| (Rs. in Million) |
| Particulars | Mar 2024 | Mar 2023 | Mar 2022 |
| INCOME : | | | |
| Gross Sales | 168.60 | 143.20 | 107.50 |
| Sales | 168.60 | 143.20 | 107.50 |
| Job Work/ Contract Receipts | | | |
| Processing Charges / Service Income | | | |
| Revenue from property development | | | |
| Other Operational Income | 0.00 | 0.00 | 0.00 |
| Less: Excise Duty | | | |
| Net Sales | 168.60 | 143.20 | 107.50 |
| EXPENDITURE : | | | |
| Increase/Decrease in Stock | -8.90 | -53.40 | 2.50 |
| Raw Material Consumed | 164.60 | 178.20 | 102.80 |
| Opening Raw Materials | | 49.80 | 24.00 |
| Purchases Raw Materials | 4.90 | 34.90 | 49.80 |
| Closing Raw Materials | | | 49.80 |
| Other Direct Purchases / Brought in cost | 159.70 | 93.60 | 78.80 |
| Other raw material cost | 0.00 | 0.00 | 0.00 |
| Power & Fuel Cost | 1.60 | 3.20 | 0.40 |
| Electricity & Power | 1.60 | 3.20 | 0.40 |
| Oil, Fuel & Natural gas | 0.00 | 0.00 | 0.00 |
| Coals etc | 0.00 | 0.00 | 0.00 |
| Other power & fuel | 0.00 | 0.00 | 0.00 |
| Employee Cost | 0.60 | 0.30 | 0.10 |
| Salaries, Wages & Bonus | 0.60 | 0.30 | 0.10 |
| Contributions to EPF & Pension Funds | | | |
| Workmen and Staff Welfare Expenses | | | |
| Other Employees Cost | 0.00 | 0.00 | 0.00 |
| Other Manufacturing Expenses | | | 0.00 |
| Sub-contracted / Out sourced services | | | |
| Processing Charges | | | |
| Repairs and Maintenance | | | |
| Packing Material Consumed | | | |
| Other Mfg Exp | 0.00 | 0.00 | 0.00 |
| General and Administration Expenses | 1.40 | 2.30 | 0.40 |
| Rent , Rates & Taxes | 0.40 | 0.10 | 0.00 |
| Insurance | 0.20 | 0.30 | 0.20 |
| Printing and stationery | | 0.20 | 0.00 |
| Professional and legal fees | 0.80 | 1.60 | 0.10 |
| Traveling and conveyance | | | |
| Other Administration | 0.10 | 0.10 | 0.10 |
| Selling and Distribution Expenses | 1.90 | 1.40 | 0.00 |
| Advertisement & Sales Promotion | 0.00 | 0.00 | |
| Sales Commissions & Incentives | | | |
| Freight and Forwarding | 1.90 | 1.40 | 0.00 |
| Handling and Clearing Charges | 0.00 | 0.00 | 0.00 |
| Other Selling Expenses | 0.00 | 0.00 | 0.00 |
| Miscellaneous Expenses | 0.10 | 0.10 | 0.00 |
| Bad debts /advances written off | | | |
| Provision for doubtful debts | | | |
| Losson disposal of fixed assets(net) | | | |
| Losson foreign exchange fluctuations | | | |
| Losson sale of non-trade current investments | | | |
| Other Miscellaneous Expenses | 0.10 | 0.10 | 0.00 |
| Less: Expenses Capitalised | | | |
| Total Expenditure | 161.40 | 132.20 | 106.20 |
| Operating Profit (Excl OI) | 7.20 | 11.00 | 1.30 |
| Other Income | 8.70 | 1.10 | 0.00 |
| Interest Received | | | |
| Dividend Received | | | |
| Profit on sale of Fixed Assets | | | |
| Profits on sale of Investments | | 0.20 | |
| Provision Written Back | 0.20 | 0.90 | 0.00 |
| Foreign Exchange Gains | | | |
| Others | 8.60 | 0.00 | 0.00 |
| Operating Profit | 15.90 | 12.20 | 1.40 |
| Interest | 1.90 | 3.30 | 3.90 |
| InterestonDebenture / Bonds | | | |
| Interest on Term Loan | 1.80 | 3.10 | 3.90 |
| Intereston Fixed deposits | | | |
| Bank Charges etc | 0.10 | 0.30 | 0.00 |
| Other Interest | 0.00 | 0.00 | 0.00 |
| PBDT | 14.00 | 8.90 | -2.50 |
| Depreciation | 5.20 | 6.40 | 9.40 |
| Profit Before Taxation & Exceptional Items | 8.80 | 2.50 | -11.90 |
| Exceptional Income / Expenses | | | |
| Profit Before Tax | 8.80 | 2.50 | -11.90 |
| Provision for Tax | 1.90 | 1.10 | 0.70 |
| Current Income Tax | 1.00 | 0.40 | |
| Deferred Tax | 0.90 | 0.70 | 0.70 |
| Other taxes | 0.00 | 0.00 | 0.70 |
| Profit After Tax | 6.90 | 1.40 | -12.60 |
| Extra items | 0.00 | 0.00 | 0.00 |
| Minority Interest | | | |
| Share of Associate | | | |
| Other Consolidated Items | | | |
| Consolidated Net Profit | 6.90 | 1.40 | -12.60 |
| Adjustments to PAT | -0.10 | | |
| Profit Balance B/F | -1.50 | -2.80 | 9.80 |
| Appropriations | 5.30 | -1.50 | -2.80 |
| General Reserves | | | |
| Proposed Equity Dividend | | | |
| Corporate dividend tax | | | |
| Other Appropriation | 0.10 | | |
| Equity Dividend % | | | |
| Earnings Per Share | 1.00 | 0.00 | -3.00 |
| Adjusted EPS | 1.00 | 0.00 | -1.00 |