| (Rs. in Millions) |
| Particulars | Mar 2024 | Mar 2023 |
| EQUITY AND LIABILITIES | 0 | 0 |
| Share Capital | 220.03 | 10.42 |
| Equity - Authorised | 300.00 | 11.00 |
| Equity - Issued | 220.03 | 10.42 |
| Equity Paid Up | 220.03 | 10.42 |
| Equity Shares Forfeited | 0.00 | 0.00 |
| Adjustments to Equity | 0.00 | 0.00 |
| Preference Capital Paid Up | 0.00 | 0.00 |
| Face Value | 5.00 | 100.00 |
| Share Warrants & Outstandings | 0.00 | 0.00 |
| Total Reserves | 44.73 | 227.56 |
| Securities Premium | 0.00 | 0.00 |
| Capital Reserves | 0.00 | 0.00 |
| Profit & Loss Account Balance | 44.73 | 227.56 |
| General Reserves | 0.00 | 0.00 |
| Other Reserves | 0.00 | 0.00 |
| Reserve excluding Revaluation Reserve | 44.73 | 227.56 |
| Revaluation reserve | 0.00 | 0.00 |
| Shareholder's Funds | 264.75 | 237.99 |
| Minority Interest | 0.00 | 0.00 |
| Long-Term Borrowings | 0.00 | 0.00 |
| Secured Loans | 0.00 | 2.97 |
| 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 | 5.03 |
| Term Loans - Institutions | 0.00 | 1.86 |
| Other Secured | 0.00 | -3.92 |
| 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 | -4.79 | -6.75 |
| Deferred Tax Assets | 6.95 | 11.54 |
| Deferred Tax Liability | 2.16 | 4.79 |
| Other Long Term Liabilities | 0.00 | 18.07 |
| Long Term Trade Payables | 0.00 | 0.00 |
| Long Term Provisions | 0.00 | 11.55 |
| Total Non-Current Liabilities | -4.79 | 25.83 |
| Current Liabilities | 0 | 0 |
| Trade Payables | 57.54 | 15.96 |
| Sundry Creditors | 57.54 | 15.96 |
| Acceptances | 0.00 | 0.00 |
| Due to Subsidiaries- Trade Payables | 0.00 | 0.00 |
| Other Current Liabilities | 28.14 | 30.75 |
| Bank Overdraft / Short term credit | 0.00 | 0.00 |
| Advances received from customers | 4.07 | 0.10 |
| Interest Accrued But Not Due | 0.00 | 0.00 |
| Share Application Money | 0.00 | 0.00 |
| Current maturity of Debentures & Bonds | 0.00 | 2.93 |
| Current maturity - Others | 0.00 | 0.00 |
| Other Liabilities | 24.07 | 27.72 |
| Short Term Borrowings | 20.00 | 26.53 |
| Secured ST Loans repayable on Demands | 20.00 | 26.53 |
| 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 | 19.17 | 13.03 |
| Proposed Equity Dividend | 0.00 | 0.00 |
| Provision for Corporate Dividend Tax | 0.00 | 0.00 |
| Provision for Tax | 7.05 | 9.21 |
| Provision for post retirement benefits | 0.00 | 0.00 |
| Preference Dividend | 0.00 | 0.00 |
| Other Provisions | 12.13 | 3.83 |
| Total Current Liabilities | 124.85 | 86.28 |
| Total Liabilities | 384.81 | 350.09 |
| ASSETS | 0 | 0 |
| Gross Block | 87.76 | 76.71 |
| Less: Accumulated Depreciation | 43.87 | 27.21 |
| Less: Impairment of Assets | 0.00 | 0.00 |
| Net Block | 43.88 | 49.51 |
| Lease Adjustment A/c | 0.00 | 0.00 |
| Capital Work in Progress | 0.24 | 0.40 |
| Non Current Investments | 17.38 | 26.03 |
| Long Term Investment | 17.38 | 26.03 |
| Quoted | 0.00 | 0.00 |
| Unquoted | 17.38 | 26.03 |
| Long Term Loans & Advances | 3.31 | 4.46 |
| Other Non Current Assets | 4.36 | 2.96 |
| Total Non-Current Assets | 69.17 | 83.36 |
| Current Assets Loans & Advances | 0 | 0 |
| Currents Investments | 0.00 | 0.00 |
| Quoted | 0.00 | 0.00 |
| Unquoted | 0.00 | 0.00 |
| Inventories | 61.77 | 40.40 |
| Raw Materials | 5.78 | 4.01 |
| Work-in Progress | 55.99 | 33.96 |
| Finished Goods | 0.00 | 2.43 |
| Packing Materials | 0.00 | 0.00 |
| Stores and Spare | 0.00 | 0.00 |
| Other Inventory | 0.00 | 0.00 |
| Sundry Debtors | 84.44 | 83.50 |
| Debtors more than Six months | 3.19 | 3.35 |
| Debtors Others | 84.55 | 82.80 |
| Cash and Bank | 56.04 | 31.83 |
| Cash in hand | 0.00 | 0.03 |
| Balances at Bank | 56.04 | 31.80 |
| Other cash and bank balances | 0.00 | 0.00 |
| Other Current Assets | 16.30 | 4.39 |
| 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 | 1.47 | 0.53 |
| Other current_assets | 14.83 | 3.86 |
| Short Term Loans and Advances | 97.08 | 106.61 |
| Advances recoverable in cash or in kind | 10.06 | 10.99 |
| Advance income tax and TDS | 22.26 | 7.98 |
| 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 | 64.75 | 87.65 |
| Total Current Assets | 315.64 | 266.74 |
| Net Current Assets (Including Current Investments) | 190.79 | 180.46 |
| Miscellaneous Expenses not written off | 0.00 | 0.00 |
| Total Assets | 384.81 | 350.09 |
| Contingent Liabilities | 0.00 | 0.00 |
| Total Debt | 20.00 | 36.35 |
| Book Value | 6.02 | 2283.28 |
| Adjusted Book Value | 6.02 | 5.44 |