| (Rs. in Millions) |
| Particulars | Mar 2025 | Mar 2024 | Mar 2023 | Mar 2022 | Mar 2021 |
| EQUITY AND LIABILITIES | 0 | 0 | 0 | 0 | 0 |
| Share Capital | 157.63 | 46.36 | 24.71 | 24.71 | 24.71 |
| Equity - Authorised | 250.00 | 159.71 | 24.71 | 24.71 | 24.71 |
| Equity - Issued | 157.63 | 46.36 | 24.71 | 24.71 | 24.71 |
| Equity Paid Up | 157.63 | 46.36 | 24.71 | 24.71 | 24.71 |
| Equity Shares Forfeited | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 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 | 21.65 | 21.65 | 0.00 |
| Total Reserves | 334.03 | 374.65 | 286.46 | 250.95 | 109.24 |
| Securities Premium | 0.00 | 85.22 | 85.22 | 85.22 | 25.90 |
| Capital Reserves | 10.20 | 10.20 | 10.20 | 10.20 | 0.00 |
| Profit & Loss Account Balance | 128.23 | 83.63 | -5.13 | -40.64 | -1.44 |
| General Reserves | 126.84 | 122.04 | 127.41 | 127.41 | 10.45 |
| Other Reserves | 68.76 | 73.56 | 68.76 | 68.76 | 74.34 |
| Reserve excluding Revaluation Reserve | 265.27 | 301.09 | 217.70 | 182.19 | 35.11 |
| Revaluation reserve | 68.76 | 73.56 | 68.76 | 68.76 | 74.14 |
| Shareholder's Funds | 491.66 | 421.01 | 332.82 | 297.31 | 133.95 |
| 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 | 0.79 | 0.00 | 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 | 0.79 | 0.00 | 0.00 | 0.00 | 0.00 |
| Unsecured Loans | 119.50 | 108.50 | 155.50 | 60.50 | 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 | 119.50 | 108.50 | 242.60 | 103.00 | 0.00 |
| Other Unsecured Loan | 0.00 | 0.00 | -87.10 | -42.50 | 0.00 |
| Deferred Tax Assets / Liabilities | 33.58 | 14.01 | 27.30 | 24.83 | -25.03 |
| Deferred Tax Assets | 6.41 | 0.00 | 0.72 | 4.69 | 25.03 |
| Deferred Tax Liability | 40.00 | 14.01 | 28.02 | 29.51 | 0.00 |
| Other Long Term Liabilities | 0.00 | 0.00 | 0.00 | 0.00 | 1.28 |
| Long Term Trade Payables | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Long Term Provisions | 20.35 | 0.00 | 19.23 | 16.71 | 0.00 |
| Total Non-Current Liabilities | 174.22 | 122.51 | 202.03 | 102.04 | -23.75 |
| Current Liabilities | 0 | 0 | 0 | 0 | 0 |
| Trade Payables | 110.07 | 38.46 | 53.85 | 9.30 | 0.00 |
| Sundry Creditors | 110.07 | 38.46 | 53.85 | 9.30 | 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 | 57.86 | 47.04 | 45.14 | 26.04 | 0.03 |
| Bank Overdraft / Short term credit | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Advances received from customers | 6.22 | 3.17 | 0.23 | 0.83 | 0.00 |
| Interest Accrued But Not Due | 31.35 | 22.35 | 24.09 | 11.37 | 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 | 20.28 | 21.52 | 20.82 | 13.85 | 0.03 |
| Short Term Borrowings | 413.24 | 153.15 | 192.26 | 106.70 | 0.00 |
| Secured ST Loans repayable on Demands | 294.41 | 29.92 | 105.16 | 64.20 | 0.00 |
| Working Capital Loans- Sec | 294.41 | 29.92 | 105.16 | 64.20 | 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 | -175.57 | 93.32 | -18.06 | -21.70 | 0.00 |
| Short Term Provisions | 11.18 | 0.00 | 2.26 | 2.06 | 0.27 |
| 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 | 9.00 | 0.00 | 0.00 | 0.15 | 0.27 |
