| (Rs. in Million) |
| Particulars | Mar 2022 | Mar 2021 | Mar 2020 |
| EQUITY AND LIABILITIES | 0 | 0 | 0 |
| Share Capital | 50.85 | 48.70 | 20.30 |
| Equity - Authorised | 60.00 | 60.00 | 50.00 |
| Equity - Issued | 50.85 | 48.70 | 20.30 |
| Equity Paid Up | 50.85 | 48.70 | 20.30 |
| 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 | 1.00 | 1.00 | 1.00 |
| Share Warrants & Outstandings | 1.61 | 6.68 | 0.00 |
| Total Reserves | 67.04 | 79.05 | 25.61 |
| Securities Premium | 64.55 | 56.80 | 0.00 |
| Capital Reserves | 0.00 | 0.00 | 0.00 |
| Profit & Loss Account Balance | 5.92 | 26.89 | 15.36 |
| General Reserves | 10.14 | 10.14 | 10.14 |
| Other Reserves | -13.57 | -14.78 | 0.12 |
| Reserve excluding Revaluation Reserve | 67.04 | 79.05 | 25.61 |
| Revaluation reserve | 0.00 | 0.00 | 0.00 |
| Shareholder's Funds | 119.50 | 134.42 | 45.91 |
| Minority Interest | 4.27 | 5.38 | 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 | 41.58 | 19.70 | 20.28 |
| 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 | 41.58 | 19.70 | 20.28 |
| Deferred Tax Assets / Liabilities | 0.00 | 0.00 | 0.00 |
| Deferred Tax Assets | 0.00 | 0.00 | 0.00 |
| Deferred Tax Liability | 0.00 | 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 | 41.58 | 19.70 | 20.28 |
| Current Liabilities | 0 | 0 | 0 |
| Trade Payables | 10.30 | 10.73 | 41.86 |
| Sundry Creditors | 10.30 | 10.73 | 41.86 |
| Acceptances | 0.00 | 0.00 | 0.00 |
| Due to Subsidiaries- Trade Payables | 0.00 | 0.00 | 0.00 |
| Other Current Liabilities | 47.23 | 10.15 | 0.41 |
| Bank Overdraft / Short term credit | 0.00 | 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 | 47.23 | 10.15 | 0.41 |
| Short Term Borrowings | 49.55 | 27.04 | 0.00 |
| Secured ST Loans repayable on Demands | 0.00 | 0.00 | 0.00 |
| Working Capital Loans- Sec | 0.00 | 0.00 | 0.00 |
| Buyers Credits - Unsec | 0.00 | 0.00 | 0.00 |
| Commercial Borrowings- Unsec | 0.00 | 0.00 | 0.00 |
| Other Unsecured Loans | 49.55 | 27.04 | 0.00 |
| Short Term Provisions | 0.69 | 0.84 | 2.10 |
| Proposed Equity Dividend | 0.00 | 0.00 | 0.00 |
| Provision for Corporate Dividend Tax | 0.00 | 0.00 | 0.00 |
| Provision for Tax | 0.69 | 0.84 | 2.10 |
| 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 | 107.76 | 48.76 | 44.37 |
| Total Liabilities | 273.11 | 208.25 | 110.56 |
| ASSETS | 0 | 0 | 0 |
| Gross Block | 0.39 | 0.32 | 0.43 |
| Less: Accumulated Depreciation | 0.12 | 0.00 | 0.37 |
| Less: Impairment of Assets | 0.00 | 0.00 | 0.00 |
| Net Block | 0.27 | 0.32 | 0.06 |
| Lease Adjustment A/c | 0.00 | 0.00 | 0.00 |
| Capital Work in Progress | 0.75 | 0.10 | 0.00 |
| Non Current Investments | 47.62 | 2.41 | 4.05 |
| Long Term Investment | 47.62 | 2.41 | 4.05 |
| Quoted | 21.66 | 2.41 | 4.05 |
| Unquoted | 25.96 | 0.00 | 0.00 |
| Long Term Loans & Advances | 2.62 | 2.59 | 0.03 |
| Other Non Current Assets | 0.00 | 0.00 | 0.00 |
| Total Non-Current Assets | 51.26 | 5.42 | 4.14 |
| 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 | 114.62 | 72.58 | 2.38 |
| 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 | 114.62 | 72.58 | 2.38 |
| Sundry Debtors | 0.58 | 0.00 | 0.86 |
| Debtors more than Six months | 0.00 | 0.00 | 0.00 |
| Debtors Others | 0.58 | 0.00 | 0.86 |
| Cash and Bank | 20.74 | 24.85 | 0.22 |
| Cash in hand | 0.42 | 2.68 | 0.04 |
| Balances at Bank | 20.33 | 22.17 | 0.18 |
| Other cash and bank balances | 0.00 | 0.00 | 0.00 |
| Other Current Assets | 0.00 | 0.00 | 0.00 |
| 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 | 0.00 |
| Other current_assets | 0.00 | 0.00 | 0.00 |
| Short Term Loans and Advances | 85.91 | 105.41 | 102.95 |
| Advances recoverable in cash or in kind | 35.94 | 43.67 | 0.00 |
| 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 | 0.81 | 6.72 | 31.26 |
| Corporate Deposits | 0.00 | 0.00 | 0.00 |
| Other Loans & Advances | 49.15 | 55.02 | 71.69 |
| Total Current Assets | 221.85 | 202.83 | 106.42 |
| Net Current Assets (Including Current Investments) | 114.09 | 154.07 | 62.05 |
| Miscellaneous Expenses not written off | 0.00 | 0.00 | 0.00 |
| Total Assets | 273.11 | 208.25 | 110.56 |
| Contingent Liabilities | 0.00 | 0.00 | 0.00 |
| Total Debt | 91.13 | 46.73 | 20.28 |
| Book Value | 2.32 | 2.62 | 2.26 |
| Adjusted Book Value | 2.32 | 2.62 | 2.26 |