| (Rs. in Millions) |
| Particulars | Mar 2025 | Mar 2024 | Mar 2023 |
| EQUITY AND LIABILITIES | 0 | 0 | 0 |
| Share Capital | 127.39 | 45.00 | 5.00 |
| Equity - Authorised | 200.00 | 50.00 | 5.00 |
| Equity - Issued | 127.39 | 45.00 | 5.00 |
| Equity Paid Up | 127.39 | 45.00 | 5.00 |
| 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 | 278.49 | 76.09 | 24.63 |
| Securities Premium | 113.46 | 0.00 | 0.00 |
| Capital Reserves | 0.00 | 0.00 | 0.00 |
| Profit & Loss Account Balance | 165.03 | 76.09 | 24.63 |
| General Reserves | 0.00 | 0.00 | 0.00 |
| Other Reserves | 0.00 | 0.00 | 0.00 |
| Reserve excluding Revaluation Reserve | 278.49 | 76.09 | 24.63 |
| Revaluation reserve | 0.00 | 0.00 | 0.00 |
| Shareholder's Funds | 405.88 | 121.09 | 29.63 |
| Minority Interest | 0.00 | 0.00 | 0.00 |
| Long-Term Borrowings | 0.00 | 0.00 | 0.00 |
| Secured Loans | 23.78 | 6.02 | 9.22 |
| Non Convertible Debentures | 0.00 | 3.67 | 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 | 23.78 | 2.36 | 9.22 |
| Term Loans - Institutions | 0.00 | 0.00 | 0.00 |
| Other Secured | 0.00 | 0.00 | 0.00 |
| Unsecured Loans | 13.94 | 18.45 | 8.84 |
| 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 | 4.48 | 4.39 | 1.24 |
| Loans - Govt. | 0.00 | 0.00 | 0.00 |
| Loans - Others | 0.00 | 0.00 | 0.00 |
| Other Unsecured Loan | 9.46 | 14.06 | 7.60 |
| Deferred Tax Assets / Liabilities | 0.13 | -0.51 | -1.12 |
| Deferred Tax Assets | 1.08 | 0.51 | 1.12 |
| Deferred Tax Liability | 1.21 | 0.00 | 0.00 |
| Other Long Term Liabilities | 291.01 | 161.69 | 48.45 |
| Long Term Trade Payables | 0.00 | 0.00 | 0.00 |
| Long Term Provisions | 4.25 | 1.57 | 1.35 |
| Total Non-Current Liabilities | 333.11 | 187.23 | 66.73 |
| Current Liabilities | 0 | 0 | 0 |
| Trade Payables | 382.65 | 473.44 | 232.95 |
| Sundry Creditors | 382.65 | 473.44 | 232.95 |
| Acceptances | 0.00 | 0.00 | 0.00 |
| Due to Subsidiaries- Trade Payables | 0.00 | 0.00 | 0.00 |
| Other Current Liabilities | 60.68 | 29.16 | 11.06 |
| Bank Overdraft / Short term credit | 0.00 | 0.00 | 0.00 |
| Advances received from customers | 1.58 | 6.27 | 0.00 |
| Interest Accrued But Not Due | 0.66 | 0.31 | 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 | 58.45 | 22.57 | 11.06 |
| Short Term Borrowings | 223.81 | 125.16 | 189.89 |
| Secured ST Loans repayable on Demands | 194.74 | 95.80 | 76.72 |
| Working Capital Loans- Sec | 194.74 | 95.80 | 76.72 |
| Buyers Credits - Unsec | 0.00 | 0.00 | 0.00 |
| Commercial Borrowings- Unsec | 0.00 | 0.00 | 0.00 |
| Other Unsecured Loans | -165.68 | -66.44 | 36.45 |
| Short Term Provisions | 36.03 | 18.22 | 11.23 |
| Proposed Equity Dividend | 0.00 | 0.00 | 0.00 |
| Provision for Corporate Dividend Tax | 0.00 | 0.00 | 0.00 |
| Provision for Tax | 30.68 | 18.16 | 11.23 |
| Provision for post retirement benefits | 0.00 | 0.00 | 0.00 |
| Preference Dividend | 0.00 | 0.00 | 0.00 |
| Other Provisions | 5.35 | 0.06 | 0.00 |
| Total Current Liabilities | 703.16 | 645.98 | 445.14 |
| Total Liabilities | 1442.15 | 954.30 | 541.51 |
| ASSETS | 0 | 0 | 0 |
| Gross Block | 266.99 | 97.87 | 19.28 |
| Less: Accumulated Depreciation | 25.15 | 11.22 | 6.16 |
| Less: Impairment of Assets | 0.00 | 0.00 | 0.00 |
| Net Block | 241.84 | 86.65 | 13.11 |
| 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 | 31.99 | 38.21 | 32.83 |
| Other Non Current Assets | 0.00 | 0.00 | 0.00 |
| Total Non-Current Assets | 273.83 | 124.85 | 45.95 |
| 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 | 682.40 | 515.06 | 199.64 |
| 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 | 682.40 | 515.06 | 199.64 |
| Sundry Debtors | 218.84 | 67.28 | 211.24 |
| Debtors more than Six months | 68.87 | 24.37 | 5.52 |
| Debtors Others | 149.97 | 42.91 | 205.72 |
| Cash and Bank | 27.04 | 17.33 | 13.98 |
| Cash in hand | 26.70 | 14.72 | 13.75 |
| Balances at Bank | 0.34 | 2.60 | 0.23 |
| Other cash and bank balances | 0.00 | 0.00 | 0.00 |
| Other Current Assets | 49.52 | 1.55 | 0.49 |
| 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 | 0.31 | 1.55 | 0.00 |
| Other current_assets | 49.20 | 0.00 | 0.48 |
| Short Term Loans and Advances | 190.53 | 228.23 | 70.21 |
| Advances recoverable in cash or in kind | 155.20 | 179.00 | 54.26 |
| 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 | 35.33 | 49.23 | 15.95 |
| Total Current Assets | 1168.32 | 829.45 | 495.56 |
| Net Current Assets (Including Current Investments) | 465.16 | 183.47 | 50.42 |
| Miscellaneous Expenses not written off | 0.00 | 0.00 | 0.00 |
| Total Assets | 1442.15 | 954.30 | 541.51 |
| Contingent Liabilities | 16.14 | 16.14 | 0.00 |
| Total Debt | 286.66 | 158.84 | 211.67 |
| Book Value | 31.86 | 26.91 | 59.27 |
| Adjusted Book Value | 31.86 | 11.96 | 26.34 |