| (Rs. in Millions) |
| Particulars | Mar 2025 | Mar 2024 | Mar 2023 | Mar 2022 | Mar 2021 |
| EQUITY AND LIABILITIES | 0 | 0 | 0 | 0 | 0 |
| Share Capital | 62.44 | 62.44 | 62.44 | 42.50 | 10.00 |
| Equity - Authorised | 100.00 | 100.00 | 100.00 | 100.00 | 10.00 |
| Equity - Issued | 62.44 | 62.44 | 62.44 | 42.50 | 10.00 |
| Equity Paid Up | 62.44 | 62.44 | 62.44 | 42.50 | 10.00 |
| 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 | 52.68 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total Reserves | 41.77 | 32.80 | 22.10 | 4.89 | 1.20 |
| Securities Premium | 16.97 | 16.97 | 16.97 | 3.25 | 0.00 |
| Capital Reserves | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit & Loss Account Balance | 24.80 | 15.83 | 5.13 | 1.64 | 1.20 |
| General Reserves | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Reserves | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Reserve excluding Revaluation Reserve | 41.77 | 32.80 | 22.10 | 4.89 | 1.20 |
| Revaluation reserve | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Shareholder's Funds | 156.88 | 95.24 | 84.54 | 47.39 | 11.20 |
| 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 | 37.42 | 39.31 | 30.15 | 19.19 | 2.38 |
| 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 | 37.26 | 38.56 | 28.89 | 19.19 | 0.00 |
| Other Secured | 0.16 | 0.75 | 1.27 | 0.00 | 2.38 |
| Unsecured Loans | 5.55 | 7.52 | 7.10 | 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 | 0.69 | 3.39 | 4.00 | 0.00 | 0.00 |
| Loans - Govt. | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Loans - Others | 4.86 | 4.12 | 3.10 | 0.00 | 0.00 |
| Other Unsecured Loan | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Deferred Tax Assets / Liabilities | -0.83 | 0.04 | 0.02 | -0.05 | -0.12 |
| Deferred Tax Assets | -0.05 | 0.00 | 0.05 | 0.12 | 0.12 |
| Deferred Tax Liability | -0.87 | 0.04 | 0.07 | 0.06 | 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 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total Non-Current Liabilities | 42.14 | 46.87 | 37.27 | 19.14 | 2.26 |
| Current Liabilities | 0 | 0 | 0 | 0 | 0 |
| Trade Payables | 65.69 | 36.90 | 22.36 | 5.57 | 3.63 |
| Sundry Creditors | 65.69 | 36.90 | 22.36 | 5.57 | 3.63 |
| 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 | 11.52 | 11.06 | 8.20 | 3.45 | 1.93 |
| Bank Overdraft / Short term credit | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Advances received from customers | 0.96 | 0.96 | 1.45 | 0.96 | 0.00 |
| 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 | 10.56 | 10.10 | 6.75 | 2.48 | 1.93 |
| Short Term Borrowings | 41.42 | 12.84 | 0.00 | 3.96 | 52.60 |
| Secured ST Loans repayable on Demands | 0.00 | 0.00 | 0.00 | 0.00 | 5.11 |
| Working Capital Loans- Sec | 0.00 | 0.00 | 0.00 | 0.00 | 5.11 |
| 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 | 41.42 | 12.84 | 0.00 | 3.96 | 42.37 |
| Short Term Provisions | 12.15 | 4.38 | 1.47 | 0.49 | 0.33 |
| 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 | 12.15 | 4.38 | 1.47 | 0.38 | 0.33 |
| 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 | 0.00 | 0.00 | 0.00 | 0.10 | 0.00 |
| Total Current Liabilities | 130.79 | 65.18 | 32.04 | 13.46 | 58.49 |
| Total Liabilities | 329.81 | 207.30 | 153.85 | 79.99 | 71.96 |
| ASSETS | 0 | 0 | 0 | 0 | 0 |
| Gross Block | 39.44 | 35.66 | 34.52 | 33.52 | 17.89 |
| Less: Accumulated Depreciation | 10.02 | 10.86 | 9.51 | 8.29 | 7.38 |
| Less: Impairment of Assets | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Block | 29.42 | 24.80 | 25.00 | 25.23 | 10.50 |
| 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 | 15.06 |
| 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 | 3.37 | 3.27 | 3.25 | 2.88 | 2.88 |
| Other Non Current Assets | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total Non-Current Assets | 32.78 | 28.07 | 28.25 | 28.11 | 28.45 |
| 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 | 105.45 | 94.15 | 59.55 | 41.64 | 35.12 |
| Raw Materials | 44.73 | 33.76 | 37.57 | 33.11 | 6.11 |
| Work-in Progress | 17.00 | 25.49 | 17.33 | 0.00 | 0.00 |
| Finished Goods | 43.72 | 34.90 | 4.65 | 8.53 | 29.01 |
| 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 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Sundry Debtors | 159.04 | 61.44 | 34.60 | 8.06 | 5.65 |
| Debtors more than Six months | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Debtors Others | 159.04 | 61.44 | 34.60 | 8.06 | 5.65 |
| Cash and Bank | 8.81 | 13.46 | 9.75 | 0.27 | 0.02 |
| Cash in hand | 0.11 | 0.11 | 0.18 | 0.03 | 0.02 |
| Balances at Bank | 8.70 | 13.35 | 9.57 | 0.24 | 0.01 |
| Other cash and bank balances | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Current Assets | 0.61 | 0.37 | 2.12 | 0.02 | 0.02 |
| 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 | 0.03 | 0.03 | 0.00 | 0.00 | 0.00 |
| Prepaid Expenses | 0.58 | 0.34 | 0.00 | 0.02 | 0.00 |
| Other current_assets | 0.00 | 0.00 | 2.12 | 0.00 | 0.02 |
| Short Term Loans and Advances | 23.12 | 9.80 | 19.58 | 1.89 | 2.70 |
| Advances recoverable in cash or in kind | 4.42 | 0.00 | 0.53 | 0.00 | 0.00 |
| Advance income tax and TDS | 1.06 | 1.87 | 0.83 | 0.01 | 0.02 |
| 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 | 17.63 | 7.93 | 18.21 | 1.89 | 2.69 |
| Total Current Assets | 297.03 | 179.23 | 125.60 | 51.88 | 43.51 |
| Net Current Assets (Including Current Investments) | 166.24 | 114.05 | 93.56 | 38.42 | -14.98 |
| Miscellaneous Expenses not written off | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total Assets | 329.81 | 207.30 | 153.85 | 79.99 | 71.96 |
| Contingent Liabilities | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total Debt | 94.31 | 68.90 | 42.80 | 23.89 | 54.98 |
| Book Value | 16.69 | 15.25 | 13.54 | 11.15 | 11.20 |
| Adjusted Book Value | 16.69 | 15.25 | 13.54 | 11.15 | 11.20 |