| Assets | — | — |
| Non-current assets | — | — |
| Property, plant and equipment | 42.94a | 41.77a |
| Capital work-in-progress | 3.38a | 3.16a |
| Investment properties | 1.38a | 1.38a |
| Goodwill on consolidation | 5.97a | 5.97a |
| Other intangible assets | 8.62a | 8.36a |
| Intangible assets under development | 6.95a | 4.28a |
| Financial assets | — | — |
| Investments | 4.83a | 3.64a |
| Loans (receivable from financing activity) | 120.55a | 103.21a |
| Other financial assets | 1.96a | 1.93a |
| Investments accounted using equity method | 4.77a | 4.11a |
| Non-current tax assets (net) | 0.24a | 0.28a |
| Deferred tax assets | 3.94a | 3.06a |
| Other non-current assets | 1.49a | 0.94a |
| Current assets | — | — |
| Inventories | 22.48a | 19.22a |
| Financial assets | — | — |
| Trade receivables | 18.39a | 12.56a |
| Investments | 1.63a | 1.92a |
| Loans (receivable from financing activity) | 134.17a | 102.25a |
| Cash and cash equivalents | 23.56a | 18.51a |
| Bank balances other than (iv) above | 0.7a | 0.28a |
| Other financial assets | 2.03a | 2.41a |
| Current tax assets (net) | 0.24a | 0.05a |
| Other current assets | 11.99a | 13.04a |
| Total assets | 422.2a | 352.33a |
| Equity | — | — |
| Equity share capital | 0.48a | 0.48a |
| Other equity | 67.36a | 54.57a |
| Equity attributable to owners | 67.84a | 55.05a |
| Non-controlling interest | 7.28a | 4.05a |
| Liabilities | — | — |
| Non-current liabilities | — | — |
| Financial liabilities | — | — |
| Borrowings | 126.29a | 90.64a |
| Lease liabilities | 5.04a | 5.64a |
| Provisions | 2.7a | 2.31a |
| Deferred tax liabilities (net) | 1.96a | 2.08a |
| Other non-current liabilities | 0.32a | 0.37a |
| Current liabilities | — | — |
| Financial liabilities | — | — |
| Borrowings | 126.57a | 125.62a |
| Lease liabilities | 2.15a | 1.86a |
| Trade payables | — | — |
| Total outstanding dues of micro and small enterprises | 0.62a | 0.76a |
| Total outstanding dues of other than (iii) (a) above | 65.76a | 50.21a |
| Other financial liabilities | 4.6a | 3.56a |
| Provisions | 1.67a | 1.16a |
| Current tax liabilities | 0.35a | 0.16a |
| Other current liabilities | 9.06a | 8.87a |
| Total liabilities | 347.09a | 293.23a |
| Total equity and liabilities | 422.2a | 352.33a |