 |
| Minority Interest | 0.51 | 0.00 | 0.00 |
| Long-Term Borrowings | 0.00 | 0.00 | 0.00 |
| Secured Loans | 79.90 | 22.67 | 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 | 95.58 | 19.52 | 0.00 |
| Term Loans - Institutions | 0.00 | 0.00 | 0.00 |
| Other Secured | -15.68 | 3.15 | 0.00 |
| Unsecured Loans | 3.28 | 27.54 | 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 | 5.34 | 33.30 | 0.00 |
| Other Unsecured Loan | -2.06 | -5.76 | 0.00 |
| Deferred Tax Assets / Liabilities | 2.83 | 0.12 | 0.08 |
| Deferred Tax Assets | 0.13 | 0.04 | 0.02 |
| Deferred Tax Liability | 2.96 | 0.16 | 0.10 |
| Other Long Term Liabilities | 0.00 | 0.00 | 0.00 |
| Long Term Trade Payables | 0.00 | 0.00 | 0.00 |
| Long Term Provisions | 0.23 | 0.00 | 0.00 |
| Total Non-Current Liabilities | 86.24 | 50.32 | 0.08 |
| Current Liabilities | 0 | 0 | 0 |
| Trade Payables | 0.00 | 4.20 | 1.49 |
| Sundry Creditors | 0.00 | 4.20 | 1.49 |
| Acceptances | 0.00 | 0.00 | 0.00 |
| Due to Subsidiaries- Trade Payables | 0.00 | 0.00 | 0.00 |
| Other Current Liabilities | 29.24 | 10.02 | 2.23 |
| Bank Overdraft / Short term credit | 0.00 | 0.00 | 0.00 |
| Advances received from customers | 0.00 | 2.31 | 2.18 |
| Interest Accrued But Not Due | 0.17 | 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 | 29.07 | 7.71 | 0.05 |
| Short Term Borrowings | 68.97 | 24.68 | 0.00 |
| Secured ST Loans repayable on Demands | 68.97 | 24.68 | 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 | 2.56 | 1.36 | 0.08 |
| Proposed Equity Dividend | 0.00 | 0.00 | 0.00 |
| Provision for Corporate Dividend Tax | 0.00 | 0.00 | 0.00 |
| Provision for Tax | 2.56 | 1.36 | 0.08 |
| Provision for post retirement benefits | 0.00 | 0.00 | 0.00 |
| Preference Dividend | 0.00 | 0.00 | 0.00 |
| Other Provisions | 0.00 | 0.00 | 0.00 |
| Total Current Liabilities | 100.77 | 40.25 | 3.80 |
| Total Liabilities | 384.95 | 146.31 | 30.82 |
| ASSETS | 0 | 0 | 0 |
| Gross Block | 228.51 | 45.10 | 4.07 |
| Less: Accumulated Depreciation | 12.13 | 4.15 | 0.90 |
| Less: Impairment of Assets | 0.00 | 0.00 | 0.00 |
| Net Block | 216.39 | 40.95 | 3.17 |
| Lease Adjustment A/c | 0.00 | 0.00 | 0.00 |
| Capital Work in Progress | 0.00 | 39.04 | 6.79 |
| 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 | 4.88 | 0.20 | 1.65 |
| Other Non Current Assets | 17.57 | 2.00 | 0.00 |
| Total Non-Current Assets | 238.84 | 82.20 | 11.61 |
| 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 | 35.36 | 5.54 | 9.98 |
| Raw Materials | 4.70 | 0.00 | 0.00 |
| Work-in Progress | 6.15 | 0.00 | 0.00 |
| Finished Goods | 24.51 | 5.54 | 9.98 |
| 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 | 84.56 | 32.32 | 7.41 |
| Debtors more than Six months | 0.47 | 0.18 | 0.01 |
| Debtors Others | 84.51 | 32.30 | 7.47 |
| Cash and Bank | 19.97 | 9.80 | 0.52 |
| Cash in hand | 2.19 | 0.19 | 0.49 |
| Balances at Bank | 17.79 | 9.61 | 0.03 |
| Other cash and bank balances | 0.00 | 0.00 | 0.00 |
| Other Current Assets | 4.94 | 0.00 | 0.02 |
| Interest accrued on Investments | 0.73 | 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 | 4.21 | 0.00 | 0.02 |
| Short Term Loans and Advances | 1.29 | 16.46 | 1.27 |
| Advances recoverable in cash or in kind | 1.29 | 10.00 | 0.19 |
| 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 | 0.00 | 6.46 | 1.08 |
| Total Current Assets | 146.11 | 64.12 | 19.21 |
| Net Current Assets (Including Current Investments) | 45.34 | 23.87 | 15.41 |
| Miscellaneous Expenses not written off | 0.00 | 0.00 | 0.00 |
| Total Assets | 384.95 | 146.31 | 30.82 |
| Contingent Liabilities | 0.00 | 0.00 | 0.00 |
| Total Debt | 173.89 | 82.54 | 0.00 |
| Book Value | 50.85 | 24.41 | 20.81 |
| Adjusted Book Value | 7.26 | 3.49 | 2.97 |