| (Rs. in Million) |
| Particulars | Mar 2024 | Mar 2023 | Mar 2022 |
| EQUITY AND LIABILITIES | 0 | 0 | 0 |
| Share Capital | 57.47 | 52.03 | 43.36 |
| Equity - Authorised | 60.00 | 60.00 | 60.00 |
| Equity - Issued | 57.47 | 52.03 | 43.36 |
| Equity Paid Up | 57.47 | 52.03 | 43.36 |
| 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 | 100.15 | 76.56 | 23.17 |
| Securities Premium | 94.87 | 78.02 | 26.00 |
| Capital Reserves | 0.00 | 0.00 | 0.00 |
| Profit & Loss Account Balance | 5.25 | -1.46 | -2.83 |
| General Reserves | 0.00 | 0.00 | 0.00 |
| Other Reserves | 0.03 | 0.00 | 0.00 |
| Reserve excluding Revaluation Reserve | 100.15 | 76.56 | 23.17 |
| Revaluation reserve | 0.00 | 0.00 | 0.00 |
| Shareholder's Funds | 157.61 | 128.59 | 66.53 |
| Minority Interest | 24.95 | 0.00 | 0.00 |
| Long-Term Borrowings | 36.93 | 12.12 | 0.00 |
| Secured Loans | 7.43 | 9.08 | 23.71 |
| 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 | 10.17 | 11.82 | 32.71 |
| Term Loans - Institutions | 0.00 | 0.00 | 0.00 |
| Other Secured | -2.74 | -2.74 | -9.00 |
| Unsecured Loans | 29.50 | 3.03 | 28.90 |
| 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 | 29.50 | 3.03 | 28.90 |
| Other Unsecured Loan | 0.00 | 0.00 | 0.00 |
| Deferred Tax Assets / Liabilities | 0.69 | -0.20 | -0.93 |
| Deferred Tax Assets | 0.00 | 0.20 | 0.93 |
| Deferred Tax Liability | 0.69 | 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 | 37.62 | 11.92 | 51.68 |
| Current Liabilities | 0 | 0 | 0 |
| Trade Payables | 30.53 | 75.86 | 132.21 |
| Sundry Creditors | 30.53 | 75.86 | 132.21 |
| Acceptances | 0.00 | 0.00 | 0.00 |
| Due to Subsidiaries- Trade Payables | 0.00 | 0.00 | 0.00 |
| Other Current Liabilities | 2.98 | 2.98 | 9.08 |
| Bank Overdraft / Short term credit | 0.00 | 0.00 | 0.00 |
| Advances received from customers | 0.08 | 0.12 | 0.08 |
| 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 | 2.90 | 2.87 | 9.00 |
| Short Term Borrowings | 2.50 | 9.27 | 9.55 |
| Secured ST Loans repayable on Demands | 2.05 | 9.27 | 9.55 |
| Working Capital Loans- Sec | 2.05 | 9.27 | 9.55 |
| Buyers Credits - Unsec | 0.00 | 0.00 | 0.00 |
| Commercial Borrowings- Unsec | 0.00 | 0.00 | 0.00 |
| Other Unsecured Loans | -1.60 | -9.27 | -9.55 |
| Short Term Provisions | 1.33 | 0.59 | 0.10 |
| Proposed Equity Dividend | 0.00 | 0.00 | 0.00 |
| Provision for Corporate Dividend Tax | 0.00 | 0.00 | 0.00 |
| Provision for Tax | 1.23 | 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 | 0.10 | 0.20 | 0.10 |
| Total Current Liabilities | 37.34 | 88.70 | 150.95 |
| Total Liabilities | 257.52 | 229.20 | 269.15 |
| ASSETS | 0 | 0 | 0 |
| Gross Block | 67.01 | 67.01 | 73.76 |
| Less: Accumulated Depreciation | 40.58 | 35.38 | 29.02 |
| Less: Impairment of Assets | 0.00 | 0.00 | 0.00 |
| Net Block | 26.44 | 31.63 | 44.74 |
| Lease Adjustment A/c | 0.00 | 0.00 | 0.00 |
| Capital Work in Progress | 0.10 | 0.10 | 0.10 |
| Non Current Investments | 0.00 | 0.00 | 20.29 |
| Long Term Investment | 0.00 | 0.00 | 20.29 |
| Quoted | 0.00 | 0.00 | 0.00 |
| Unquoted | 0.00 | 0.00 | 20.29 |
| Long Term Loans & Advances | 0.06 | 0.67 | 0.06 |
| Other Non Current Assets | 0.00 | 0.00 | 0.00 |
| Total Non-Current Assets | 26.60 | 32.40 | 65.19 |
| 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 | 62.27 | 53.37 | 49.81 |
| Raw Materials | 0.00 | 0.00 | 49.81 |
| Work-in Progress | 0.00 | 0.00 | 0.00 |
| Finished Goods | 62.27 | 53.37 | 0.00 |
| Packing Materials | 0.00 | 0.00 | 0.00 |
| Stores and Spare | 0.00 | 0.00 | 0.00 |
| Other Inventory | 0.00 | 0.00 | 0.00 |
| Sundry Debtors | 147.64 | 117.57 | 137.17 |
| Debtors more than Six months | 0.00 | 0.00 | 50.94 |
| Debtors Others | 147.64 | 117.57 | 86.23 |
| Cash and Bank | 2.48 | 4.03 | 1.60 |
| Cash in hand | 2.47 | 3.20 | 1.59 |
| Balances at Bank | 0.01 | 0.83 | 0.01 |
| Other cash and bank balances | 0.00 | 0.00 | 0.00 |
| Other Current Assets | 0.38 | 0.51 | 0.11 |
| 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 | 0.00 | 0.11 |
| Other current_assets | 0.38 | 0.51 | 0.00 |
| Short Term Loans and Advances | 18.15 | 21.33 | 15.28 |
| Advances recoverable in cash or in kind | 8.40 | 11.86 | 5.00 |
| 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 | 9.74 | 9.47 | 10.29 |
| Total Current Assets | 230.92 | 196.80 | 203.97 |
| Net Current Assets (Including Current Investments) | 193.59 | 108.10 | 53.02 |
| Miscellaneous Expenses not written off | 0.00 | 0.00 | 0.00 |
| Total Assets | 257.52 | 229.20 | 269.15 |
| Contingent Liabilities | 0.00 | 0.00 | 0.00 |
| Total Debt | 42.17 | 24.13 | 71.16 |
| Book Value | 27.43 | 24.71 | 15.34 |
| Adjusted Book Value | 13.71 | 12.36 | 7.25 |