| (Rs. in Million) |
| Particulars | Mar 2023 | Mar 2022 |
| EQUITY AND LIABILITIES | 0 | 0 |
| Share Capital | 142.73 | 142.73 |
| Equity - Authorised | 143.00 | 143.00 |
| Equity - Issued | 142.73 | 142.73 |
| Equity Paid Up | 142.73 | 142.73 |
| Equity Shares Forfeited | 0.00 | 0.00 |
| Adjustments to Equity | 0.00 | 0.00 |
| Preference Capital Paid Up | 0.00 | 0.00 |
| Face Value | 1.00 | 10.00 |
| Share Warrants & Outstandings | 0.00 | 0.00 |
| Total Reserves | 31.97 | 10.28 |
| Securities Premium | 0.00 | 0.00 |
| Capital Reserves | 0.00 | 0.00 |
| Profit & Loss Account Balance | 31.97 | 10.28 |
| General Reserves | 0.00 | 0.00 |
| Other Reserves | 0.00 | 0.00 |
| Reserve excluding Revaluation Reserve | 31.97 | 10.28 |
| Revaluation reserve | 0.00 | 0.00 |
| Shareholder's Funds | 174.70 | 153.01 |
| Minority Interest | 0.00 | 0.00 |
| Long-Term Borrowings | 0.00 | 0.00 |
| Secured Loans | 0.90 | 1.68 |
| Non Convertible Debentures | 0.00 | 0.00 |
| Converible Debentures & Bonds | 0.00 | 0.00 |
| Packing Credit - Bank | 0.00 | 0.00 |
| Inter Corporate & Security Deposit | 0.00 | 0.00 |
| Term Loans - Banks | 0.00 | 0.00 |
| Term Loans - Institutions | 0.00 | 0.00 |
| Other Secured | 0.90 | 1.68 |
| Unsecured Loans | 6.16 | 12.44 |
| Fixed Deposits - Public | 0.00 | 0.00 |
| Loans and advances from subsidiaries | 0.00 | 0.00 |
| Inter Corporate Deposits (Unsecured) | 0.00 | 0.00 |
| Foreign Currency Convertible Notes | 0.00 | 0.00 |
| Long Term Loan in Foreign Currency | 0.00 | 0.00 |
| Loans - Banks | 4.36 | 6.28 |
| Loans - Govt. | 0.00 | 0.00 |
| Loans - Others | 8.87 | 12.53 |
| Other Unsecured Loan | -7.06 | -6.37 |
| Deferred Tax Assets / Liabilities | -0.29 | -0.36 |
| Deferred Tax Assets | 0.29 | 0.36 |
| Deferred Tax Liability | 0.00 | 0.00 |
| Other Long Term Liabilities | 0.00 | 0.00 |
| Long Term Trade Payables | 0.00 | 0.00 |
| Long Term Provisions | 0.00 | 0.00 |
| Total Non-Current Liabilities | 6.77 | 13.75 |
| Current Liabilities | 0 | 0 |
| Trade Payables | 26.18 | 170.61 |
| Sundry Creditors | 26.18 | 170.61 |
| Acceptances | 0.00 | 0.00 |
| Due to Subsidiaries- Trade Payables | 0.00 | 0.00 |
| Other Current Liabilities | 8.28 | 8.91 |
| Bank Overdraft / Short term credit | 0.00 | 0.00 |
| Advances received from customers | 0.00 | 1.81 |
| Interest Accrued But Not Due | 0.00 | 0.00 |
| Share Application Money | 0.00 | 0.00 |
| Current maturity of Debentures & Bonds | 0.00 | 0.00 |
| Current maturity - Others | 0.00 | 0.00 |
| Other Liabilities | 8.28 | 7.10 |
| Short Term Borrowings | 0.00 | 2.75 |
| Secured ST Loans repayable on Demands | 0.00 | 2.75 |
| Working Capital Loans- Sec | 0.00 | 2.75 |
