| (Rs. in Million) |
| Particulars | Mar 2023 | Mar 2022 | Mar 2021 |
| EQUITY AND LIABILITIES | 0 | 0 | 0 |
| Share Capital | 100.00 | 100.00 | 100.00 |
| Equity - Authorised | 100.00 | 100.00 | 100.00 |
| Equity - Issued | 100.00 | 100.00 | 100.00 |
| Equity Paid Up | 100.00 | 100.00 | 100.00 |
| 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 | 10.00 | 10.00 |
| Share Warrants & Outstandings | 0.00 | 0.00 | 0.00 |
| Total Reserves | 59.71 | 45.94 | 41.58 |
| Securities Premium | 0.00 | 0.00 | 0.00 |
| Capital Reserves | 0.00 | 0.00 | 0.00 |
| Profit & Loss Account Balance | 13.53 | -1.04 | -5.40 |
| General Reserves | 43.46 | 43.46 | 43.46 |
| Other Reserves | 2.72 | 3.52 | 3.52 |
| Reserve excluding Revaluation Reserve | 59.71 | 45.94 | 41.58 |
| Revaluation reserve | 0.00 | 0.00 | 0.00 |
| Shareholder's Funds | 159.71 | 145.94 | 141.58 |
| 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 | 41.89 | 57.05 | 55.75 |
| 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 | 1.13 | 1.38 | 0.00 |
| Loans - Govt. | 0.00 | 0.00 | 0.00 |
| Loans - Others | 11.42 | 11.12 | 17.86 |
| Other Unsecured Loan | 29.34 | 44.54 | 37.89 |
| Deferred Tax Assets / Liabilities | -0.24 | -0.23 | -0.23 |
| Deferred Tax Assets | 0.24 | 0.23 | 0.23 |
| Deferred Tax Liability | 0.00 | 0.00 | 0.00 |
| Other Long Term Liabilities | 27.05 | 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 | 68.70 | 56.82 | 55.52 |
| Current Liabilities | 0 | 0 | 0 |
| Trade Payables | 165.61 | 20.06 | 0.18 |
| Sundry Creditors | 165.61 | 20.06 | 0.18 |
| Acceptances | 0.00 | 0.00 | 0.00 |
| Due to Subsidiaries- Trade Payables | 0.00 | 0.00 | 0.00 |
| Other Current Liabilities | 0.77 | 27.88 | 39.09 |
| Bank Overdraft / Short term credit | 0.00 | 0.00 | 0.00 |
| Advances received from customers | 0.00 | 27.80 | 27.05 |
| 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 | 0.77 | 0.08 | 12.04 |
| Short Term Borrowings | 1.80 | 0.00 | 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 | 1.80 | 0.00 | 0.00 |
| Short Term Provisions | 10.11 | 1.59 | 0.95 |
| Proposed Equity Dividend | 0.00 | 0.00 | 0.00 |
| Provision for Corporate Dividend Tax | 0.00 | 0.00 | 0.00 |
| Provision for Tax | 9.33 | 0.83 | 0.40 |
| Provision for post retirement benefits | 0.00 | 0.00 | 0.00 |
| Preference Dividend | 0.00 | 0.00 | 0.00 |
| Other Provisions | 0.78 | 0.76 | 0.55 |
| Total Current Liabilities | 178.29 | 49.53 | 40.22 |
| Total Liabilities | 406.70 | 252.29 | 237.33 |
| ASSETS | 0 | 0 | 0 |
| Gross Block | 141.16 | 141.16 | 134.08 |
| Less: Accumulated Depreciation | 9.09 | 7.48 | 5.70 |
| Less: Impairment of Assets | 0.00 | 0.00 | 0.00 |
| Net Block | 132.07 | 133.67 | 128.38 |
| Lease Adjustment A/c | 0.00 | 0.00 | 0.00 |
| Capital Work in Progress | 0.00 | 0.00 | 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 | 101.60 | 97.79 | 98.36 |
| Other Non Current Assets | 0.00 | 0.00 | 0.00 |
| Total Non-Current Assets | 233.67 | 231.46 | 226.73 |
| 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 | 0.00 | 0.31 |
| 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 | 0.00 | 0.31 |
| Sundry Debtors | 165.38 | 18.56 | 9.45 |
| Debtors more than Six months | 71.10 | 9.48 | 9.40 |
| Debtors Others | 94.28 | 9.08 | 0.04 |
| Cash and Bank | 0.42 | 0.19 | 0.34 |
| Cash in hand | 0.27 | 0.07 | 0.22 |
| Balances at Bank | 0.15 | 0.12 | 0.12 |
| Other cash and bank balances | 0.00 | 0.00 | 0.00 |
| Other Current Assets | 1.72 | 1.65 | 0.22 |
| 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 | 1.72 | 1.65 | 0.22 |
| Short Term Loans and Advances | 5.51 | 0.42 | 0.28 |
| Advances recoverable in cash or in kind | 0.51 | 0.42 | 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 | 5.00 | 0.00 | 0.00 |
| Total Current Assets | 173.03 | 20.82 | 10.60 |
| Net Current Assets (Including Current Investments) | -5.26 | -28.71 | -29.63 |
| Miscellaneous Expenses not written off | 0.00 | 0.00 | 0.00 |
| Total Assets | 406.70 | 252.29 | 237.33 |
| Contingent Liabilities | 0.00 | 0.00 | 0.00 |
| Total Debt | 43.69 | 57.05 | 55.75 |
| Book Value | 1.60 | 14.59 | 14.16 |
| Adjusted Book Value | 1.28 | 1.17 | 1.13 |