| (Rs. in Million) |
| Particulars | Mar 2023 | Mar 2022 | Mar 2021 |
| EQUITY AND LIABILITIES | 0 | 0 | 0 |
| Share Capital | 175.71 | 112.87 | 27.76 |
| Equity - Authorised | 210.00 | 140.00 | 30.00 |
| Equity - Issued | 175.71 | 112.87 | 27.76 |
| Equity Paid Up | 175.71 | 112.87 | 27.76 |
| 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 | 5.00 | 5.00 | 10.00 |
| Share Warrants & Outstandings | 12.78 | 0.00 | 0.00 |
| Total Reserves | 89.08 | 72.43 | 81.09 |
| Securities Premium | 48.57 | 51.17 | 52.29 |
| Capital Reserves | 0.00 | 0.00 | 0.00 |
| Profit & Loss Account Balance | 52.58 | 26.09 | 28.80 |
| General Reserves | 0.00 | 0.00 | 0.00 |
| Other Reserves | -12.08 | -4.82 | 0.00 |
| Reserve excluding Revaluation Reserve | 89.08 | 72.43 | 81.09 |
| Revaluation reserve | 0.00 | 0.00 | 0.00 |
| Shareholder's Funds | 277.57 | 185.30 | 108.85 |
| Minority Interest | 9.36 | 2.61 | 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 | 0.00 | 8.25 | 0.00 |
| 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 | 8.25 | 0.00 |
| Other Unsecured Loan | 0.00 | 0.00 | 0.00 |
| Deferred Tax Assets / Liabilities | -4.08 | -1.56 | 0.04 |
| Deferred Tax Assets | 4.25 | 1.66 | 0.00 |
| Deferred Tax Liability | 0.17 | 0.09 | 0.04 |
| Other Long Term Liabilities | 0.00 | 0.00 | 0.00 |
| Long Term Trade Payables | 0.00 | 0.00 | 0.00 |
| Long Term Provisions | 0.32 | 0.00 | 0.00 |
| Total Non-Current Liabilities | -3.76 | 6.69 | 0.04 |
| Current Liabilities | 0 | 0 | 0 |
| Trade Payables | 5.46 | 11.04 | 0.37 |
| Sundry Creditors | 5.46 | 11.04 | 0.37 |
| Acceptances | 0.00 | 0.00 | 0.00 |
| Due to Subsidiaries- Trade Payables | 0.00 | 0.00 | 0.00 |
| Other Current Liabilities | 6.92 | 3.48 | 0.62 |
| Bank Overdraft / Short term credit | 0.00 | 0.00 | 0.00 |
| Advances received from customers | 5.25 | 0.84 | 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 | 1.68 | 2.65 | 0.62 |
| Short Term Borrowings | 71.14 | 34.81 | 22.69 |
| Secured ST Loans repayable on Demands | 25.09 | 31.32 | 0.05 |
| Working Capital Loans- Sec | 25.09 | 31.32 | 0.05 |
| Buyers Credits - Unsec | 0.00 | 0.00 | 0.00 |
| Commercial Borrowings- Unsec | 0.00 | 0.00 | 0.00 |
| Other Unsecured Loans | 20.96 | -27.83 | 22.59 |
| Short Term Provisions | 20.75 | 15.83 | 9.05 |
| Proposed Equity Dividend | 0.00 | 0.00 | 0.00 |
| Provision for Corporate Dividend Tax | 0.00 | 0.00 | 0.00 |
| Provision for Tax | 20.61 | 15.40 | 9.05 |
| Provision for post retirement benefits | 0.00 | 0.00 | 0.00 |
| Preference Dividend | 0.00 | 0.00 | 0.00 |
| Other Provisions | 0.14 | 0.43 | 0.00 |
| Total Current Liabilities | 104.26 | 65.17 | 32.74 |
| Total Liabilities | 387.43 | 259.76 | 141.63 |
| ASSETS | 0 | 0 | 0 |
| Gross Block | 8.78 | 4.20 | 1.33 |
| Less: Accumulated Depreciation | 1.89 | 0.79 | 0.37 |
| Less: Impairment of Assets | 0.00 | 0.00 | 0.00 |
| Net Block | 6.89 | 3.41 | 0.97 |
| Lease Adjustment A/c | 0.00 | 0.00 | 0.00 |
| Capital Work in Progress | 38.55 | 28.04 | 0.00 |
| Non Current Investments | 115.73 | 110.02 | 98.92 |
| Long Term Investment | 115.73 | 110.02 | 98.92 |
| Quoted | 39.75 | 16.89 | 0.00 |
| Unquoted | 75.98 | 93.13 | 98.92 |
| Long Term Loans & Advances | 139.67 | 77.84 | 29.39 |
| Other Non Current Assets | 10.38 | 0.00 | 0.00 |
| Total Non-Current Assets | 311.22 | 219.31 | 129.28 |
| 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 | 21.52 | 5.99 | 0.00 |
| Raw Materials | 17.79 | 5.87 | 0.00 |
| Work-in Progress | 3.25 | 0.00 | 0.00 |
| Finished Goods | 0.48 | 0.13 | 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 | 0.00 |
| Sundry Debtors | 29.85 | 16.37 | 2.18 |
| Debtors more than Six months | 2.98 | 2.79 | 2.52 |
| Debtors Others | 28.11 | 15.73 | 0.66 |
| Cash and Bank | 1.25 | 1.31 | 0.30 |
| Cash in hand | 0.06 | 0.00 | 0.05 |
| Balances at Bank | 1.19 | 1.31 | 0.25 |
| Other cash and bank balances | 0.00 | 0.00 | 0.00 |
| Other Current Assets | 0.86 | 0.00 | 0.54 |
| 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 | 0.82 | 0.00 | 0.00 |
| Other current_assets | 0.04 | 0.00 | 0.54 |
| Short Term Loans and Advances | 22.74 | 16.78 | 9.34 |
| Advances recoverable in cash or in kind | 3.54 | 0.00 | 0.00 |
| Advance income tax and TDS | 19.03 | 15.25 | 9.34 |
| 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 | 0.17 | 1.53 | 0.00 |
| Total Current Assets | 76.21 | 40.46 | 12.36 |
| Net Current Assets (Including Current Investments) | -28.06 | -24.71 | -20.38 |
| Miscellaneous Expenses not written off | 0.00 | 0.00 | 0.00 |
| Total Assets | 387.43 | 259.76 | 141.63 |
| Contingent Liabilities | 0.00 | 0.00 | 0.00 |
| Total Debt | 71.14 | 43.06 | 22.69 |
| Book Value | 7.53 | 8.21 | 39.21 |
| Adjusted Book Value | 5.65 | 4.10 | 2.65 |