| Buyers Credits - Unsec | 0.00 | 0.00 |
| Commercial Borrowings- Unsec | 0.00 | 0.00 |
| Other Unsecured Loans | 0.00 | -2.75 |
| Short Term Provisions | 1.95 | 3.51 |
| Proposed Equity Dividend | 0.00 | 0.00 |
| Provision for Corporate Dividend Tax | 0.00 | 0.00 |
| Provision for Tax | 1.95 | 3.51 |
| Provision for post retirement benefits | 0.00 | 0.00 |
| Preference Dividend | 0.00 | 0.00 |
| Other Provisions | 0.00 | 0.00 |
| Total Current Liabilities | 36.41 | 185.78 |
| Total Liabilities | 217.89 | 352.55 |
| ASSETS | 0 | 0 |
| Gross Block | 10.24 | 9.25 |
| Less: Accumulated Depreciation | 6.18 | 4.22 |
| Less: Impairment of Assets | 0.00 | 0.00 |
| Net Block | 4.06 | 5.03 |
| Lease Adjustment A/c | 0.00 | 0.00 |
| Capital Work in Progress | 0.00 | 0.00 |
| Non Current Investments | 9.13 | 5.53 |
| Long Term Investment | 9.13 | 5.53 |
| Quoted | 0.00 | 0.00 |
| Unquoted | 9.13 | 5.53 |
| Long Term Loans & Advances | 13.78 | 7.13 |
| Other Non Current Assets | 0.69 | 0.30 |
| Total Non-Current Assets | 27.66 | 17.99 |
| Current Assets Loans & Advances | 0 | 0 |
| Currents Investments | 0.00 | 0.00 |
| Quoted | 0.00 | 0.00 |
| Unquoted | 0.00 | 0.00 |
| Inventories | 20.93 | 24.98 |
| Raw Materials | 0.00 | 0.00 |
| Work-in Progress | 0.00 | 0.00 |
| Finished Goods | 0.00 | 0.00 |
| Packing Materials | 0.00 | 0.00 |
| Stores and Spare | 0.00 | 0.00 |
| Other Inventory | 20.93 | 24.98 |
| Sundry Debtors | 127.66 | 297.13 |
| Debtors more than Six months | 93.95 | 265.72 |
| Debtors Others | 33.71 | 31.41 |
| Cash and Bank | 27.79 | 3.75 |
| Cash in hand | 1.06 | 1.47 |
| Balances at Bank | 26.73 | 0.17 |
| Other cash and bank balances | 0.00 | 2.11 |
| Other Current Assets | 0.02 | 0.03 |
| Interest accrued on Investments | 0.00 | 0.00 |
| Interest accrued on Debentures | 0.00 | 0.00 |
| Deposits with Government | 0.00 | 0.00 |
| Interest accrued and or due on loans | 0.00 | 0.00 |
| Prepaid Expenses | 0.02 | 0.03 |
| Other current_assets | 0.00 | 0.00 |
| Short Term Loans and Advances | 13.84 | 8.67 |
| Advances recoverable in cash or in kind | 10.77 | 8.18 |
| Advance income tax and TDS | 0.00 | 0.00 |
| Amounts due from directors | 0.00 | 0.00 |
| Due From Subsidiaries | 0.00 | 0.00 |
| Inter corporate deposits | 0.00 | 0.00 |
| Corporate Deposits | 0.00 | 0.00 |
| Other Loans & Advances | 3.07 | 0.49 |
| Total Current Assets | 190.23 | 334.56 |
| Net Current Assets (Including Current Investments) | 153.82 | 148.78 |
| Miscellaneous Expenses not written off | 0.00 | 0.00 |
| Total Assets | 217.89 | 352.55 |
| Contingent Liabilities | 0.20 | 0.01 |
| Total Debt | 14.12 | 23.23 |
| Book Value | 1.22 | 10.72 |
| Adjusted Book Value | 0.12 | 1.07 |