| (Rs. in Million) |
| Particulars | Mar 2022 | Mar 2021 | Mar 2020 |
| EQUITY AND LIABILITIES | 0 | 0 | 0 |
| Share Capital | 91.67 | 60.68 | 60.68 |
| Equity - Authorised | 100.00 | 61.00 | 61.00 |
| Equity - Issued | 91.67 | 60.68 | 60.68 |
| Equity Paid Up | 91.67 | 60.68 | 60.68 |
| 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 | 293.40 | 152.74 | 103.74 |
| Securities Premium | 146.02 | 42.34 | 42.34 |
| Capital Reserves | 0.00 | 0.00 | 0.00 |
| Profit & Loss Account Balance | 147.38 | 110.40 | 61.40 |
| General Reserves | 0.00 | 0.00 | 0.00 |
| Other Reserves | 0.00 | 0.00 | 0.00 |
| Reserve excluding Revaluation Reserve | 293.40 | 152.74 | 103.74 |
| Revaluation reserve | 0.00 | 0.00 | 0.00 |
| Shareholder's Funds | 385.07 | 213.42 | 164.42 |
| Minority Interest | 0.01 | 0.00 | 0.00 |
| Long-Term Borrowings | 0.00 | 0.00 | 0.00 |
| Secured Loans | 28.88 | 20.82 | 0.46 |
| 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 | 41.17 | 25.06 | 0.77 |
| Term Loans - Institutions | 0.00 | 0.00 | 0.00 |
| Other Secured | -12.29 | -4.24 | -0.31 |
| Unsecured Loans | 8.46 | 13.71 | 7.51 |
| 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 | 5.37 | 9.60 | 3.94 |
| Loans - Govt. | 0.00 | 0.00 | 0.00 |
| Loans - Others | 3.63 | 1.36 | 0.41 |
| Other Unsecured Loan | -0.55 | 2.75 | 3.16 |
| Deferred Tax Assets / Liabilities | -4.20 | -2.60 | 0.69 |
| Deferred Tax Assets | 5.24 | 3.22 | 0.00 |
| Deferred Tax Liability | 1.04 | 0.63 | 0.69 |
| Other Long Term Liabilities | 10.55 | 7.86 | 6.04 |
| Long Term Trade Payables | 0.00 | 0.00 | 0.00 |
| Long Term Provisions | 0.36 | 0.34 | 0.52 |
| Total Non-Current Liabilities | 44.05 | 40.13 | 15.23 |
| Current Liabilities | 0 | 0 | 0 |
| Trade Payables | 27.01 | 89.40 | 81.30 |
| Sundry Creditors | 27.01 | 89.40 | 81.30 |
| Acceptances | 0.00 | 0.00 | 0.00 |
| Due to Subsidiaries- Trade Payables | 0.00 | 0.00 | 0.00 |
| Other Current Liabilities | 26.56 | 18.44 | 11.37 |
| Bank Overdraft / Short term credit | 0.00 | 0.00 | 0.00 |
| Advances received from customers | 0.00 | 1.48 | 4.10 |
| 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 | 26.56 | 16.96 | 7.27 |
| Short Term Borrowings | 68.23 | 71.87 | 70.70 |
| Secured ST Loans repayable on Demands | 68.23 | 71.87 | 0.00 |
| Working Capital Loans- Sec | 68.23 | 71.87 | 0.00 |
| Buyers Credits - Unsec | 0.00 | 0.00 | 0.00 |
| Commercial Borrowings- Unsec | 0.00 | 0.00 | 0.00 |
| Other Unsecured Loans | -68.23 | -71.87 | 70.70 |
| Short Term Provisions | 1.04 | 1.21 | 3.96 |
| Proposed Equity Dividend | 0.00 | 0.00 | 0.00 |
| Provision for Corporate Dividend Tax | 0.00 | 0.00 | 0.00 |
| Provision for Tax | 0.97 | 0.75 | 0.00 |
| Provision for post retirement benefits | 0.00 | 0.00 | 0.00 |
| Preference Dividend | 0.00 | 0.00 | 0.00 |
| Other Provisions | 0.07 | 0.46 | 3.96 |
| Total Current Liabilities | 122.84 | 180.92 | 167.32 |
| Total Liabilities | 551.97 | 434.48 | 346.97 |
| ASSETS | 0 | 0 | 0 |
| Gross Block | 55.52 | 23.70 | 14.08 |
| Less: Accumulated Depreciation | 0.00 | 0.00 | 0.00 |
| Less: Impairment of Assets | 0.00 | 0.00 | 0.00 |
| Net Block | 55.52 | 23.70 | 14.08 |
| Lease Adjustment A/c | 0.00 | 0.00 | 0.00 |
| Capital Work in Progress | 23.25 | 19.86 | 12.76 |
| 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 | 4.82 | 9.42 | 0.83 |
| Other Non Current Assets | 0.00 | 0.00 | 0.00 |
| Total Non-Current Assets | 83.59 | 52.98 | 27.68 |
| 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 | 233.57 | 118.80 | 91.48 |
| Raw Materials | 0.00 | 0.00 | 0.00 |
| Work-in Progress | 0.00 | 0.00 | 0.00 |
| Finished Goods | 193.86 | 61.19 | 32.24 |
| Packing Materials | 7.51 | 4.83 | 0.73 |
| Stores and Spare | 0.00 | 0.00 | 0.00 |
| Other Inventory | 32.21 | 52.77 | 58.51 |
| Sundry Debtors | 205.47 | 247.06 | 209.77 |
| Debtors more than Six months | 92.66 | 0.00 | 78.06 |
| Debtors Others | 131.56 | 259.52 | 131.70 |
| Cash and Bank | 0.49 | 1.34 | 2.00 |
| Cash in hand | 0.45 | 0.26 | 1.88 |
| Balances at Bank | 0.04 | 1.08 | 0.13 |
| Other cash and bank balances | 0.00 | 0.00 | 0.00 |
| Other Current Assets | 0.47 | 0.55 | 0.24 |
| 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 | 0.47 | 0.55 | 0.24 |
| Other current_assets | 0.00 | 0.00 | 0.00 |
| Short Term Loans and Advances | 28.38 | 13.60 | 15.51 |
| Advances recoverable in cash or in kind | 29.31 | 0.00 | 0.28 |
| 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 | 0.00 | 0.00 | 0.00 |
| Corporate Deposits | 0.00 | 0.00 | 0.00 |
| Other Loans & Advances | -0.93 | 13.60 | 15.23 |
| Total Current Assets | 468.38 | 381.35 | 319.00 |
| Net Current Assets (Including Current Investments) | 345.54 | 200.43 | 151.69 |
| Miscellaneous Expenses not written off | 0.00 | 0.14 | 0.29 |
| Total Assets | 551.97 | 434.48 | 346.97 |
| Contingent Liabilities | 6.66 | 5.88 | 0.00 |
| Total Debt | 128.39 | 115.67 | 85.79 |
| Book Value | 42.01 | 35.15 | 27.05 |
| Adjusted Book Value | 21.00 | 14.64 | 11.27 |