| Assets | — | — |
| Non-current assets | — | — |
| Property, plant and equipment | 62.91a | 67.14a |
| Capital work-in-progress | 47.18a | 6.53a |
| Right-of-use assets | 6.19a | 6.18a |
| Intangible assets | 1.95a | 2.83a |
| Financial assets | — | — |
| Other financial assets | 0.77a | 0.62a |
| Deferred tax assets (net) | 10.32a | 9.48a |
| Non-current tax assets (net) | 6.47a | 6.89a |
| Other non-current assets | 4.86a | 2.59a |
| Total non-current assets | 140.65a | 102.25a |
| Current assets | — | — |
| Inventories | 34.04a | 33.16a |
| Financial assets | — | — |
| Trade receivables | 23.89a | 25.1a |
| Cash and cash equivalents | 48.46a | 9.73a |
| Bank balance other than above | 37.33a | 80.44a |
| Other financial assets | 4.57a | 3.44a |
| Other current assets | 12.02a | 9.37a |
| Total current assets | 160.32a | 161.24a |
| Total assets | 300.97a | 263.49a |
| Equity | — | — |
| Equity share capital | 8.13a | 8.13a |
| Other equity | — | — |
| Reserves and surplus | 154.84a | 98.53a |
| Total equity | 162.96a | 106.66a |
| Liabilities | — | — |
| Non-current liabilities | — | — |
| Financial liabilities | — | — |
| Borrowings | 5.36a | 6.23a |
| Lease liabilities | 0.47a | 0.56a |
| Provisions | 8.74a | 8.47a |
| Other non-current liabilities | 10.78a | 11.61a |
| Total non-current liabilities | 25.35a | 26.86a |
| Current liabilities | — | — |
| Financial liabilities | — | — |
| Borrowings | 2.56a | 1.45a |
| Lease liabilities | 0.11a | 0.1a |
| Trade payables | — | — |
| Total outstanding dues of micro enterprises and small enterprises | 1.83a | 2.16a |
| Total outstanding dues of creditors other than micro enterprises and small enterprises | 69.03a | 72.77a |
| Other financial liabilities | 15.77a | 5.76a |
| Other current liabilities | 14.28a | 39.33a |
| Provisions | 4.97a | 4.53a |
| Current tax liabilities (net) | 4.11a | 3.88a |
| Total current liabilities | 112.66a | 129.97a |
| Total liabilities | 138.01a | 156.84a |
| Total equity and liabilities | 300.97a | 263.49a |