| (Rs. in Million) |
| Particulars | Mar 2023 | Mar 2022 | Mar 2021 |
| EQUITY AND LIABILITIES | 0 | 0 | 0 |
| Share Capital | 18.28 | 18.28 | 10.78 |
| Equity - Authorised | 20.00 | 20.00 | 16.00 |
| Equity - Issued | 18.28 | 18.28 | 10.78 |
| Equity Paid Up | 18.28 | 18.28 | 10.78 |
| 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 | 75.28 | 71.34 | 16.08 |
| Securities Premium | 48.23 | 48.23 | 7.49 |
| Capital Reserves | 0.00 | 0.00 | 0.00 |
| Profit & Loss Account Balance | 27.05 | 23.11 | 8.59 |
| General Reserves | 0.00 | 0.00 | 0.00 |
| Other Reserves | 0.00 | 0.00 | 0.00 |
| Reserve excluding Revaluation Reserve | 75.28 | 71.34 | 16.08 |
| Revaluation reserve | 0.00 | 0.00 | 0.00 |
| Shareholder's Funds | 93.57 | 89.63 | 26.86 |
| Minority Interest | 0.01 | 0.03 | 0.00 |
| Long-Term Borrowings | 0.00 | 0.00 | 0.00 |
| Secured Loans | 0.00 | 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 | 0.00 | 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 | -0.52 | -0.76 | 0.00 |
| Deferred Tax Assets | 0.76 | 0.76 | 0.00 |
| Deferred Tax Liability | 0.24 | 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 | -0.52 | -0.76 | 0.00 |
| Current Liabilities | 0 | 0 | 0 |
| Trade Payables | 416.78 | 994.36 | 501.93 |
| Sundry Creditors | 416.78 | 994.36 | 501.93 |
| Acceptances | 0.00 | 0.00 | 0.00 |
| Due to Subsidiaries- Trade Payables | 0.00 | 0.00 | 0.00 |
| Other Current Liabilities | 9.66 | 1.14 | 2.63 |
| Bank Overdraft / Short term credit | 8.85 | 0.00 | 0.00 |
| Advances received from customers | 0.00 | 0.00 | 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 | 0.80 | 1.14 | 2.63 |
| Short Term Borrowings | 107.85 | 21.15 | 0.60 |
| Secured ST Loans repayable on Demands | 29.28 | 11.28 | 0.00 |
| Working Capital Loans- Sec | 29.28 | 11.28 | 0.00 |
| Buyers Credits - Unsec | 0.00 | 0.00 | 0.00 |
| Commercial Borrowings- Unsec | 69.22 | 6.45 | 0.00 |
| Other Unsecured Loans | -19.93 | -7.86 | 0.60 |
| Short Term Provisions | 2.09 | 5.23 | 2.89 |
| Proposed Equity Dividend | 0.00 | 0.00 | 0.00 |
| Provision for Corporate Dividend Tax | 0.00 | 0.00 | 0.00 |
| Provision for Tax | 2.09 | 5.23 | 2.89 |
| Provision for post retirement benefits | 0.00 | 0.00 | 0.00 |
| Preference Dividend | 0.00 | 0.00 | 0.00 |
| Other Provisions | 0.00 | 0.00 | 0.00 |
| Total Current Liabilities | 536.37 | 1021.88 | 508.05 |
| Total Liabilities | 629.44 | 1110.78 | 534.91 |
| ASSETS | 0 | 0 | 0 |
| Gross Block | 9.90 | 4.76 | 4.59 |
| Less: Accumulated Depreciation | 0.09 | 0.02 | 0.00 |
| Less: Impairment of Assets | 0.00 | 0.00 | 0.00 |
| Net Block | 9.81 | 4.75 | 4.59 |
| Lease Adjustment A/c | 0.00 | 0.00 | 0.00 |
| Capital Work in Progress | 23.60 | 23.21 | 0.00 |
| Non Current Investments | 32.35 | 27.35 | 0.00 |
| Long Term Investment | 32.35 | 27.35 | 0.00 |
| Quoted | 0.00 | 0.00 | 0.00 |
| Unquoted | 32.35 | 27.35 | 0.00 |
| Long Term Loans & Advances | 17.17 | 0.72 | 13.26 |
| Other Non Current Assets | 0.01 | 0.00 | 0.30 |
| Total Non-Current Assets | 82.94 | 56.02 | 18.15 |
| 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 | 0.09 | 6.85 | 19.37 |
| 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 | 0.09 | 6.85 | 19.37 |
| Sundry Debtors | 455.51 | 920.55 | 462.38 |
| Debtors more than Six months | 96.78 | 420.84 | 20.24 |
| Debtors Others | 358.73 | 499.71 | 442.15 |
| Cash and Bank | 0.70 | 7.59 | 5.51 |
| Cash in hand | 0.08 | 2.57 | 0.29 |
| Balances at Bank | 0.62 | 5.03 | 5.22 |
| Other cash and bank balances | 0.00 | 0.00 | 0.00 |
| Other Current Assets | 11.10 | 31.68 | 29.09 |
| 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 | 0.03 | 0.00 |
| Other current_assets | 11.10 | 31.64 | 29.09 |
| Short Term Loans and Advances | 79.11 | 88.09 | 0.18 |
| Advances recoverable in cash or in kind | 0.06 | 16.72 | 0.00 |
| Advance income tax and TDS | 0.45 | 0.85 | 0.18 |
| 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 | 78.60 | 70.52 | 0.00 |
| Total Current Assets | 546.51 | 1054.76 | 516.54 |
| Net Current Assets (Including Current Investments) | 10.13 | 32.88 | 8.48 |
| Miscellaneous Expenses not written off | 0.00 | 0.00 | 0.23 |
| Total Assets | 629.44 | 1110.78 | 534.91 |
| Contingent Liabilities | 0.00 | 0.00 | 0.00 |
| Total Debt | 107.85 | 21.15 | 0.60 |
| Book Value | 51.17 | 49.02 | 24.70 |
| Adjusted Book Value | 51.17 | 49.02 | 24.70 |