| Assets | — | — |
| Non-current assets | — | — |
| Property, plant and equipment | 1.47a | 1.3a |
| Capital work-in-progress | 0.1a | 0.04a |
| Intangible assets | 0.07a | 0.08a |
| Right-of-use assets | 0.71a | 0.99a |
| Financial assets | — | — |
| Other financial assets | 16.57a | 12.22a |
| Deferred tax assets (net) | 0.16a | 0.17a |
| Non-current tax assets (net) | 0.39a | 0.49a |
| Other non-current assets | 0.01a | 0.02a |
| Total non-current assets | 19.48a | 15.3a |
| Current assets | — | — |
| Inventories | 6.2a | 6.49a |
| Financial assets | — | — |
| Trade receivables | 3.19a | 3.19a |
| Cash and cash equivalents | 2.92a | 2.4a |
| Bank balances other than cash and cash equivalents | 18.43a | 16.97a |
| Other financial assets | 0.95a | 0.69a |
| Other current assets | 0.78a | 0.52a |
| Total current assets | 32.46a | 30.25a |
| Total assets | 51.93a | 45.56a |
| Equity and liabilities | — | — |
| Equity | — | — |
| Equity share capital | 0.21a | 0.21a |
| Other equity | 36.78a | 31.67a |
| Total equity | 36.99a | 31.89a |
| Non-current liabilities | — | — |
| Financial liabilities | — | — |
| Lease liabilities | 0.37a | 0.67a |
| Provisions | 1.15a | 0.93a |
| Total non-current liabilities | 1.52a | 1.61a |
| Current liabilities | — | — |
| Financial liabilities | — | — |
| Lease liabilities | 0.46a | 0.46a |
| Trade payables | — | — |
| Total outstanding dues of micro enterprises and small enterprises | 0.41a | 0.25a |
| Total outstanding dues of creditors other than micro enterprises and small enterprises | 9.62a | 8.67a |
| Other financial liabilities | 0.75a | 0.78a |
| Other current liabilities | 0.7a | 0.54a |
| Provisions | 1.37a | 1.26a |
| Current tax liabilities (net) | 0.11a | 0.11a |
| Total current liabilities | 13.43a | 12.06a |
| Total equity and liabilities | 51.93a | 45.56a |