| (Rs. in Millions) |
| Particulars | Mar 2025 | Mar 2024 | Mar 2023 |
| EQUITY AND LIABILITIES | 0 | 0 | 0 |
| Share Capital | 160.94 | 160.94 | 0.50 |
| Equity - Authorised | 200.00 | 200.00 | 1.50 |
| Equity - Issued | 160.94 | 160.94 | 0.50 |
| Equity Paid Up | 160.94 | 160.94 | 0.50 |
| 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 | 313.26 | 210.31 | -0.03 |
| Securities Premium | 144.83 | 144.83 | 0.00 |
| Capital Reserves | 0.00 | 0.00 | 0.00 |
| Profit & Loss Account Balance | 168.43 | 65.47 | -0.03 |
| General Reserves | 0.00 | 0.00 | 0.00 |
| Other Reserves | 0.00 | 0.00 | 0.00 |
| Reserve excluding Revaluation Reserve | 313.26 | 210.31 | -0.03 |
| Revaluation reserve | 0.00 | 0.00 | 0.00 |
| Shareholder's Funds | 474.20 | 371.25 | 0.47 |
| 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 | 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 | -2.80 | -0.30 | 0.00 |
| Deferred Tax Assets | 2.80 | 0.30 | 0.00 |
| 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 | 1.81 | 0.66 | 0.00 |
| Total Non-Current Liabilities | -0.99 | 0.36 | 0.00 |
| Current Liabilities | 0 | 0 | 0 |
| Trade Payables | 37.68 | 39.13 | 0.02 |
| Sundry Creditors | 37.68 | 39.13 | 0.02 |
| Acceptances | 0.00 | 0.00 | 0.00 |
| Due to Subsidiaries- Trade Payables | 0.00 | 0.00 | 0.00 |
| Other Current Liabilities | 24.59 | 8.56 | 0.00 |
| Bank Overdraft / Short term credit | 0.00 | 0.00 | 0.00 |
| Advances received from customers | 23.79 | 7.64 | 0.00 |
| 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 | 0.80 | 0.91 | 0.00 |
| Short Term Borrowings | 0.00 | 0.00 | 0.00 |
| Secured ST Loans repayable on Demands | 0.00 | 0.00 | 0.00 |
| Working Capital Loans- Sec | 0.00 | 0.00 | 0.00 |
| Buyers Credits - Unsec | 0.00 | 0.00 | 0.00 |
| Commercial Borrowings- Unsec | 0.00 | 0.00 | 0.00 |
| Other Unsecured Loans | 0.00 | 0.00 | 0.00 |
| Short Term Provisions | 21.07 | 30.25 | 0.00 |
| Proposed Equity Dividend | 0.00 | 0.00 | 0.00 |
| Provision for Corporate Dividend Tax | 0.00 | 0.00 | 0.00 |
| Provision for Tax | 14.82 | 24.83 | 0.00 |
| Provision for post retirement benefits | 0.00 | 0.00 | 0.00 |
| Preference Dividend | 0.00 | 0.00 | 0.00 |
| Other Provisions | 6.25 | 5.42 | 0.00 |
| Total Current Liabilities | 83.33 | 77.93 | 0.02 |
| Total Liabilities | 556.55 | 449.55 | 0.49 |
| ASSETS | 0 | 0 | 0 |
| Gross Block | 174.04 | 121.12 | 0.00 |
| Less: Accumulated Depreciation | 50.40 | 14.89 | 0.00 |
| Less: Impairment of Assets | 0.00 | 0.00 | 0.00 |
| Net Block | 123.64 | 106.23 | 0.00 |
| Lease Adjustment A/c | 0.00 | 0.00 | 0.00 |
| Capital Work in Progress | 0.00 | 0.00 | 0.00 |
| 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 | 14.11 | 12.52 | 0.00 |
| Other Non Current Assets | 0.00 | 0.00 | 0.00 |
| Total Non-Current Assets | 137.75 | 118.75 | 0.00 |
| 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 | 235.61 | 120.04 | 0.00 |
| Raw Materials | 235.61 | 120.04 | 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 | 131.60 | 110.19 | 0.00 |
| Debtors more than Six months | 12.72 | 110.19 | 0.00 |
| Debtors Others | 118.88 | 0.00 | 0.00 |
| Cash and Bank | 22.09 | 17.48 | 0.49 |
| Cash in hand | 0.90 | 0.82 | 0.00 |
| Balances at Bank | 21.20 | 16.66 | 0.49 |
| Other cash and bank balances | 0.00 | 0.00 | 0.00 |
| Other Current Assets | 16.64 | 20.57 | 0.00 |
| 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 | 1.72 | 0.68 | 0.00 |
| Other current_assets | 14.92 | 19.89 | 0.00 |
| Short Term Loans and Advances | 12.87 | 62.51 | 0.00 |
| Advances recoverable in cash or in kind | 15.19 | 4.40 | 0.00 |
| 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 | -2.32 | 58.11 | 0.00 |
| Total Current Assets | 418.80 | 330.80 | 0.49 |
| Net Current Assets (Including Current Investments) | 335.47 | 252.86 | 0.47 |
| Miscellaneous Expenses not written off | 0.00 | 0.00 | 0.00 |
| Total Assets | 556.55 | 449.55 | 0.49 |
| Contingent Liabilities | 0.00 | 0.00 | 0.00 |
| Total Debt | 0.00 | 0.00 | 0.00 |
| Book Value | 29.46 | 23.07 | 9.46 |
| Adjusted Book Value | 29.46 | 23.07 | 0.06 |