| Assets | — | — |
| Non-current assets | — | — |
| Property, plant and equipment | 20.5a | 15.65a |
| Capital work-in-progress | 2.54a | 4.19a |
| Right-of-use assets | 5.81a | 3.96a |
| Goodwill | 0.09a | 0.09a |
| Other intangible assets | 5.14a | 5.22a |
| Intangible assets under development | 4.48a | 2.93a |
| Financial assets | — | — |
| Investments | 0.38a | 0.38a |
| Other financial assets | 2.16a | 1.88a |
| Deferred tax assets (net) | 0a | 0a |
| Other tax assets (net) | 0.23a | 0.13a |
| Other non-current assets | 2.81a | 2.46a |
| Total non-current assets | 44.14a | 36.89a |
| Current assets | — | — |
| Inventories | 7.84a | 6.94a |
| Financial assets | — | — |
| Investments | 0.02a | 0.26a |
| Trade receivables | 0.09a | 1.58a |
| Cash and cash equivalents | 3.39a | 1.07a |
| Bank balances other than cash and cash equivalents | 31.77a | 15.56a |
| Other financial assets | 13.63a | 7.56a |
| Other current assets | 9.87a | 7.49a |
| Total current assets | 66.61a | 40.46a |
| Total assets | 110.75a | 77.35a |
| Equity and liabilities | — | — |
| Equity | — | — |
| Equity share capital | 44.11a | 19.55a |
| Instruments entirely equity in nature | 0a | 29.73a |
| Other equity | — | — |
| Other components of equity | 0a | -0.27a |
| Reserves and surplus | 7.26a | -28.83a |
| Items of other comprehensive income | 0.06a | 0.01a |
| Total equity | 51.43a | 20.19a |
| Liabilities | — | — |
| Non-current liabilities | — | — |
| Financial liabilities | — | — |
| Borrowings | 17.24a | 13.19a |
| Lease liabilities | 3.13a | 2.15a |
| Provisions | 1.91a | 0.15a |
| Other non-current liabilities | 1.5a | 1.59a |
| Total non-current liabilities | 23.78a | 17.08a |
| Current liabilities | — | — |
| Financial liabilities | — | — |
| Borrowings | 13.19a | 10.71a |
| Lease liabilities | 2a | 1.06a |
| Trade payables | — | — |
| Total outstanding dues of micro enterprises and small enterprises | 1.42a | 1.96a |
| Total outstanding dues of creditors other than micro enterprises and small enterprises | 8.09a | 11.53a |
| Other financial liabilities | 6.44a | 8.89a |
| Other current liabilities | 2.66a | 4.21a |
| Provisions | 1.74a | 1.72a |
| Total current liabilities | 35.54a | 40.08a |
| Total liabilities | 59.32a | 57.16a |
| Total equity and liabilities | 110.75a | 77.35a |