Balance Sheet as at 31 March 2023 (Rs in Thousands) As at 31 March As at 31 March Particulars Note No. 2023 2022 Assets Non-current assets Property, Plant and Equipment 2 22 60 Deferred tax assets (net) 3 1,310 1,788 Other non-current assets 4 100 100 Current assets Inventories 5 172,340 173,804 Financial Assets Trade receivables 6 - 29,788 Cash and cash equivalents 7 2,203 1,127 Other assets 8 - 10,000 Other current assets 9 35,726 39,444 Total Assets 211,701 256,112 Equity and Liabilities Equity Equity Share capital 10 140000 140,000 Other Equity 11 63650.09774 62,883 Liabilities Non-current liabilities Financial Liabilities Borrowings 0 - Lease liabilities - Trade Payables Total outstanding dues of other than MSME; 12 443.45 28,248 Other non-current liabilities 13 6591.90067 21,454 Current liabilities Financial Liabilities Other financial liabilities 14 0 3,145 Other current liabilities 15 614.66905 216 Provisions 16 95 - Current Tax Liabilities (Net) 17 305.3951472 166 Total Equity and Liabilities 211,701 256,112