| (Rs. in Millions) |
| Particulars | Mar 2025 | Mar 2024 | Mar 2023 | Mar 2022 | Mar 2021 |
| EQUITY AND LIABILITIES | 0 | 0 | 0 | 0 | 0 |
| Share Capital | 196.36 | 196.36 | 49.69 | 49.69 | 49.69 |
| Equity - Authorised | 200.00 | 200.00 | 200.00 | 200.00 | 60.00 |
| Equity - Issued | 195.56 | 195.56 | 50.40 | 50.40 | 50.40 |
| Equity Paid Up | 195.56 | 195.56 | 48.89 | 48.89 | 48.89 |
| Equity Shares Forfeited | 0.80 | 0.80 | 0.80 | 0.80 | 0.80 |
| Adjustments to Equity | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Preference Capital Paid Up | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Face Value | 10.00 | 10.00 | 10.00 | 10.00 | 10.00 |
| Share Warrants & Outstandings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total Reserves | -25.24 | -33.71 | -7.17 | -14.14 | -35.31 |
| Securities Premium | 132.00 | 132.00 | 0.00 | 0.00 | 0.00 |
| Capital Reserves | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit & Loss Account Balance | -21.40 | -6.20 | -7.17 | -14.14 | -35.31 |
| General Reserves | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Reserves | -135.84 | -159.52 | 0.00 | 0.00 | 0.00 |
| Reserve excluding Revaluation Reserve | -25.24 | -33.71 | -7.17 | -14.14 | -35.31 |
| Revaluation reserve | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Shareholder's Funds | 171.12 | 162.64 | 42.51 | 35.55 | 14.37 |
| Minority Interest | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Long-Term Borrowings | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Secured Loans | 8.60 | 8.58 | 0.00 | 0.00 | 0.00 |
| Non Convertible Debentures | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Converible Debentures & Bonds | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Packing Credit - Bank | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Inter Corporate & Security Deposit | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Term Loans - Banks | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Term Loans - Institutions | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Secured | 8.60 | 8.58 | 0.00 | 0.00 | 0.00 |
| Unsecured Loans | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Fixed Deposits - Public | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Loans and advances from subsidiaries | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Inter Corporate Deposits (Unsecured) | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Foreign Currency Convertible Notes | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Long Term Loan in Foreign Currency | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Loans - Banks | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Loans - Govt. | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Loans - Others | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Unsecured Loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Deferred Tax Assets / Liabilities | 0.00 | 0.00 | -0.02 | -0.03 | -0.26 |
| Deferred Tax Assets | 0.00 | 0.00 | 0.02 | 0.03 | 0.26 |
| Deferred Tax Liability | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Long Term Liabilities | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Long Term Trade Payables | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Long Term Provisions | 19.50 | 19.50 | 19.50 | 19.50 | 19.50 |
| Total Non-Current Liabilities | 28.10 | 28.08 | 19.49 | 19.47 | 19.24 |
| Current Liabilities | 0 | 0 | 0 | 0 | 0 |
| Trade Payables | 24.81 | 14.68 | 24.36 | 16.71 | 0.00 |
| Sundry Creditors | 24.81 | 14.68 | 24.36 | 16.71 | 0.00 |
| Acceptances | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Due to Subsidiaries- Trade Payables | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Current Liabilities | 9.19 | 7.13 | 5.33 | 1.36 | 0.82 |
| Bank Overdraft / Short term credit | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Advances received from customers | 5.71 | 3.60 | 3.54 | 0.03 | 0.09 |
| Interest Accrued But Not Due | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Share Application Money | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Current maturity of Debentures & Bonds | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Current maturity - Others | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Liabilities | 3.48 | 3.53 | 1.78 | 1.32 | 0.72 |
| Short Term Borrowings | 0.98 | 0.88 | 25.16 | 21.74 | 0.70 |
| Secured ST Loans repayable on Demands | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Working Capital Loans- Sec | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Buyers Credits - Unsec | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Commercial Borrowings- Unsec | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Unsecured Loans | 0.98 | 0.88 | 25.16 | 21.74 | 0.70 |
