| Assets | — | — |
| Non-current assets | — | — |
| Property, plant and equipment | 2.59a | 0.9a |
| Capital work-in-progress | 0.77a | 0.11a |
| Intangible assets | 0.18a | 0.22a |
| Intangible under development | 0.29a | 0.18a |
| Rights-of-use assets | 0.26a | 0.17a |
| Goodwill | 0.15a | 0.02a |
| Financial assets | — | — |
| Investments | 1.32a | 0.03a |
| Loans and deposits | 0.09a | 0.07a |
| Other financial assets | 0.04a | 0.01a |
| Other non-current assets | 1.1a | 0.16a |
| Total non-current assets | 6.78a | 1.88a |
| Current assets | — | — |
| Inventories | 5.48a | 4.13a |
| Financial asset | — | — |
| Trade receivables | 3.56a | 2.27a |
| Cash and cash equivalents | 0.19a | 0.26a |
| Bank balances other than cash and cash equivalents | 15.06a | 4.6a |
| Loans and deposits | 0.04a | 0.03a |
| Other financial assets | 0.25a | 0.08a |
| Current tax assets (net) | 0.06a | 0.04a |
| Other current assets | 1.22a | 0.89a |
| Total current assets | 25.87a | 12.3a |
| Total assets | 32.65a | 14.18a |
| Equity and liabilities | — | — |
| Equity | — | — |
| Equity share capital | 0.64a | 0.58a |
| Instruments entirely equity in nature | | |
| Other equity | 24.23a | 9.01a |
| Non-controlling interest | 0.02a | 0.01a |
| Total equity | 24.88a | 9.6a |
| Liabilities | — | — |
| Non-current liabilities | — | — |
| Financial liabilities | — | — |
| Borrowings | 0.11a | 0.15a |
| Lease liabilities | 0.13a | 0.15a |
| Deferred tax liabilities (net) | 0.1a | 0.08a |
| Long term provisions | 0.06a | 0.05a |
| Total non-current liabilities | 0.4a | 0.43a |
| Current liabilities | — | — |
| Financial liabilities | — | — |
| Short-term borrowings | 2.95a | 1.21a |
| Trade payables | — | — |
| Total outstanding dues of micro enterprises and small enterprises | 0.07a | 0.22a |
| Total outstanding dues to other than micro enterprises and small enterprises | 3.54a | 2.01a |
| Other financial liabilities | 0.25a | 0.11a |
| Lease liabilities | 0.03a | 0.03a |
| Other current liabilities | 0.51a | 0.56a |
| Short-term provisions | 0.01a | 0.01a |
| Total current liabilities | 7.36a | 4.15a |
| Total liabilities | 7.77a | 4.58a |
| Total equity and liabilities | 32.65a | 14.18a |