| Income Tax Benefit (Expense) |
17)INCOME TAX BENEFIT (EXPENSE) Income tax recognised in profit or loss
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For the year ended March 31 |
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Particulars |
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2023 |
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2024 |
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2025 |
|
Current tax expense |
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Current period |
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(873 |
) |
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(2,344 |
) |
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(2,569 |
) |
Adjustment for prior period |
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— |
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— |
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(187 |
) |
Current tax expense |
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(873 |
) |
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(2,344 |
) |
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(2,756 |
) |
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Deferred tax benefit (expense) |
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Origination and (reversal) of temporary differences |
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(3,880 |
) |
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9,148 |
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7,139 |
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Change in tax rate |
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— |
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— |
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(575 |
) |
Change in unrecognised temporary differences |
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(7,131 |
) |
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4 |
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(325 |
) |
Utilization of previously unrecognised tax losses |
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12,860 |
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533 |
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— |
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Recognition of previously unrecognized tax losses |
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— |
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118,253 |
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10,224 |
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Reversal of previously recognized tax losses |
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— |
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(1,789 |
) |
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(34,323 |
) |
Deferred tax benefit (expense) (refer note 20) |
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1,849 |
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126,149 |
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(17,860 |
) |
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Total |
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976 |
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123,805 |
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(20,616 |
) |
Income tax recognized in other comprehensive income
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For the year ended March 31 |
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2023 |
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2024 |
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2025 |
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Particulars |
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Before tax |
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Tax
(expense)
benefit |
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Net of tax |
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Before tax |
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Tax
(expense)
benefit |
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Net of tax |
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Before tax |
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Tax
(expense)
benefit |
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Net of tax |
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Foreign currency translation differences on foreign operations |
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(48,879 |
) |
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— |
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(48,879 |
) |
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(9,862 |
) |
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— |
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(9,862 |
) |
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(20,898 |
) |
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— |
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(20,898 |
) |
Equity instruments at FVOCI - net change in fair value |
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— |
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— |
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— |
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— |
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— |
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— |
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(452 |
) |
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— |
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(452 |
) |
Remeasurement of defined benefit liability |
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468 |
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— |
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468 |
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(1,212 |
) |
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248 |
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(964 |
) |
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(839 |
) |
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197 |
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(642 |
) |
Total |
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(48,411 |
) |
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— |
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(48,411 |
) |
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(11,074 |
) |
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|
248 |
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(10,826 |
) |
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(22,189 |
) |
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197 |
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(21,992 |
) |
Reconciliation of effective tax
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For the year ended March 31 |
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Particulars |
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2023 |
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2024 |
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2025 |
|
Profit (loss) for the year |
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(11,168 |
) |
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216,743 |
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95,274 |
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Less: Income tax benefit (expense) |
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976 |
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123,805 |
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(20,616 |
) |
Profit (loss) before tax |
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(12,144 |
) |
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92,938 |
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115,890 |
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Income tax benefit (expense) using the Company's domestic tax rate |
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1,822 |
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(13,981 |
) |
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(19,701 |
) |
Effect of tax rates in foreign jurisdictions |
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(3,191 |
) |
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(9,608 |
) |
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(11,954 |
) |
Non-deductible expenses |
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(2,662 |
) |
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(420 |
) |
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(412 |
) |
Tax exempt income |
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|
402 |
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62 |
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|
78 |
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Change in estimates related to previous years |
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— |
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(482 |
) |
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(678 |
) |
Utilization of previously unrecognised tax losses |
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12,860 |
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533 |
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6,540 |
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Impact of change in tax laws |
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— |
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— |
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(575 |
) |
Change in unrecognised temporary differences |
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(7,131 |
) |
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|
4 |
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(325 |
) |
Utilization of previously recognized tax losses |
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— |
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(1,789 |
) |
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(679 |
) |
Current year losses for which no deferred tax asset was recognized |
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(1,656 |
) |
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(1,389 |
) |
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(2,834 |
) |
Recognition of previously unrecognised tax losses |
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— |
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118,253 |
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|
10,224 |
|
Recognition of previously unrecognised temporary differences |
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— |
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33,057 |
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— |
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Others |
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|
532 |
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(435 |
) |
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|
(300 |
) |
Income tax benefit (expense) |
|
|
|
|
|
|
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|
976 |
|
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|
123,805 |
|
|
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(20,616 |
) |
|