| Short Term Provisions | 4.88 | 4.88 | 1.66 | 0.85 | 0.06 |
| Proposed Equity Dividend | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Provision for Corporate Dividend Tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Provision for Tax | 4.82 | 4.82 | 1.61 | 0.79 | 0.00 |
| Provision for post retirement benefits | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Preference Dividend | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Provisions | 0.06 | 0.06 | 0.06 | 0.06 | 0.06 |
| Total Current Liabilities | 39.85 | 27.56 | 56.51 | 40.66 | 1.57 |
| Total Liabilities | 239.06 | 218.28 | 118.51 | 95.68 | 35.18 |
| ASSETS | 0 | 0 | 0 | 0 | 0 |
| Gross Block | 18.91 | 18.91 | 18.91 | 18.90 | 8.27 |
| Less: Accumulated Depreciation | 7.93 | 7.93 | 7.93 | 7.93 | 7.92 |
| Less: Impairment of Assets | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Block | 10.98 | 10.98 | 10.98 | 10.97 | 0.35 |
| Lease Adjustment A/c | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Capital Work in Progress | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Non Current Investments | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Long Term Investment | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Quoted | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Unquoted | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Long Term Loans & Advances | 38.50 | 38.50 | 38.50 | 38.50 | 20.10 |
| Other Non Current Assets | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total Non-Current Assets | 49.48 | 49.48 | 49.48 | 49.47 | 20.45 |
| Current Assets Loans & Advances | 0 | 0 | 0 | 0 | 0 |
| Currents Investments | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Quoted | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Unquoted | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Inventories | 30.17 | 29.82 | 14.88 | 5.98 | 0.04 |
| Raw Materials | 14.82 | 28.55 | 6.56 | 1.30 | 0.04 |
| Work-in Progress | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Finished Goods | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Packing Materials | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Stores and Spare | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Inventory | 15.35 | 1.27 | 8.32 | 4.68 | 0.00 |
| Sundry Debtors | 94.39 | 94.99 | 36.48 | 16.96 | 0.00 |
| Debtors more than Six months | 99.71 | 30.60 | 14.69 | 1.62 | 0.00 |
| Debtors Others | 5.41 | 64.39 | 21.79 | 15.34 | 0.00 |
| Cash and Bank | 9.16 | 15.91 | 2.46 | 7.82 | 0.07 |
| Cash in hand | 7.53 | 4.92 | 2.21 | 2.00 | 0.01 |
| Balances at Bank | 1.63 | 10.99 | 0.26 | 5.82 | 0.06 |
| Other cash and bank balances | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Current Assets | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest accrued on Investments | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest accrued on Debentures | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Deposits with Government | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Interest accrued and or due on loans | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Prepaid Expenses | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Other current_assets | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Short Term Loans and Advances | 55.86 | 28.09 | 15.21 | 14.56 | 13.72 |
| Advances recoverable in cash or in kind | 51.42 | 24.02 | 10.92 | 0.64 | 7.73 |
| Advance income tax and TDS | 0.78 | 0.78 | 0.78 | 0.79 | 0.04 |
| Amounts due from directors | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Due From Subsidiaries | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Inter corporate deposits | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Corporate Deposits | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Loans & Advances | 3.65 | 3.29 | 3.50 | 13.13 | 5.95 |
| Total Current Assets | 189.58 | 168.80 | 69.03 | 45.32 | 13.84 |
| Net Current Assets (Including Current Investments) | 149.73 | 141.24 | 12.51 | 4.66 | 12.27 |
| Miscellaneous Expenses not written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total Assets | 239.06 | 218.28 | 118.51 | 95.68 | 35.18 |
| Contingent Liabilities | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total Debt | 9.60 | 9.98 | 25.16 | 21.74 | 0.70 |
| Book Value | 8.71 | 8.28 | 8.53 | 7.11 | 2.78 |
| Adjusted Book Value | 8.71 | 8.28 | 8.53 | 6.34 | 2.48 |