| (Rs. in Million) |
| Particulars | Mar 2023 | Mar 2022 |
| EQUITY AND LIABILITIES | 0 | 0 |
| Share Capital | 166.87 | 6.95 |
| Equity - Authorised | 480.00 | 100.00 |
| Equity - Issued | 166.87 | 6.95 |
| Equity Paid Up | 166.87 | 6.95 |
| Equity Shares Forfeited | 0.00 | 0.00 |
| Adjustments to Equity | 0.00 | 0.00 |
| Preference Capital Paid Up | 0.00 | 0.00 |
| Face Value | 1.00 | 1.00 |
| Share Warrants & Outstandings | 0.00 | 0.00 |
| Total Reserves | 333.05 | 6.57 |
| Securities Premium | 424.04 | 109.84 |
| Capital Reserves | 39.86 | 39.86 |
| Profit & Loss Account Balance | -130.85 | -143.74 |
| General Reserves | 0.00 | 0.00 |
| Other Reserves | 0.00 | 0.62 |
| Reserve excluding Revaluation Reserve | 333.05 | 6.57 |
| Revaluation reserve | 0.00 | 0.00 |
| Shareholder's Funds | 499.92 | 13.53 |
| Minority Interest | 1.06 | 0.00 |
| Long-Term Borrowings | 0.00 | 0.00 |
| Secured Loans | 38.44 | 0.00 |
| 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 | 38.44 | 0.00 |
| Term Loans - Institutions | 0.00 | 0.00 |
| Other Secured | 0.00 | 0.00 |
| Unsecured Loans | 189.38 | 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 | 1.40 | 0.00 |
| Other Unsecured Loan | 187.98 | 0.00 |
| Deferred Tax Assets / Liabilities | 0.37 | 0.00 |
| Deferred Tax Assets | 0.02 | 0.00 |
| Deferred Tax Liability | 0.39 | 0.00 |
| Other Long Term Liabilities | 0.09 | 0.00 |
| Long Term Trade Payables | 1.20 | 0.00 |
| Long Term Provisions | 0.00 | 0.00 |
| Total Non-Current Liabilities | 229.47 | 0.00 |
| Current Liabilities | 0 | 0 |
| Trade Payables | 29.43 | 0.00 |
| Sundry Creditors | 29.43 | 0.00 |
| Acceptances | 0.00 | 0.00 |
| Due to Subsidiaries- Trade Payables | 0.00 | 0.00 |
| Other Current Liabilities | 5.48 | 0.44 |
| Bank Overdraft / Short term credit | 0.00 | 0.00 |
| Advances received from customers | 1.41 | 0.00 |
| Interest Accrued But Not Due | 0.00 | 0.00 |
| Share Application Money | 0.00 | 0.00 |
| Current maturity of Debentures & Bonds | 0.00 | 0.00 |
| Current maturity - Others | 0.00 | 0.00 |
| Other Liabilities | 4.08 | 0.44 |
| Short Term Borrowings | 1.44 | 0.00 |
| Secured ST Loans repayable on Demands | 1.44 | 0.00 |
| Working Capital Loans- Sec | 1.44 | 0.00 |
| Buyers Credits - Unsec | 0.00 | 0.00 |
| Commercial Borrowings- Unsec | 0.00 | 0.00 |
| Other Unsecured Loans | -1.44 | 0.00 |
| Short Term Provisions | 2.73 | 0.85 |
| Proposed Equity Dividend | 0.00 | 0.00 |
| Provision for Corporate Dividend Tax | 0.00 | 0.00 |
| Provision for Tax | 1.83 | 0.85 |
| Provision for post retirement benefits | 0.00 | 0.00 |
| Preference Dividend | 0.00 | 0.00 |
| Other Provisions | 0.90 | 0.00 |
| Total Current Liabilities | 39.08 | 1.29 |
| Total Liabilities | 769.54 | 14.82 |
| ASSETS | 0 | 0 |
| Gross Block | 333.99 | 0.00 |
| Less: Accumulated Depreciation | 0.65 | 0.00 |
| Less: Impairment of Assets | 0.00 | 0.00 |
| Net Block | 333.34 | 0.00 |
| Lease Adjustment A/c | 0.00 | 0.00 |
| Capital Work in Progress | 87.19 | 0.00 |
| Non Current Investments | 0.00 | 0.04 |
| Long Term Investment | 0.00 | 0.04 |
| Quoted | 0.00 | 0.04 |
| Unquoted | 0.00 | 0.00 |
| Long Term Loans & Advances | 15.93 | 3.78 |
| Other Non Current Assets | 0.08 | 0.00 |
| Total Non-Current Assets | 436.54 | 3.82 |
| Current Assets Loans & Advances | 0 | 0 |
| Currents Investments | 0.00 | 0.00 |
| Quoted | 0.00 | 0.00 |
| Unquoted | 0.00 | 0.00 |
| Inventories | 73.85 | 0.00 |
| Raw Materials | 73.85 | 0.00 |
| Work-in Progress | 0.00 | 0.00 |
| Finished Goods | 0.00 | 0.00 |
| Packing Materials | 0.00 | 0.00 |
| Stores and Spare | 0.00 | 0.00 |
| Other Inventory | 0.00 | 0.00 |
| Sundry Debtors | 49.60 | 0.00 |
| Debtors more than Six months | 20.81 | 0.00 |
| Debtors Others | 28.79 | 0.00 |
| Cash and Bank | 90.78 | 7.51 |
| Cash in hand | 5.91 | 0.20 |
| Balances at Bank | 84.87 | 7.31 |
| Other cash and bank balances | 0.00 | 0.00 |
| Other Current Assets | 0.68 | 0.71 |
| 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 | 0.00 | 0.00 |
| Other current_assets | 0.68 | 0.71 |
| Short Term Loans and Advances | 118.08 | 2.78 |
| Advances recoverable in cash or in kind | 55.02 | 2.78 |
| Advance income tax and TDS | 0.00 | 0.00 |
| 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 | 63.07 | 0.00 |
| Total Current Assets | 333.00 | 11.00 |
| Net Current Assets (Including Current Investments) | 293.91 | 9.71 |
| Miscellaneous Expenses not written off | 0.00 | 0.00 |
| Total Assets | 769.54 | 14.82 |
| Contingent Liabilities | 0.00 | 0.00 |
| Total Debt | 229.27 | 0.00 |
| Book Value | 3.00 | 1.95 |
| Adjusted Book Value | 3.00 | 0.70 |