| Assets | — | — |
| Non-current assets | — | — |
| Property, plant and equipment | 20.68a | 11.46a |
| Capital work-in-progress | 1.8a | 2.24a |
| Investment property | 0.27a | 0.27a |
| Goodwill on consolidation | 0.27a | 0.27a |
| Other intangible assets | 0.46a | 0.47a |
| Right of use assets | 17.27a | 12.02a |
| Financial assets | — | — |
| Investments | 8.46a | 6.96a |
| Loans | — | — |
| Loan considered good - unsecured | 0.01a | 0.02a |
| Others | 6.17a | 4.48a |
| Deferred tax assets (net) | 0.43a | 0.54a |
| Other non-current assets | 1.64a | 1.78a |
| Total non-current assets | 57.46a | 40.52a |
| Current assets | — | — |
| Inventories | 20.45a | 15.83a |
| Financial assets | — | — |
| Investments | 6.35a | 7.2a |
| Trade receivables | — | — |
| Trade receivables considered good - unsecured | 0.63a | 0.82a |
| Trade receivables - credit impaired | 0a | 0a |
| Cash and cash equivalents | 3.38a | 2.95a |
| Bank balances other than above | 0.01a | 0.03a |
| Loan receivables considered good - secured | 0.15a | 0.15a |
| Loan receivables considered good - unsecured | 0.03a | 0.02a |
| Loan receivables - credit impaired | 0a | 0a |
| Others | 1.59a | 1.4a |
| Current tax assets (net) | 0.02a | 0.04a |
| Other current assets | 4.03a | 2.54a |
| Assets held for sale | 0.09a | 0.13a |
| Total current assets | 36.73a | 31.1a |
| Total assets | 94.2a | 71.62a |
| Equity | — | — |
| Equity share capital | 0.36a | 0.36a |
| Other equity | 54.26a | 40.32a |
| Non-controlling interest | 1.22a | 0.35a |
| Total equity | 55.83a | 41.03a |
| Liabilities | — | — |
| Non-current liabilities | — | — |
| Financial liabilities | — | — |
| Borrowings | 4.99a | 4.99a |
| Lease liabilities | 11.02a | 8.45a |
| Other financial liabilities | 0.46a | 0.05a |
| Provisions | 1.66a | 1.6a |
| Other non-current liabilities | 0.12a | 0.09a |
| Total non-current liabilities | 18.26a | 15.18a |
| Current liabilities | — | — |
| Financial liabilities | — | — |
| Lease liabilities | 6.36a | 4.09a |
| Trade payables | — | — |
| Total outstanding dues of micro enterprises and small enterprises | 0.31a | 0.34a |
| Total outstanding dues of creditors other than micro enterprises and small enterprises | 8.97a | 7.4a |
| Other financial liabilities | 2.43a | 1.6a |
| Other current liabilities | 1.73a | 1.5a |
| Provisions | 0.27a | 0.19a |
| Current tax liabilities (net) | 0.04a | 0.3a |
| Total current liabilities | 20.11a | 15.41a |
| Total liabilities | 38.36a | 30.59a |
| Total equity and liabilities | 94.2a | 71.62a |