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Option    
(Rs.in Million)
Particulars
Mar 2024
Mar 2023
Mar 2022
Mar 2021
Mar 2020
EQUITY AND LIABILITIES
NA  
NA  
NA  
NA  
NA  
Share Capital
17.15  
17.15  
17.15  
2.45  
2.45  
    Equity - Authorised
50.00  
50.00  
50.00  
50.00  
50.00  
    Equity - Issued
17.15  
17.15  
17.15  
2.45  
2.45  
    Equity Paid Up
17.15  
17.15  
17.15  
2.45  
2.45  
    Equity Shares Forfeited
0.00  
0.00  
0.00  
0.00  
0.00  
    Adjustments to Equity
0.00  
0.00  
0.00  
0.00  
0.00  
    Preference Capital Paid Up
0.00  
0.00  
0.00  
0.00  
0.00  
    Face Value
10.00  
10.00  
10.00  
10.00  
10.00  
Share Warrants & Outstandings
0.00  
0.00  
0.00  
0.00  
0.00  
Total Reserves
21.42  
24.14  
24.82  
3.04  
2.48  
    Securities Premium
26.19  
26.19  
26.19  
0.00  
0.00  
    Capital Reserves
0.00  
0.00  
0.00  
0.00  
0.00  
    Profit & Loss Account Balance
-4.77  
-2.05  
-1.37  
3.04  
2.48  
    General Reserves
0.00  
0.00  
0.00  
0.00  
0.00  
    Other Reserves
0.00  
0.00  
0.00  
0.00  
0.00  
Reserve excluding Revaluation Reserve
21.42  
24.14  
24.82  
3.04  
2.48  
Revaluation reserve
0.00  
0.00  
0.00  
0.00  
0.00  
Shareholder's Funds
38.57  
41.29  
41.97  
5.49  
4.93  
Minority Interest
0.21  
0.23  
0.24  
0.26  
0.26  
Long-Term Borrowings
0.00  
0.00  
0.00  
0.00  
0.00  
Secured Loans
39.18  
16.37  
0.00  
0.00  
0.00  
    Non Convertible Debentures
0.00  
0.00  
0.00  
0.00  
0.00  
    Converible Debentures & Bonds
0.00  
0.00  
0.00  
0.00  
0.00  
    Packing Credit - Bank
0.00  
0.00  
0.00  
0.00  
0.00  
    Inter Corporate & Security Deposit
0.00  
0.00  
0.00  
0.00  
0.00  
    Term Loans - Banks
38.95  
18.60  
0.00  
0.00  
0.00  
    Term Loans - Institutions
2.54  
0.00  
0.00  
0.00  
0.00  
    Other Secured
-2.31  
-2.22  
0.00  
0.00  
0.00  
Unsecured Loans
0.00  
0.00  
0.00  
0.00  
18.21  
    Fixed Deposits - Public
0.00  
0.00  
0.00  
0.00  
0.00  
    Loans and advances from subsidiaries
0.00  
0.00  
0.00  
0.00  
0.00  
    Inter Corporate Deposits (Unsecured)
0.00  
0.00  
0.00  
0.00  
0.00  
    Foreign Currency Convertible Notes
0.00  
0.00  
0.00  
0.00  
0.00  
    Long Term Loan in Foreign Currency
0.00  
0.00  
0.00  
0.00  
0.00  
    Loans - Banks
0.00  
0.00  
0.00  
0.00  
0.00  
    Loans - Govt.