| 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 | 2.18 | 0.00 | 2.26 | 1.92 | 0.00 |
| Total Current Liabilities | 592.35 | 238.65 | 293.51 | 144.11 | 0.30 |
| Total Liabilities | 1258.23 | 782.17 | 828.36 | 543.45 | 110.50 |
| ASSETS | 0 | 0 | 0 | 0 | 0 |
| Gross Block | 625.36 | 606.19 | 582.05 | 482.38 | 115.03 |
| Less: Accumulated Depreciation | 177.43 | 158.50 | 149.57 | 139.03 | 17.02 |
| Less: Impairment of Assets | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Block | 447.93 | 447.69 | 432.48 | 343.35 | 98.01 |
| 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 | 24.86 | 6.22 | 6.22 | 6.22 | 6.22 |
| Long Term Investment | 24.86 | 6.22 | 6.22 | 6.22 | 6.22 |
| Quoted | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Unquoted | 24.86 | 6.22 | 6.22 | 6.22 | 6.22 |
| Long Term Loans & Advances | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Non Current Assets | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total Non-Current Assets | 472.79 | 453.90 | 438.70 | 349.57 | 104.22 |
| 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 | 631.54 | 205.90 | 272.76 | 127.09 | 0.00 |
| Raw Materials | 218.22 | 79.83 | 75.56 | 54.66 | 0.00 |
| Work-in Progress | 28.61 | 29.23 | 22.31 | 18.47 | 0.00 |
| Finished Goods | 338.30 | 79.86 | 158.26 | 36.23 | 0.00 |
| Packing Materials | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Stores and Spare | 18.43 | 17.00 | 16.63 | 17.74 | 0.00 |
| Other Inventory | 27.98 | 0.00 | 0.00 | 0.00 | 0.00 |
| Sundry Debtors | 72.07 | 72.26 | 44.53 | 25.94 | 0.00 |
| Debtors more than Six months | 0.69 | 0.93 | 1.39 | 1.06 | 0.00 |
| Debtors Others | 71.39 | 71.33 | 43.14 | 24.88 | 0.00 |
| Cash and Bank | 19.74 | 10.62 | 7.25 | 2.20 | 0.95 |
| Cash in hand | 0.14 | 0.75 | 0.31 | 0.41 | 0.32 |
| Balances at Bank | 19.60 | 9.87 | 6.94 | 1.79 | 0.63 |
| Other cash and bank balances | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Current Assets | 0.50 | 0.43 | 0.22 | 15.47 | 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 | 0.46 | 0.43 | 0.22 | 0.21 | 0.00 |
| Other current_assets | 0.04 | 0.00 | 0.00 | 15.26 | 0.00 |
| Short Term Loans and Advances | 61.59 | 39.06 | 64.90 | 23.20 | 5.33 |
| Advances recoverable in cash or in kind | 2.45 | 2.61 | 35.92 | 8.66 | 0.00 |
| Advance income tax and TDS | 0.00 | 1.42 | 1.69 | 1.55 | 3.20 |
| 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 | 59.14 | 35.03 | 27.29 | 12.99 | 2.13 |
| Total Current Assets | 785.44 | 328.27 | 389.66 | 193.89 | 6.28 |
| Net Current Assets (Including Current Investments) | 193.09 | 89.62 | 96.15 | 49.78 | 5.98 |
| Miscellaneous Expenses not written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total Assets | 1258.23 | 782.17 | 828.36 | 543.45 | 110.50 |
| Contingent Liabilities | 14.71 | 14.78 | 10.80 | 15.00 | 0.00 |
| Total Debt | 533.71 | 261.65 | 347.76 | 167.20 | 0.00 |
| Book Value | 26.83 | 74.94 | 98.10 | 83.73 | 24.21 |
| Adjusted Book Value | 26.83 | 22.04 | 28.85 | 24.63 | 7.12 |