| (Rs. in Millions) |
| Particulars | Mar 2025 | Mar 2024 | Mar 2023 |
| EQUITY AND LIABILITIES | 0 | 0 | 0 |
| Share Capital | 49.90 | 20.00 | 12.50 |
| Equity - Authorised | 100.00 | 50.00 | 15.00 |
| Equity - Issued | 49.90 | 20.00 | 12.50 |
| Equity Paid Up | 49.90 | 20.00 | 12.50 |
| 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 | 170.36 | 37.29 | 11.31 |
| Securities Premium | 72.09 | 0.00 | 0.00 |
| Capital Reserves | 0.00 | 0.00 | 0.00 |
| Profit & Loss Account Balance | 98.27 | 37.29 | 11.31 |
| General Reserves | 0.00 | 0.00 | 0.00 |
| Other Reserves | 0.00 | 0.00 | 0.00 |
| Reserve excluding Revaluation Reserve | 170.36 | 37.29 | 11.31 |
| Revaluation reserve | 0.00 | 0.00 | 0.00 |
| Shareholder's Funds | 220.26 | 57.29 | 23.81 |
| Minority Interest | 0.00 | 0.00 | 0.00 |
| Long-Term Borrowings | 0.00 | 0.00 | 0.00 |
| Secured Loans | 0.00 | 0.00 | 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 | 0.00 | 0.00 | 0.00 |
| Term Loans - Institutions | 0.00 | 0.00 | 0.00 |
| Other Secured | 0.00 | 0.00 | 0.00 |
| Unsecured Loans | 0.00 | 31.94 | 41.40 |
| 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 | 23.17 | 35.26 |
| Loans - Govt. | 0.00 | 0.00 | 0.00 |
| Loans - Others | 0.00 | 0.00 | 0.00 |
| Other Unsecured Loan | 0.00 | 8.77 | 6.14 |
| Deferred Tax Assets / Liabilities | -0.33 | -0.52 | -0.47 |
| Deferred Tax Assets | 0.33 | 0.52 | 0.47 |
| Deferred Tax Liability | 0.00 | 0.00 | 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 | 1.72 | 1.37 | 1.00 |
| Total Non-Current Liabilities | 1.39 | 32.79 | 41.92 |
| Current Liabilities | 0 | 0 | 0 |
| Trade Payables | 162.77 | 104.64 | 33.65 |
| Sundry Creditors | 162.77 | 104.64 | 33.65 |
| Acceptances | 0.00 | 0.00 | 0.00 |
| Due to Subsidiaries- Trade Payables | 0.00 | 0.00 | 0.00 |
| Other Current Liabilities | 46.13 | 43.83 | 78.70 |
| Bank Overdraft / Short term credit | 0.00 | 0.00 | 0.00 |
| Advances received from customers | 40.37 | 22.72 | 51.45 |
| Interest Accrued But Not Due | 0.00 | 0.60 | 0.88 |
| 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 | 5.76 | 20.52 | 26.37 |
| Short Term Borrowings | 106.58 | 107.46 | 18.63 |
| Secured ST Loans repayable on Demands | 106.58 | 107.46 | 18.63 |
| Working Capital Loans- Sec | 106.58 | 107.46 | 18.63 |
| Buyers Credits - Unsec | 0.00 | 0.00 | 0.00 |
| Commercial Borrowings- Unsec | 0.00 | 0.00 | 0.00 |
| Other Unsecured Loans | -106.58 | -107.46 | -18.63 |
| Short Term Provisions | 21.51 | 11.29 | 0.73 |
| Proposed Equity Dividend | 0.00 | 0.00 | 0.00 |
| Provision for Corporate Dividend Tax | 0.00 | 0.00 | 0.00 |
| Provision for Tax | 19.66 | 10.61 | 0.32 |
| Provision for post retirement benefits | 0.00 | 0.00 | 0.00 |
| Preference Dividend | 0.00 | 0.00 | 0.00 |
| Other Provisions | 1.85 | 0.68 | 0.41 |
| Total Current Liabilities | 336.99 | 267.22 | 131.71 |
| Total Liabilities | 558.64 | 357.30 | 197.44 |
| ASSETS | 0 | 0 | 0 |
| Gross Block | 69.05 | 31.72 | 26.73 |
| Less: Accumulated Depreciation | 25.18 | 19.00 | 17.30 |
| Less: Impairment of Assets | 0.00 | 0.00 | 0.00 |
| Net Block | 43.87 | 12.73 | 9.43 |
| Lease Adjustment A/c | 0.00 | 0.00 | 0.00 |
| Capital Work in Progress | 1.45 | 0.00 | 3.23 |
| 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 | 0.04 | 1.24 | 0.02 |
| Other Non Current Assets | 0.00 | 15.38 | 35.77 |
| Total Non-Current Assets | 45.35 | 29.35 | 48.44 |
| 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 | 273.26 | 263.41 | 110.99 |
| Raw Materials | 122.53 | 74.71 | 32.15 |
| Work-in Progress | 150.72 | 188.70 | 78.84 |
| 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 | 0.00 | 0.00 | 0.00 |
| Sundry Debtors | 183.74 | 48.18 | 19.68 |
| Debtors more than Six months | 11.92 | 7.33 | 9.06 |
| Debtors Others | 171.83 | 40.85 | 10.62 |
| Cash and Bank | 14.05 | 1.19 | 1.28 |
| Cash in hand | 0.82 | 1.10 | 1.20 |
| Balances at Bank | 13.24 | 0.09 | 0.08 |
| Other cash and bank balances | 0.00 | 0.00 | 0.00 |
| Other Current Assets | 4.60 | 0.47 | 0.93 |
| Interest accrued on Investments | 0.57 | 0.29 | 0.89 |
| 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 | 3.94 | 0.18 | 0.04 |
| Other current_assets | 0.10 | 0.00 | 0.00 |
| Short Term Loans and Advances | 37.63 | 14.71 | 16.12 |
| Advances recoverable in cash or in kind | 28.09 | 5.30 | 2.77 |
| Advance income tax and TDS | 0.00 | 0.00 | 0.49 |
| 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 | 9.54 | 9.41 | 12.87 |
| Total Current Assets | 513.29 | 327.95 | 148.99 |
| Net Current Assets (Including Current Investments) | 176.30 | 60.73 | 17.29 |
| Miscellaneous Expenses not written off | 0.00 | 0.00 | 0.00 |
| Total Assets | 558.64 | 357.30 | 197.44 |
| Contingent Liabilities | 17.58 | 21.77 | 0.00 |
| Total Debt | 106.58 | 155.92 | 84.47 |
| Book Value | 44.14 | 28.64 | 19.05 |
| Adjusted Book Value | 44.14 | 8.95 | 5.95 |