0.00  
0.00  
0.00  
0.00  
0.00  
    Loans - Others
0.00  
0.00  
0.00  
0.00  
18.21  
    Other Unsecured Loan
0.00  
0.00  
0.00  
0.00  
0.00  
Deferred Tax Assets / Liabilities
1.27  
0.00  
0.00  
0.00  
0.00  
    Deferred Tax Assets
0.06  
0.00  
0.00  
0.00  
0.00  
    Deferred Tax Liability
1.32  
0.00  
0.00  
0.00  
0.00  
Other Long Term Liabilities
0.00  
0.00  
0.00  
0.00  
0.00  
Long Term Trade Payables
0.00  
0.00  
0.00  
0.00  
0.00  
Long Term Provisions
0.00  
0.00  
0.00  
0.00  
0.00  
Total Non-Current Liabilities
40.45  
16.37  
0.00  
0.00  
18.21  
Current Liabilities
NA  
NA  
NA  
NA  
NA  
Trade Payables
19.77  
9.35  
9.35  
10.49  
5.49  
    Sundry Creditors
19.77  
9.35  
9.35  
10.49  
5.49  
    Acceptances
0.00  
0.00  
0.00  
0.00  
0.00  
    Due to Subsidiaries- Trade Payables
0.00  
0.00  
0.00  
0.00  
0.00  
Other Current Liabilities
24.47  
6.24  
9.56  
6.39  
4.67  
    Bank Overdraft / Short term credit
0.00  
0.00  
0.00  
0.00  
0.00  
    Advances received from customers
0.00  
0.00  
0.00  
0.00  
0.00  
    Interest Accrued But Not Due
0.00  
0.00  
0.00  
0.00  
0.00  
    Share Application Money
0.00  
0.00  
0.00  
0.00  
0.00  
    Current maturity of Debentures & Bonds
0.00  
0.00  
0.00  
0.00  
0.00  
    Current maturity - Others
0.00  
0.00  
0.00  
0.00  
0.00  
    Other Liabilities
24.47  
6.24  
9.56  
6.39  
4.67  
Short Term Borrowings
128.87  
48.49  
37.89  
40.89  
0.00  
    Secured ST Loans repayable on Demands
75.98  
0.00  
0.00  
0.00  
0.00  
    Working Capital Loans- Sec
75.98  
0.00  
0.00  
0.00  
0.00  
    Buyers Credits - Unsec
0.00  
0.00  
0.00  
0.00  
0.00  
    Commercial Borrowings- Unsec
0.00  
0.00  
0.00  
0.00  
0.00  
    Other Unsecured Loans
-23.09  
48.49  
37.89  
40.89  
0.00  
Short Term Provisions
0.15  
0.00  
0.00  
0.01  
0.10  
    Proposed Equity Dividend
0.00  
0.00  
0.00  
0.00  
0.00  
    Provision for Corporate Dividend Tax
0.00  
0.00  
0.00  
0.00  
0.00  
    Provision for Tax
0.15  
0.00  
0.00  
0.01  
0.00  
    Provision for post retirement benefits
0.00  
0.00  
0.00  
0.00  
0.00  
    Preference Dividend
0.00  
0.00  
0.00  
0.00  
0.00  
    Other Provisions
0.00  
0.00  
0.00  
0.00  
0.10  
Total Current Liabilities
173.26  
64.08  
56.81  
57.78  
10.25  
Total Liabilities
252.48  
121.97  
99.02  
63.54  
33.65  
ASSETS
NA  
NA  
NA  
NA  
NA  
Gross Block
123.09  
34.67  
22.83  
11.80  
0.13  
Less: Accumulated Depreciation
8.48  
2.55  
0.80  
0.07  
0.03  
Less: Impairment of Assets
0.00  
0.00  
0.00  
0.00  
0.00  
Net Block
114.60  
32.12  
22.03  
11.73  
0.10  
Lease Adjustment A/c
0.00  
0.00  
0.00  
0.00  
0.00  
Capital Work in Progress
0.15  
41.50  
38.81  
29.46  
0.00  
Non Current Investments
0.00  
0.00  
0.00  
0.00  
0.00  
Long Term Investment
