| Assets | — | — |
| Financial assets | — | — |
| Cash and cash equivalents | 28.21a | 38.99a |
| Bank balances other than (a) above | 3.49a | 0.29a |
| Receivables | — | — |
| Trade receivables | 18.55a | 14.65a |
| Investments | 7.26a | 6.09a |
| Investments accounted using equity method | 4.77a | 4.13a |
| Loans | 254.72a | 205.47a |
| Other financial assets | 4.01a | 4.48a |
| Total | 321.02a | 274.1a |
| Non-financial assets | — | — |
| Inventories | 40.35a | 23.32a |
| Current tax assets (net) | 0.69a | 0.39a |
| Deferred tax assets (net) | 4.35a | 3.06a |
| Investment properties | 1.41a | 1.38a |
| Property, plant and equipment | 43.19a | 56.49a |
| Capital work in progress | 3.34a | 3.94a |
| Other intangible assets | 8.62a | 8.37a |
| Intangibles under development | 6.95a | 4.28a |
| Goodwill | 3.08a | 3.08a |
| Other non-financial assets | 14.26a | 15.1a |
| Total | 126.25a | 119.39a |
| Total assets | 447.27a | 393.5a |
| Liabilities | — | — |
| Financial liabilities | — | — |
| Trade payables | — | — |
| Total outstanding dues of micro enterprises and small enterprises | 0.62a | 1.01a |
| Total outstanding dues of creditors other than micro enterprises and small enterprises | 66.35a | 53.73a |
| Debt securities | 15.75a | 42.97a |
| Borrowings other than debt securities | 226.11a | 189.72a |
| Subordinated liabilities | 20.47a | 17.45a |
| Other financial liabilities | 14.3a | 12.37a |
| Total | 343.6a | 317.25a |
| Non-financial liabilities | — | — |
| Current tax liabilities (net) | 0.35a | 0.18a |
| Provisions | 4.65a | 3.87a |
| Deferred tax liabilities (net) | 1.96a | 2.26a |
| Other non-financial liabilities | 26.8a | 9.49a |
| Total | 33.75a | 15.8a |
| Equity | — | — |
| Equity share capital | 0.1a | 0.1a |
| Other equity | 28.3a | 32.31a |
| Equity attributable to owners | 28.4a | 32.41a |
| Non controlling interest | 41.52a | 28.04a |
| Total | 69.92a | 60.45a |
| Total liabilities and equity | 447.27a | 393.5a |