| Assets | — |
| Non-current assets | — |
| Property, plant and equipment | 39.91a |
| Capital work-in-progress | 0.93a |
| Goodwill | 0.11a |
| Other intangible assets | 15.52a |
| Intangible assets under development | 0.01a |
| Financial assets | — |
| Investments | 0.21a |
| Others | 2.58a |
| Deferred tax assets (net) | 0.97a |
| Income tax assets (net) | 0.13a |
| Other non-current assets | 0.77a |
| Total non-current assets | 61.14a |
| Current assets | — |
| Inventories | 62.1a |
| Financial assets | — |
| Investments | 1.38a |
| Trade receivables | 15.85a |
| Cash and cash equivalents | 1.09a |
| Bank balances other than above | 1.87a |
| Others | 1.05a |
| Other current assets | 10.66a |
| Total current assets | 93.99a |
| Assets classified as held for sale | 0.04a |
| Total assets | 155.17a |
| Equity and liabilities | — |
| Equity | — |
| Equity share capital | 0.72a |
| Other equity | 112.98a |
| Total equity | 113.71a |
| Liabilities | — |
| Non-current liabilities | — |
| Financial liabilities | — |
| Lease liabilities | 0.05a |
| Other non-current liabilities | 0.12a |
| Provision | 0.24a |
| Total non-current liabilities | 0.41a |
| Current liabilities | — |
| Financial liabilities | — |
| Borrowings | 7.81a |
| Lease liabilities | 0.01a |
| Trade payables | — |
| Total outstanding due to micro and small enterprises | 0.57a |
| Total outstanding due to creditors other than micro and small enterprises | 25.3a |
| Other financial liabilities | 4.67a |
| Other current liabilities | 2.62a |
| Provisions | 0.05a |
| Total current liabilities | 41.04a |
| Liabilities directly associated with assets classified as held for sale | 0.02a |
| Total equity and liabilities | 155.17a |