0.00  
0.00  
0.00  
0.00  
0.00  
    Quoted
0.00  
0.00  
0.00  
0.00  
0.00  
    Unquoted
0.00  
0.00  
0.00  
0.00  
0.00  
Long Term Loans & Advances
0.34  
17.82  
8.78  
9.24  
16.29  
Other Non Current Assets
0.00  
0.00  
0.00  
0.00  
0.00  
Total Non-Current Assets
115.09  
91.44  
69.61  
50.43  
16.38  
Current Assets Loans & Advances
NA  
NA  
NA  
NA  
NA  
Currents Investments
0.00  
0.00  
0.00  
0.00  
0.00  
    Quoted
0.00  
0.00  
0.00  
0.00  
0.00  
    Unquoted
0.00  
0.00  
0.00  
0.00  
0.00  
Inventories
33.84  
5.52  
11.87  
0.38  
2.58  
    Raw Materials
13.70  
3.91  
0.75  
0.29  
0.51  
    Work-in Progress
11.35  
1.09  
11.05  
0.09  
2.07  
    Finished Goods
8.33  
0.00  
0.00  
0.00  
0.00  
    Packing Materials
0.00  
0.00  
0.00  
0.00  
0.00  
    Stores  and Spare
0.45  
0.52  
0.08  
0.00  
0.00  
    Other Inventory
0.00  
0.00  
0.00  
0.00  
0.00  
Sundry Debtors
73.67  
16.28  
4.19  
0.24  
12.19  
    Debtors more than Six months
6.97  
9.83  
3.70  
0.18  
0.00  
    Debtors Others
66.70  
6.45  
0.49  
0.06  
12.19  
Cash and Bank
0.81  
0.57  
0.26  
0.22  
0.76  
    Cash in hand
0.76  
0.09  
0.21  
0.18  
0.73  
    Balances at Bank
0.05  
0.49  
0.06  
0.04  
0.03  
    Other cash and bank balances
0.00  
0.00  
0.00  
0.00  
0.00  
Other Current Assets
1.25  
0.01  
5.18  
6.51  
0.00  
    Interest accrued on Investments
0.00  
0.00  
0.00  
0.00  
0.00  
    Interest accrued on Debentures
0.00  
0.00  
0.00  
0.00  
0.00  
    Deposits with Government
0.00  
0.00  
0.00  
0.00  
0.00  
    Interest accrued and or due on loans
0.00  
0.00  
0.00  
0.00  
0.00  
    Prepaid Expenses
1.13  
0.01  
0.02  
0.08  
0.00  
    Other current_assets
0.13  
0.00  
5.16  
6.43  
0.00  
Short Term Loans and Advances
27.83  
8.15  
6.20  
3.24  
1.23  
    Advances recoverable in cash or in kind
15.35  
3.59  
1.25  
2.32  
1.11  
    Advance income tax and TDS
0.00  
0.00  
0.00  
0.00  
0.00  
    Amounts due from directors
0.00  
0.00  
0.00  
0.00  
0.00  
    Due From Subsidiaries
0.00  
0.00  
0.00  
0.00  
0.00  
    Inter corporate deposits
0.00  
0.00  
0.00  
0.00  
0.00  
    Corporate Deposits
0.00  
0.00  
0.00  
0.00  
0.00  
    Other Loans & Advances
12.47  
4.56  
4.95  
0.92  
0.13  
Total Current Assets
137.39  
30.53  
27.70  
10.60  
16.77  
Net Current Assets (Including Current Investments)
-35.87  
-33.55  
-29.10  
-47.18  
6.52  
Miscellaneous Expenses not written off
0.00  
0.00  
1.70  
2.51  
0.51  
Total Assets
252.48  
121.97  
99.02  
63.54  
33.65  
Contingent Liabilities
0.00  
0.00  
0.00  
0.00  
0.00  
Total Debt
171.00  
67.89  
37.89  
40.89  
18.21  
Book Value
22.49  
24.07  
23.48  
12.19  
18.05  
Adjusted Book Value
15.19  
16.26  
15.86  
3.26  
4.83  
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