| (Rs.in Million) |
| Particulars | Mar 2024 | Mar 2023 |
| EQUITY AND LIABILITIES | 0 | 0 |
| Share Capital | 480.37 | 1.50 |
| Equity - Authorised | 2.50 | 2.50 |
| Equity - Issued | 1.50 | 1.50 |
| Equity Paid Up | 1.50 | 1.50 |
| Equity Shares Forfeited | 0.00 | 0.00 |
| Adjustments to Equity | 0.00 | 0.00 |
| Preference Capital Paid Up | 478.87 | 0.00 |
| Face Value | 10.00 | 10.00 |
| Share Warrants & Outstandings | 0.00 | 0.00 |
| Total Reserves | -484.93 | -41.89 |
| Securities Premium | 0.00 | 0.00 |
| Capital Reserves | 0.00 | 0.00 |
| Profit & Loss Account Balance | -484.93 | -41.89 |
| General Reserves | 0.00 | 0.00 |
| Other Reserves | 0.00 | 0.00 |
| Reserve excluding Revaluation Reserve | -484.93 | -41.89 |
| Revaluation reserve | 0.00 | 0.00 |
| Shareholder's Funds | -4.56 | -40.39 |
| 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 | 638.23 | 0.00 |
| 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 | 0.00 | 0.00 |
| Other Unsecured Loan | 638.23 | 0.00 |
| Deferred Tax Assets / Liabilities | 153.97 | 0.00 |
| Deferred Tax Assets | 0.00 | 0.00 |
| Deferred Tax Liability | 153.97 | 0.00 |
| Other Long Term Liabilities | 3402.49 | 0.00 |
| Long Term Trade Payables | 0.00 | 0.00 |
| Long Term Provisions | 0.00 | 0.00 |
| Total Non-Current Liabilities | 4194.69 | 0.00 |
| Current Liabilities | 0 | 0 |
| Trade Payables | 148.77 | 4.99 |
| Sundry Creditors | 148.77 | 4.99 |
| Acceptances | 0.00 | 0.00 |
| Due to Subsidiaries- Trade Payables | 0.00 | 0.00 |
| Other Current Liabilities | 1606.33 | 30.12 |
| Bank Overdraft / Short term credit | 0.00 | 0.00 |
| Advances received from customers | 128.32 | 0.00 |
| Interest Accrued But Not Due | 0.00 | 0.00 |
| 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 | 1478.01 | 30.12 |
| Short Term Borrowings | 1675.71 | 587.00 |
| Secured ST Loans repayable on Demands | 0.00 | 0.00 |
| Working Capital Loans- Sec | 0.00 | 0.00 |
| Buyers Credits - Unsec | 0.00 | 0.00 |
| Commercial Borrowings- Unsec | 0.00 | 0.00 |
| Other Unsecured Loans | 1675.71 | 587.00 |
| Short Term Provisions | 0.00 | 0.00 |
| Proposed Equity Dividend | 0.00 | 0.00 |
| Provision for Corporate Dividend Tax | 0.00 | 0.00 |
| Provision for Tax | 0.00 | 0.00 |
| Provision for post retirement benefits | 0.00 | 0.00 |
| Preference Dividend | 0.00 | 0.00 |
| Other Provisions | 0.00 | 0.00 |
| Total Current Liabilities | 3430.81 | 622.11 |
| Total Liabilities | 7620.93 | 581.72 |
| ASSETS | 0 | 0 |
| Gross Block | 15.85 | 2.87 |
| Less: Accumulated Depreciation | 3.32 | 0.54 |
| Less: Impairment of Assets | 0.00 | 0.00 |
| Net Block | 12.53 | 2.33 |
| Lease Adjustment A/c | 0.00 | 0.00 |
| Capital Work in Progress | 8.85 | 0.00 |
| Non Current Investments | 0.00 | 0.00 |
| Long Term Investment | 0.00 | 0.00 |
| Quoted | 0.00 | 0.00 |
| Unquoted | 0.00 | 0.00 |
| Long Term Loans & Advances | 229.00 | 70.00 |
| Other Non Current Assets | 0.00 | 0.00 |
| Total Non-Current Assets | 250.37 | 72.33 |
| Current Assets Loans & Advances | 0 | 0 |
| Currents Investments | 38.45 | 0.00 |
| Quoted | 0.00 | 0.00 |
| Unquoted | 38.45 | 0.00 |
| Inventories | 7301.32 | 333.91 |
| Raw Materials | 0.00 | 0.00 |
| Work-in Progress | 7301.32 | 333.91 |
| Finished Goods | 0.00 | 0.00 |
| Packing Materials | 0.00 | 0.00 |
| Stores and Spare | 0.00 | 0.00 |
| Other Inventory | 0.00 | 0.00 |
| Sundry Debtors | 0.65 | 0.00 |
| Debtors more than Six months | 0.00 | 0.00 |
| Debtors Others | 0.65 | 0.00 |
| Cash and Bank | 20.10 | 4.37 |
| Cash in hand | 0.00 | 0.00 |
| Balances at Bank | 20.10 | 4.37 |
| Other cash and bank balances | 0.00 | 0.00 |
| Other Current Assets | 7.14 | 0.00 |
| Interest accrued on Investments | 0.08 | 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 | 0.00 | 0.00 |
| Other current_assets | 7.06 | 0.00 |
| Short Term Loans and Advances | 2.90 | 171.11 |
| Advances recoverable in cash or in kind | 0.00 | 0.00 |
| Advance income tax and TDS | 0.75 | 171.11 |
| 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 | 2.15 | 0.00 |
| Total Current Assets | 7370.56 | 509.39 |
| Net Current Assets (Including Current Investments) | 3939.75 | -112.71 |
| Miscellaneous Expenses not written off | 0.00 | 0.00 |
| Total Assets | 7620.93 | 581.72 |
| Contingent Liabilities | 0.00 | 0.00 |
| Total Debt | 2313.94 | 587.00 |
| Book Value | -3222.86 | -269.25 |
| Adjusted Book Value | -3222.86 | -269.25 |