| (Rs. in Millions) |
| Particulars | Mar 2025 | Mar 2024 | Mar 2023 |
| EQUITY AND LIABILITIES | 0 | 0 | 0 |
| Share Capital | 35.00 | 35.00 | 35.00 |
| Equity - Authorised | 50.00 | 50.00 | 50.00 |
| Equity - Issued | 35.00 | 35.00 | 35.00 |
| Equity Paid Up | 35.00 | 35.00 | 35.00 |
| 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 | 407.09 | 202.92 | 169.39 |
| Securities Premium | 174.99 | 174.99 | 174.99 |
| Capital Reserves | 0.00 | 0.00 | 0.00 |
| Profit & Loss Account Balance | 232.10 | 27.93 | -5.61 |
| General Reserves | 0.00 | 0.00 | 0.00 |
| Other Reserves | 0.00 | 0.00 | 0.00 |
| Reserve excluding Revaluation Reserve | 407.09 | 202.92 | 169.39 |
| Revaluation reserve | 0.00 | 0.00 | 0.00 |
| Shareholder's Funds | 442.09 | 237.92 | 204.39 |
| Minority Interest | 0.00 | 0.00 | 0.00 |
| Long-Term Borrowings | 0.00 | 0.00 | 0.00 |
| Secured Loans | 0.96 | 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 | 0.96 | 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 | 11.61 | 8.09 | -1.74 |
| Deferred Tax Assets | 0.00 | 0.00 | 1.74 |
| Deferred Tax Liability | 11.61 | 8.09 | 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 | 2.23 | 1.26 | 0.49 |
| Total Non-Current Liabilities | 14.80 | 9.35 | -1.26 |
| Current Liabilities | 0 | 0 | 0 |
| Trade Payables | 31.68 | 150.61 | 289.08 |
| Sundry Creditors | 31.68 | 150.61 | 289.08 |
| Acceptances | 0.00 | 0.00 | 0.00 |
| Due to Subsidiaries- Trade Payables | 0.00 | 0.00 | 0.00 |
| Other Current Liabilities | 24.41 | 9.81 | 7.73 |
| Bank Overdraft / Short term credit | 0.00 | 0.00 | 0.00 |
| Advances received from customers | 0.56 | 1.41 | 0.45 |
| 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 | 23.84 | 8.40 | 7.28 |
| Short Term Borrowings | 144.27 | 145.74 | 0.00 |
| Secured ST Loans repayable on Demands | 79.27 | 83.59 | 0.00 |
| Working Capital Loans- Sec | 79.27 | 83.59 | 0.00 |
| Buyers Credits - Unsec | 0.00 | 0.00 | 0.00 |
| Commercial Borrowings- Unsec | 65.01 | 60.15 | 0.00 |
| Other Unsecured Loans | -79.27 | -81.59 | 0.00 |
| Short Term Provisions | 0.07 | 0.44 | 0.02 |
| Proposed Equity Dividend | 0.00 | 0.00 | 0.00 |
| Provision for Corporate Dividend Tax | 0.00 | 0.00 | 0.00 |
| Provision for Tax | 0.00 | 0.39 | 0.00 |
| Provision for post retirement benefits | 0.00 | 0.00 | 0.00 |
| Preference Dividend | 0.00 | 0.00 | 0.00 |
| Other Provisions | 0.07 | 0.05 | 0.02 |
| Total Current Liabilities | 200.44 | 306.60 | 296.84 |
| Total Liabilities | 657.33 | 553.86 | 499.97 |
| ASSETS | 0 | 0 | 0 |
| Gross Block | 316.07 | 251.91 | 196.80 |
| Less: Accumulated Depreciation | 34.88 | 21.29 | 11.63 |
| Less: Impairment of Assets | 0.00 | 0.00 | 0.00 |
| Net Block | 281.19 | 230.62 | 185.17 |
| Lease Adjustment A/c | 0.00 | 0.00 | 0.00 |
| Capital Work in Progress | 30.69 | 0.02 | 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 | 20.19 | 2.83 | 2.68 |
| Other Non Current Assets | 0.12 | 0.11 | 0.11 |
| Total Non-Current Assets | 332.18 | 233.58 | 187.95 |
| 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 | 140.39 | 220.67 | 256.61 |
| Raw Materials | 97.38 | 178.64 | 77.83 |
| Work-in Progress | 0.00 | 0.00 | 0.00 |
| Finished Goods | 11.19 | 30.22 | 26.64 |
| Packing Materials | 0.00 | 0.00 | 0.00 |
| Stores and Spare | 3.49 | 1.56 | 0.44 |
| Other Inventory | 28.33 | 10.25 | 151.70 |
| Sundry Debtors | 35.22 | 30.76 | 9.63 |
| Debtors more than Six months | 0.35 | 0.91 | 0.02 |
| Debtors Others | 34.88 | 29.86 | 9.61 |
| Cash and Bank | 51.16 | 5.54 | 6.06 |
| Cash in hand | 0.37 | 0.09 | 0.00 |
| Balances at Bank | 50.80 | 5.45 | 6.06 |
| Other cash and bank balances | 0.00 | 0.00 | 0.00 |
| Other Current Assets | 0.56 | 0.32 | 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 | 0.56 | 0.32 | 0.00 |
| Other current_assets | 0.00 | 0.00 | 0.00 |
| Short Term Loans and Advances | 97.81 | 62.99 | 39.72 |
| Advances recoverable in cash or in kind | 36.86 | 3.86 | 0.35 |
| 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 | 60.95 | 59.13 | 39.37 |
| Total Current Assets | 325.15 | 320.29 | 312.02 |
| Net Current Assets (Including Current Investments) | 124.72 | 13.69 | 15.18 |
| Miscellaneous Expenses not written off | 0.00 | 0.00 | 0.00 |
| Total Assets | 657.33 | 553.86 | 499.97 |
| Contingent Liabilities | 0.96 | 0.00 | 0.00 |
| Total Debt | 145.70 | 145.74 | 0.00 |
| Book Value | 126.31 | 67.98 | 58.40 |
| Adjusted Book Value | 25.26 | 13.60 | 11.68 |