| (Rs. in Millions) |
| Particulars | Mar 2023 | Mar 2022 | Mar 2021 |
| EQUITY AND LIABILITIES | 0 | 0 | 0 |
| Share Capital | 54.08 | 4.60 | 0.10 |
| Equity - Authorised | 100.00 | 5.00 | 0.10 |
| Equity - Issued | 54.08 | 4.60 | 0.10 |
| Equity Paid Up | 54.08 | 4.60 | 0.10 |
| 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 | 44.58 | 14.36 | -2.40 |
| Securities Premium | 5.93 | 5.40 | 0.00 |
| Capital Reserves | 0.00 | 0.00 | 0.00 |
| Profit & Loss Account Balance | 38.65 | 8.96 | -2.40 |
| General Reserves | 0.00 | 0.00 | 0.00 |
| Other Reserves | 0.00 | 0.00 | 0.00 |
| Reserve excluding Revaluation Reserve | 44.58 | 14.36 | -2.40 |
| Revaluation reserve | 0.00 | 0.00 | 0.00 |
| Shareholder's Funds | 98.65 | 18.96 | -2.30 |
| Minority Interest | 0.00 | 0.00 | 0.00 |
| Long-Term Borrowings | 0.00 | 0.00 | 0.00 |
| Secured Loans | 103.37 | 1.99 | 2.51 |
| 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 | 101.92 | 0.00 | 0.00 |
| Term Loans - Institutions | 0.00 | 0.00 | 0.00 |
| Other Secured | 1.45 | 1.99 | 2.51 |
| Unsecured Loans | 0.00 | 0.00 | 0.00 |
| 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 | 0.00 | 0.00 |
| Loans - Govt. | 0.00 | 0.00 | 0.00 |
| Loans - Others | 0.00 | 0.00 | 0.00 |
| Other Unsecured Loan | 0.00 | 0.00 | 0.00 |
| Deferred Tax Assets / Liabilities | 5.95 | 3.84 | 0.06 |
| Deferred Tax Assets | 0.22 | 0.09 | 2.58 |
| Deferred Tax Liability | 6.17 | 3.93 | 2.64 |
| Other Long Term Liabilities | 0.00 | 0.00 | 0.00 |
| Long Term Trade Payables | 0.00 | 0.00 | 0.00 |
| Long Term Provisions | 0.67 | 0.33 | 0.12 |
| Total Non-Current Liabilities | 109.98 | 6.16 | 2.69 |
| Current Liabilities | 0 | 0 | 0 |
| Trade Payables | 36.73 | 15.02 | 23.42 |
| Sundry Creditors | 36.73 | 15.02 | 23.42 |
| Acceptances | 0.00 | 0.00 | 0.00 |
| Due to Subsidiaries- Trade Payables | 0.00 | 0.00 | 0.00 |
| Other Current Liabilities | 32.45 | 70.50 | 42.74 |
| Bank Overdraft / Short term credit | 0.00 | 0.00 | 0.00 |
| Advances received from customers | 11.40 | 6.70 | 8.39 |
| Interest Accrued But Not Due | 0.00 | 0.00 | 0.00 |
| 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 | 21.05 | 63.80 | 34.35 |
| Short Term Borrowings | 117.47 | 111.32 | 79.41 |
| Secured ST Loans repayable on Demands | 33.66 | 29.35 | 0.00 |
| Working Capital Loans- Sec | 33.66 | 29.35 | 0.00 |
| Buyers Credits - Unsec | 0.00 | 0.00 | 0.00 |
| Commercial Borrowings- Unsec | 0.00 | 0.00 | 0.00 |
| Other Unsecured Loans | 50.16 | 52.61 | 79.41 |
| Short Term Provisions | 0.27 | 0.03 | 0.03 |
| Proposed Equity Dividend | 0.00 | 0.00 | 0.00 |
| Provision for Corporate Dividend Tax | 0.00 | 0.00 | 0.00 |
| Provision for Tax | 0.00 | 0.00 | 0.00 |
| Provision for post retirement benefits | 0.00 | 0.00 | 0.00 |
| Preference Dividend | 0.00 | 0.00 | 0.00 |
| Other Provisions | 0.27 | 0.03 | 0.03 |
| Total Current Liabilities | 186.93 | 196.87 | 145.60 |
| Total Liabilities | 395.56 | 221.99 | 145.99 |
| ASSETS | 0 | 0 | 0 |
| Gross Block | 156.41 | 86.99 | 69.66 |
| Less: Accumulated Depreciation | 19.76 | 11.31 | 6.33 |
| Less: Impairment of Assets | 0.00 | 0.00 | 0.00 |
| Net Block | 136.65 | 75.68 | 63.34 |
| Lease Adjustment A/c | 0.00 | 0.00 | 0.00 |
| Capital Work in Progress | 148.52 | 44.72 | 44.72 |
| Non Current Investments | 0.00 | 0.07 | 0.07 |
| Long Term Investment | 0.00 | 0.07 | 0.07 |
| Quoted | 0.00 | 0.00 | 0.00 |
| Unquoted | 0.00 | 0.07 | 0.07 |
| Long Term Loans & Advances | 23.58 | 21.34 | 6.78 |
| Other Non Current Assets | 0.91 | 3.96 | 3.11 |
| Total Non-Current Assets | 309.66 | 145.76 | 118.01 |
| 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 | 0.00 | 0.00 | 0.00 |
| Raw Materials | 0.00 | 0.00 | 0.00 |
| Work-in Progress | 0.00 | 0.00 | 0.00 |
| 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 | 58.26 | 21.93 | 12.02 |
| Debtors more than Six months | 2.78 | 1.59 | 0.85 |
| Debtors Others | 55.48 | 20.34 | 11.18 |
| Cash and Bank | 3.46 | 10.19 | 1.31 |
| Cash in hand | 0.10 | 0.00 | 0.00 |
| Balances at Bank | 3.36 | 10.19 | 1.31 |
| Other cash and bank balances | 0.00 | 0.00 | 0.00 |
| Other Current Assets | 1.14 | 0.11 | 0.10 |
| Interest accrued on Investments | 0.00 | 0.00 | 0.00 |
| 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 | 1.14 | 0.11 | 0.10 |
| Other current_assets | 0.00 | 0.00 | 0.00 |
| Short Term Loans and Advances | 23.05 | 43.99 | 14.54 |
| Advances recoverable in cash or in kind | 17.17 | 41.67 | 10.60 |
| Advance income tax and TDS | 0.00 | 0.00 | 0.00 |
| 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 | 5.88 | 2.32 | 3.94 |
| Total Current Assets | 85.90 | 76.22 | 27.97 |
| Net Current Assets (Including Current Investments) | -101.02 | -120.65 | -117.63 |
| Miscellaneous Expenses not written off | 0.00 | 0.00 | 0.00 |
| Total Assets | 395.56 | 221.99 | 145.99 |
| Contingent Liabilities | 0.00 | 0.00 | 0.00 |
| Total Debt | 234.47 | 172.83 | 112.18 |
| Book Value | 18.24 | 41.22 | -229.60 |
| Adjusted Book Value | 18.24 | 5.89 | -32.80 |