| (Rs. in Millions) |
| Particulars | Dec 2024 | Dec 2023 |
| EQUITY AND LIABILITIES | 0 | 0 |
| Share Capital | 230.00 | 20.00 |
| Equity - Authorised | 235.00 | 20.00 |
| Equity - Issued | 230.00 | 20.00 |
| Equity Paid Up | 230.00 | 20.00 |
| Equity Shares Forfeited | 0.00 | 0.00 |
| Adjustments to Equity | 0.00 | 0.00 |
| Preference Capital Paid Up | 0.00 | 0.00 |
| Face Value | 10.00 | 10.00 |
| Share Warrants & Outstandings | 10.00 | 230.00 |
| Total Reserves | 2490.00 | 1826.00 |
| Securities Premium | 0.00 | 0.00 |
| Capital Reserves | 197.00 | 177.00 |
| Profit & Loss Account Balance | 2293.00 | 1649.00 |
| General Reserves | 0.00 | 0.00 |
| Other Reserves | 0.00 | 0.00 |
| Reserve excluding Revaluation Reserve | 2490.00 | 1826.00 |
| Revaluation reserve | 0.00 | 0.00 |
| Shareholder's Funds | 2730.00 | 2076.00 |
| Minority Interest | 0.00 | 0.00 |
| Long-Term Borrowings | 0.00 | 0.00 |
| Secured Loans | 0.00 | 0.00 |
| Non Convertible Debentures | 0.00 | 0.00 |
| Converible Debentures & Bonds | 0.00 | 0.00 |
| Packing Credit - Bank | 0.00 | 0.00 |
| Inter Corporate & Security Deposit | 0.00 | 0.00 |
| Term Loans - Banks | 0.00 | 0.00 |
| Term Loans - Institutions | 0.00 | 0.00 |
| Other Secured | 0.00 | 0.00 |
| Unsecured Loans | 0.00 | 0.00 |
| Fixed Deposits - Public | 0.00 | 0.00 |
| Loans and advances from subsidiaries | 0.00 | 0.00 |
| Inter Corporate Deposits (Unsecured) | 0.00 | 0.00 |
| Foreign Currency Convertible Notes | 0.00 | 0.00 |
| Long Term Loan in Foreign Currency | 0.00 | 0.00 |
| Loans - Banks | 0.00 | 0.00 |
| Loans - Govt. | 0.00 | 0.00 |
| Loans - Others | 0.00 | 0.00 |
| Other Unsecured Loan | 0.00 | 0.00 |
| Deferred Tax Assets / Liabilities | -62.00 | -19.00 |
| Deferred Tax Assets | 111.00 | 19.00 |
| Deferred Tax Liability | 49.00 | 0.00 |
| Other Long Term Liabilities | 166.00 | 0.00 |
| Long Term Trade Payables | 0.00 | 0.00 |
| Long Term Provisions | 111.00 | 79.00 |
| Total Non-Current Liabilities | 215.00 | 60.00 |
| Current Liabilities | 0 | 0 |
| Trade Payables | 703.00 | 600.00 |
| Sundry Creditors | 703.00 | 600.00 |
| Acceptances | 0.00 | 0.00 |
| Due to Subsidiaries- Trade Payables | 0.00 | 0.00 |
| Other Current Liabilities | 178.00 | 0.00 |
| Bank Overdraft / Short term credit | 0.00 | 0.00 |
| Advances received from customers | 0.00 | 0.00 |
| Interest Accrued But Not Due | 0.00 | 0.00 |
| Share Application Money | 0.00 | 0.00 |
| Current maturity of Debentures & Bonds | 0.00 | 0.00 |
| Current maturity - Others | 0.00 | 0.00 |
| Other Liabilities | 178.00 | 0.00 |
| Short Term Borrowings | 0.00 | 0.00 |
| Secured ST Loans repayable on Demands | 0.00 | 0.00 |
| Working Capital Loans- Sec | 0.00 | 0.00 |
| Buyers Credits - Unsec | 0.00 | 0.00 |
