| (Rs. in Millions) |
| Particulars | Mar 2024 | Mar 2023 | Mar 2022 |
| EQUITY AND LIABILITIES | 0 | 0 | 0 |
| Share Capital | 13.57 | 13.57 | 13.57 |
| Equity - Authorised | 25.00 | 15.00 | 15.00 |
| Equity - Issued | 13.57 | 13.57 | 13.57 |
| Equity Paid Up | 13.57 | 13.57 | 13.57 |
| 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 | 273.96 | 134.59 | 54.87 |
| Securities Premium | 0.00 | 0.00 | 0.00 |
| Capital Reserves | 0.00 | 0.00 | 0.00 |
| Profit & Loss Account Balance | 273.96 | 134.59 | 54.87 |
| General Reserves | 0.00 | 0.00 | 0.00 |
| Other Reserves | 0.00 | 0.00 | 0.00 |
| Reserve excluding Revaluation Reserve | 273.96 | 134.59 | 54.87 |
| Revaluation reserve | 0.00 | 0.00 | 0.00 |
| Shareholder's Funds | 287.53 | 148.16 | 68.44 |
| 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 | 1.89 | 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 | 1.89 | 0.00 | 0.00 |
| Deferred Tax Assets / Liabilities | 0.66 | -0.09 | -0.06 |
| Deferred Tax Assets | 0.00 | 0.09 | 0.06 |
| Deferred Tax Liability | 0.66 | 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 | 0.00 | 0.00 | 0.00 |
| Total Non-Current Liabilities | 2.55 | -0.09 | -0.06 |
| Current Liabilities | 0 | 0 | 0 |
| Trade Payables | 98.24 | 113.54 | 125.86 |
| Sundry Creditors | 98.24 | 113.54 | 125.86 |
| Acceptances | 0.00 | 0.00 | 0.00 |
| Due to Subsidiaries- Trade Payables | 0.00 | 0.00 | 0.00 |
| Other Current Liabilities | 14.99 | 2.39 | 23.64 |
| Bank Overdraft / Short term credit | 0.00 | 0.00 | 0.00 |
| Advances received from customers | 1.20 | 0.95 | 12.24 |
| 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 | 13.79 | 1.44 | 11.40 |
| Short Term Borrowings | 122.41 | 109.99 | 21.44 |
| Secured ST Loans repayable on Demands | 70.61 | 75.74 | 21.44 |
| Working Capital Loans- Sec | 70.61 | 75.74 | 21.44 |
| Buyers Credits - Unsec | 0.00 | 0.00 | 0.00 |
| Commercial Borrowings- Unsec | 0.00 | 0.00 | 0.00 |
| Other Unsecured Loans | -18.81 | -41.49 | -21.44 |
| Short Term Provisions | 14.37 | 29.82 | 19.00 |
| Proposed Equity Dividend | 0.00 | 0.00 | 0.00 |
| Provision for Corporate Dividend Tax | 0.00 | 0.00 | 0.00 |
| Provision for Tax | 13.73 | 29.79 | 19.00 |
| Provision for post retirement benefits | 0.00 | 0.00 | 0.00 |
| Preference Dividend | 0.00 | 0.00 | 0.00 |
| Other Provisions | 0.64 | 0.03 | 0.00 |
| Total Current Liabilities | 250.00 | 255.74 | 189.94 |
| Total Liabilities | 540.08 | 403.81 | 258.32 |
| ASSETS | 0 | 0 | 0 |
| Gross Block | 56.72 | 58.11 | 5.48 |
| Less: Accumulated Depreciation | 1.78 | 1.78 | 0.07 |
| Less: Impairment of Assets | 0.00 | 0.00 | 0.00 |
| Net Block | 54.94 | 56.33 | 5.40 |
| 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 | 0.00 | 0.00 | 7.84 |
| Other Non Current Assets | 0.00 | 0.00 | 0.00 |
| Total Non-Current Assets | 54.94 | 56.33 | 13.24 |
| 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 | 77.98 | 77.22 | 18.96 |
| 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 | 77.98 | 77.22 | 18.96 |
| Sundry Debtors | 319.19 | 224.79 | 191.89 |
| Debtors more than Six months | 0.00 | 2.06 | 0.00 |
| Debtors Others | 319.19 | 222.73 | 191.89 |
| Cash and Bank | 0.67 | 1.24 | 0.01 |
| Cash in hand | 0.01 | 0.02 | 0.01 |
| Balances at Bank | 0.65 | 1.22 | 0.00 |
| Other cash and bank balances | 0.00 | 0.00 | 0.00 |
| Other Current Assets | 0.00 | 9.40 | 29.22 |
| 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 | 0.00 | 9.40 | 29.22 |
| Other current_assets | 0.00 | 0.00 | 0.00 |
| Short Term Loans and Advances | 87.30 | 34.83 | 5.00 |
| Advances recoverable in cash or in kind | 86.80 | 13.52 | 0.48 |
| Advance income tax and TDS | 0.00 | 20.82 | 4.52 |
| 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 | 0.50 | 0.49 | 0.00 |
| Total Current Assets | 485.14 | 347.48 | 245.07 |
| Net Current Assets (Including Current Investments) | 235.14 | 91.74 | 55.13 |
| Miscellaneous Expenses not written off | 0.00 | 0.00 | 0.00 |
| Total Assets | 540.08 | 403.81 | 258.32 |
| Contingent Liabilities | 0.00 | 0.00 | 0.00 |
| Total Debt | 124.30 | 109.99 | 21.44 |
| Book Value | 211.89 | 109.18 | 50.43 |
| Adjusted Book Value | 30.27 | 15.60 | 7.20 |