| (Rs. in Million) |
| Particulars | Mar 2024 | Mar 2023 | Mar 2022 |
| EQUITY AND LIABILITIES | 0 | 0 | 0 |
| Share Capital | 22.41 | 22.41 | 3.60 |
| Equity - Authorised | 22.50 | 22.50 | 20.00 |
| Equity - Issued | 22.41 | 22.41 | 3.60 |
| Equity Paid Up | 22.41 | 22.41 | 3.60 |
| 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 | 78.33 | 101.64 | 11.12 |
| Securities Premium | 88.70 | 88.70 | 0.00 |
| Capital Reserves | 0.00 | 0.00 | 0.00 |
| Profit & Loss Account Balance | -10.37 | 12.94 | 11.12 |
| General Reserves | 0.00 | 0.00 | 0.00 |
| Other Reserves | 0.00 | 0.00 | 0.00 |
| Reserve excluding Revaluation Reserve | 78.33 | 101.64 | 11.12 |
| Revaluation reserve | 0.00 | 0.00 | 0.00 |
| Shareholder's Funds | 100.74 | 124.05 | 14.72 |
| Minority Interest | 0.00 | 0.00 | 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 | -5.41 | 0.17 | 0.85 |
| Deferred Tax Assets | 6.07 | 0.68 | 0.36 |
| Deferred Tax Liability | 0.66 | 0.85 | 1.22 |
| Other Long Term Liabilities | 0.76 | 1.35 | 1.19 |
| Long Term Trade Payables | 0.03 | 0.30 | 0.00 |
| Long Term Provisions | 1.09 | 2.67 | 1.41 |
| Total Non-Current Liabilities | -3.53 | 4.49 | 3.45 |
| Current Liabilities | 0 | 0 | 0 |
| Trade Payables | 5.10 | 5.75 | 4.69 |
| Sundry Creditors | 5.10 | 5.75 | 4.69 |
| Acceptances | 0.00 | 0.00 | 0.00 |
| Due to Subsidiaries- Trade Payables | 0.00 | 0.00 | 0.00 |
| Other Current Liabilities | 12.67 | 7.59 | 17.82 |
| Bank Overdraft / Short term credit | 0.00 | 0.00 | 0.00 |
| Advances received from customers | 2.21 | 2.70 | 4.27 |
| 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 | 10.45 | 4.89 | 13.56 |
| Short Term Borrowings | 33.09 | 16.85 | 4.36 |
| Secured ST Loans repayable on Demands | 27.41 | 15.57 | 4.36 |
| Working Capital Loans- Sec | 27.41 | 15.57 | 4.36 |
| Buyers Credits - Unsec | 0.00 | 0.00 | 0.00 |
| Commercial Borrowings- Unsec | 0.00 | 0.00 | 0.00 |
| Other Unsecured Loans | -21.74 | -14.29 | -4.36 |
| Short Term Provisions | 5.94 | 0.51 | 3.66 |
| Proposed Equity Dividend | 0.00 | 0.00 | 0.00 |
| Provision for Corporate Dividend Tax | 0.00 | 0.00 | 0.00 |
| Provision for Tax | 3.12 | 0.51 | 3.66 |
| Provision for post retirement benefits | 0.00 | 0.00 | 0.00 |
| Preference Dividend | 0.00 | 0.00 | 0.00 |
| Other Provisions | 2.82 | 0.01 | 0.01 |
| Total Current Liabilities | 56.79 | 30.71 | 30.54 |
| Total Liabilities | 154.00 | 159.25 | 48.71 |
| ASSETS | 0 | 0 | 0 |
| Gross Block | 32.37 | 28.56 | 19.54 |
| Less: Accumulated Depreciation | 14.35 | 8.19 | 3.94 |
| Less: Impairment of Assets | 0.00 | 0.00 | 0.00 |
| Net Block | 18.03 | 20.37 | 15.60 |
| Lease Adjustment A/c | 0.00 | 0.00 | 0.00 |
| Capital Work in Progress | 16.50 | 16.50 | 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 | 17.67 | 21.22 | 7.85 |
| Other Non Current Assets | 0.00 | 0.00 | 0.00 |
| Total Non-Current Assets | 52.61 | 58.94 | 23.98 |
| 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 | 0.00 | 2.30 | 0.00 |
| 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 | 0.00 | 2.30 | 0.00 |
| Sundry Debtors | 79.51 | 70.59 | 21.59 |
| Debtors more than Six months | 68.71 | 20.42 | 0.00 |
| Debtors Others | 10.80 | 50.17 | 21.59 |
| Cash and Bank | 13.82 | 24.33 | 1.64 |
| Cash in hand | 0.75 | 0.60 | 0.33 |
| Balances at Bank | 13.07 | 23.73 | 1.32 |
| Other cash and bank balances | 0.00 | 0.00 | 0.00 |
| Other Current Assets | 0.54 | 0.61 | 0.37 |
| 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 | 0.54 | 0.61 | 0.37 |
| Other current_assets | 0.00 | 0.00 | 0.00 |
| Short Term Loans and Advances | 7.52 | 2.47 | 1.14 |
| Advances recoverable in cash or in kind | 0.65 | 0.67 | 0.58 |
| Advance income tax and TDS | 3.12 | 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 | 3.75 | 1.80 | 0.55 |
| Total Current Assets | 101.38 | 100.30 | 24.73 |
| Net Current Assets (Including Current Investments) | 44.59 | 69.59 | -5.80 |
| Miscellaneous Expenses not written off | 0.00 | 0.00 | 0.00 |
| Total Assets | 154.00 | 159.25 | 48.71 |
| Contingent Liabilities | 0.00 | 0.00 | 0.00 |
| Total Debt | 33.09 | 16.85 | 4.36 |
| Book Value | 44.95 | 55.36 | 40.89 |
| Adjusted Book Value | 11.24 | 13.84 | 2.56 |