| Commercial Borrowings- Unsec | 0.00 | 0.00 |
| Other Unsecured Loans | 0.00 | 0.00 |
| Short Term Provisions | 1640.00 | 699.00 |
| Proposed Equity Dividend | 0.00 | 0.00 |
| Provision for Corporate Dividend Tax | 0.00 | 0.00 |
| Provision for Tax | 1218.00 | 521.00 |
| Provision for post retirement benefits | 0.00 | 0.00 |
| Preference Dividend | 0.00 | 0.00 |
| Other Provisions | 422.00 | 178.00 |
| Total Current Liabilities | 2521.00 | 1299.00 |
| Total Liabilities | 5466.00 | 3435.00 |
| ASSETS | 0 | 0 |
| Gross Block | 399.00 | 112.00 |
| Less: Accumulated Depreciation | 108.00 | 63.00 |
| Less: Impairment of Assets | 0.00 | 0.00 |
| Net Block | 291.00 | 49.00 |
| Lease Adjustment A/c | 0.00 | 0.00 |
| Capital Work in Progress | 7.00 | 0.00 |
| Non Current Investments | 0.00 | 0.00 |
| Long Term Investment | 0.00 | 0.00 |
| Quoted | 0.00 | 0.00 |
| Unquoted | 0.00 | 0.00 |
| Long Term Loans & Advances | 24.00 | 0.00 |
| Other Non Current Assets | 12.00 | 8.00 |
| Total Non-Current Assets | 334.00 | 83.00 |
| Current Assets Loans & Advances | 0 | 0 |
| Currents Investments | 0.00 | 0.00 |
| Quoted | 0.00 | 0.00 |
| Unquoted | 0.00 | 0.00 |
| Inventories | 409.00 | 966.00 |
| Raw Materials | 156.00 | 547.00 |
| Work-in Progress | 0.00 | 0.00 |
| Finished Goods | 144.00 | 357.00 |
| Packing Materials | 0.00 | 0.00 |
| Stores and Spare | 0.00 | 0.00 |
| Other Inventory | 109.00 | 62.00 |
| Sundry Debtors | 137.00 | 316.00 |
| Debtors more than Six months | 19.00 | 324.00 |
| Debtors Others | 127.00 | 0.00 |
| Cash and Bank | 3269.00 | 16.00 |
| Cash in hand | 0.00 | 0.00 |
| Balances at Bank | 3269.00 | 16.00 |
| Other cash and bank balances | 0.00 | 0.00 |
| Other Current Assets | 58.00 | 2048.00 |
| Interest accrued on Investments | 0.00 | 0.00 |
| Interest accrued on Debentures | 0.00 | 0.00 |
| Deposits with Government | 0.00 | 0.00 |
| Interest accrued and or due on loans | 0.00 | 0.00 |
| Prepaid Expenses | 20.00 | 0.00 |
| Other current_assets | 38.00 | 2048.00 |
| Short Term Loans and Advances | 1259.00 | 6.00 |
| Advances recoverable in cash or in kind | 1238.00 | 1.00 |
| Advance income tax and TDS | 0.00 | 0.00 |
| Amounts due from directors | 0.00 | 0.00 |
| Due From Subsidiaries | 0.00 | 0.00 |
| Inter corporate deposits | 0.00 | 0.00 |
| Corporate Deposits | 0.00 | 0.00 |
| Other Loans & Advances | 21.00 | 5.00 |
| Total Current Assets | 5132.00 | 3352.00 |
| Net Current Assets (Including Current Investments) | 2611.00 | 2053.00 |
| Miscellaneous Expenses not written off | 0.00 | 0.00 |
| Total Assets | 5466.00 | 3435.00 |
| Contingent Liabilities | 0.00 | 0.00 |
| Total Debt | 0.00 | 0.00 |
| Book Value | 118.26 | 923.00 |
| Adjusted Book Value | 118.26 | 923.00 |