| Assets | — | — |
| Non-current assets | — | — |
| Property, plant and equipment | 113.95a | 85.46a |
| Capital work-in-progress | 10.85a | 7.61a |
| Investment property | 0.1a | 0a |
| Right-of-use assets | 6.52a | 4.7a |
| Goodwill (includes goodwill on consolidation) | 3.32a | 1.63a |
| Other intangible assets | 8.66a | 7.82a |
| Intangible assets under development | 0.27a | 0.12a |
| Investments accounted for using equity method | 8.65a | 5.57a |
| Financial assets | — | — |
| Investments | 0.38a | 1.12a |
| Loans | 2.45a | 0.67a |
| Others financial assets | 1.52a | 2.89a |
| Deferred tax assets (net) | 0.52a | 0a |
| Income tax assets (net) | 0.01a | 0a |
| Other non-current assets | 3.14a | 2.44a |
| Current assets | — | — |
| Inventories | 79.32a | 83.94a |
| Financial assets | — | — |
| Investments | 3.44a | 3.01a |
| Trade receivables | 28.37a | 36.58a |
| Cash and cash equivalents | 12.3a | 4.7a |
| Bank balances other than cash and cash equivalents | 7.58a | 4.61a |
| Loans | 0.06a | 0a |
| Others financial assets | 3.06a | 4.88a |
| Income tax assets (net) | 2a | 2.25a |
| Other current assets | 7.81a | 11.16a |
| Assets held for sale | 3.89a | 0a |
| Total | 308.17a | 271.15a |
| Equity and liabilities | — | — |
| Equity | — | — |
| Equity share capital | 1.65a | 1.65a |
| Other equity | 141.93a | 117.66a |
| Non-controlling interest | 0.17a | 0.36a |
| Liabilities | — | — |
| Non-current liabilities | — | — |
| Financial liabilities | — | — |
| Borrowings | 45.63a | 27.92a |
| Lease liabilities | 0.89a | 0.7a |
| Other financial liabilities | 0.22a | 0.23a |
| Provisions | 0.53a | 0.43a |
| Deferred tax liabilities (net) | 12.41a | 8.61a |
| Other non-current liabilities | 4.29a | 4.34a |
| Current liabilities | — | — |
| Financial liabilities | — | — |
| Borrowings | 13.85a | 10.8a |
| Lease liabilities | 0.15a | 0.17a |
| Trade payables | — | — |
| Total outstanding dues of micro enterprises and small enterprises | 1.02a | 1.24a |
| Total outstanding dues of creditors other than micro enterprises and small enterprises | 68.24a | 76.97a |
| Other financial liabilities | 14.9a | 17.54a |
| Other current liabilities | 2.17a | 2.52a |
| Provisions | 0.06a | 0.02a |
| Current tax liabilities (net) | 0.01a | 0a |
| Liabilities associated with assets held for sale | 0.04a | 0a |
| Total | 308.17a | 271.15a |