| (Rs. in Millions) |
| Particulars | Mar 2025 | Mar 2024 | Mar 2023 |
| EQUITY AND LIABILITIES | 0 | 0 | 0 |
| Share Capital | 75.00 | 75.00 | 1.00 |
| Equity - Authorised | 130.00 | 80.00 | 80.00 |
| Equity - Issued | 75.00 | 75.00 | 1.00 |
| Equity Paid Up | 75.00 | 75.00 | 1.00 |
| 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 | 100.00 | 100.00 |
| Share Warrants & Outstandings | 0.00 | 0.00 | 74.00 |
| Total Reserves | 121.18 | 5.51 | -5.78 |
| Securities Premium | 0.00 | 0.00 | 0.00 |
| Capital Reserves | 0.00 | 0.00 | 0.00 |
| Profit & Loss Account Balance | 121.18 | 5.51 | -5.78 |
| General Reserves | 0.00 | 0.00 | 0.00 |
| Other Reserves | 0.00 | 0.00 | 0.00 |
| Reserve excluding Revaluation Reserve | 121.18 | 5.51 | -5.78 |
| Revaluation reserve | 0.00 | 0.00 | 0.00 |
| Shareholder's Funds | 196.18 | 80.51 | 69.22 |
| Minority Interest | 0.00 | 0.00 | 0.00 |
| Long-Term Borrowings | 0.00 | 0.00 | 0.00 |
| Secured Loans | 89.76 | 84.97 | 96.11 |
| 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 | 108.42 | 104.97 | 106.11 |
| Term Loans - Institutions | 0.00 | 0.00 | 0.00 |
| Other Secured | -18.66 | -20.00 | -10.00 |
| 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 | 12.77 | 3.65 | -0.01 |
| Deferred Tax Assets | 0.00 | 0.00 | 0.01 |
| Deferred Tax Liability | 12.77 | 3.65 | 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 | 0.44 | 0.09 | 0.05 |
| Total Non-Current Liabilities | 102.97 | 88.71 | 96.15 |
| Current Liabilities | 0 | 0 | 0 |
| Trade Payables | 65.77 | 41.29 | 14.08 |
| Sundry Creditors | 65.77 | 41.29 | 14.08 |
| Acceptances | 0.00 | 0.00 | 0.00 |
| Due to Subsidiaries- Trade Payables | 0.00 | 0.00 | 0.00 |
| Other Current Liabilities | 43.80 | 110.25 | 12.94 |
| Bank Overdraft / Short term credit | 0.00 | 0.00 | 0.00 |
| Advances received from customers | 5.92 | 2.04 | 0.00 |
| 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 | 37.88 | 108.21 | 12.94 |
| Short Term Borrowings | 324.10 | 234.09 | 60.06 |
| Secured ST Loans repayable on Demands | 270.05 | 143.29 | 0.00 |
| Working Capital Loans- Sec | 270.05 | 143.29 | 0.00 |
| Buyers Credits - Unsec | 0.00 | 0.00 | 0.00 |
| Commercial Borrowings- Unsec | 0.00 | 0.00 | 0.00 |
| Other Unsecured Loans | -216.00 | -52.49 | 60.06 |
| Short Term Provisions | 19.13 | 2.86 | 0.00 |
| Proposed Equity Dividend | 0.00 | 0.00 | 0.00 |
| Provision for Corporate Dividend Tax | 0.00 | 0.00 | 0.00 |
| Provision for Tax | 19.11 | 2.86 | 0.00 |
| Provision for post retirement benefits | 0.00 | 0.00 | 0.00 |
| Preference Dividend | 0.00 | 0.00 | 0.00 |
| Other Provisions | 0.02 | 0.00 | 0.00 |
| Total Current Liabilities | 452.81 | 388.49 | 87.08 |
| Total Liabilities | 751.95 | 557.71 | 252.45 |
| ASSETS | 0 | 0 | 0 |
| Gross Block | 335.97 | 293.96 | 17.79 |
| Less: Accumulated Depreciation | 21.67 | 3.28 | 0.00 |
| Less: Impairment of Assets | 0.00 | 0.00 | 0.00 |
| Net Block | 314.30 | 290.69 | 17.79 |
| Lease Adjustment A/c | 0.00 | 0.00 | 0.00 |
| Capital Work in Progress | 11.06 | 0.00 | 112.45 |
| Non Current Investments | 4.85 | 1.77 | 0.42 |
| Long Term Investment | 4.85 | 1.77 | 0.42 |
| Quoted | 0.00 | 0.00 | 0.00 |
| Unquoted | 4.85 | 1.77 | 0.42 |
| Long Term Loans & Advances | 3.01 | 1.73 | 12.03 |
| Other Non Current Assets | 2.57 | 0.22 | 0.20 |
| Total Non-Current Assets | 335.79 | 294.40 | 142.90 |
| 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 | 324.05 | 189.08 | 2.92 |
| Raw Materials | 141.60 | 107.96 | 0.00 |
| Work-in Progress | 0.00 | 0.00 | 0.00 |
| Finished Goods | 170.95 | 66.91 | 0.00 |
| Packing Materials | 0.00 | 0.00 | 0.00 |
| Stores and Spare | 11.51 | 14.21 | 0.00 |
| Other Inventory | 0.00 | 0.00 | 2.92 |
| Sundry Debtors | 13.31 | 2.46 | 1.96 |
| Debtors more than Six months | 0.00 | 0.00 | 0.00 |
| Debtors Others | 13.31 | 2.46 | 1.96 |
| Cash and Bank | 29.18 | 0.14 | 60.20 |
| Cash in hand | 3.83 | 0.09 | 0.01 |
| Balances at Bank | 25.35 | 0.06 | 60.19 |
| Other cash and bank balances | 0.00 | 0.00 | 0.00 |
| Other Current Assets | 34.04 | 9.53 | 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 | 1.85 | 0.00 | 0.00 |
| Prepaid Expenses | 2.61 | 0.19 | 0.00 |
| Other current_assets | 29.58 | 9.35 | 0.00 |
| Short Term Loans and Advances | 15.58 | 62.10 | 44.48 |
| Advances recoverable in cash or in kind | 3.19 | 27.82 | 30.44 |
| 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 | 12.39 | 34.28 | 14.04 |
| Total Current Assets | 416.17 | 263.31 | 109.56 |
| Net Current Assets (Including Current Investments) | -36.64 | -125.18 | 22.47 |
| Miscellaneous Expenses not written off | 0.00 | 0.00 | 0.00 |
| Total Assets | 751.95 | 557.71 | 252.45 |
| Contingent Liabilities | 0.21 | 0.18 | 0.07 |
| Total Debt | 438.46 | 339.06 | 166.17 |
| Book Value | 26.16 | 107.35 | -477.60 |
| Adjusted Book Value | 13.08 | 53.68 | -23.88 |