
							Other intangible assets
Particulars	Goodwill			Technology Related Development Costs			Customer Relationship			Non- Compete			Brand / Trade Mark			Software			Others			Intangible assets under development*			Total
Cost
Balance as at April 1, 2023		833,663			72,027			9,843			869			123,030			4,336			1,799			4,250			1,049,817
Acquisitions through business combination (refer note 7 (d))		6,328			499			—			—			248			12			—			—			7,087
Additions/adjustments*		—			6,769			—			—			—			369			1,087			(1,305	)		6,920
Disposals		—			(4,177	)		—			—			—			(1	)		—			—			(4,178	)
Effect of movements in foreign exchange rates		(7,946	)		(928	)		(122	)		(8	)		(1,589	)		(51	)		(45	)		(178	)		(10,867	)
Balance as at March 31, 2024		832,045			74,190			9,721			861			121,689			4,665			2,841			2,767			1,048,779
Balance as at April 1, 2024		832,045			74,190			9,721			861			121,689			4,665			2,841			2,767			1,048,779
Acquisitions through business combination (refer note 7 (e))		5,769			3,241			2,046			—			415			—			—			—			11,471
Additions/adjustments*		—			5,237			—			—			—			521			—			1,531			7,289
Disposals		—			(4,149	)		—			—			—			(159	)		(1,596	)		(14	)		(5,918	)
Effect of movements in foreign exchange rates		(13,749	)		(1,598	)		(178	)		(9	)		(2,751	)		(63	)		(85	)		(77	)		(18,510	)
Balance as at March 31, 2025		824,065			76,921			11,589			852			119,353			4,964			1,160			4,207			1,043,111
Accumulated amortization and impairment losses
Balance as at April 1, 2023		272,160			53,547			7,042			710			79,893			3,843			1,278			2,370			420,843
Amortization for the year		—			6,660			771			58			11,159			188			973			—			19,809
Impairment for the year		—			—			—			—			—			—			—			22			22
Disposals		—			(3,195	)		—			—			—			(1	)		—			—			(3,196	)
Effect of movements in foreign exchange rates		—			(672	)		(88	)		(7	)		(1,054	)		(57	)		(25	)		(182	)		(2,085	)
Balance as at March 31, 2024		272,160			56,340			7,725			761			89,998			3,973			2,226			2,210			435,393
Balance as at April 1, 2024		272,160			56,340			7,725			761			89,998			3,973			2,226			2,210			435,393
Amortization for the year		—			6,012			421			56			10,938			212			373			—			18,012
Disposals		—			(2,765	)		—			—			—			(76	)		(1,596	)		—			(4,437	)
Effect of movements in foreign exchange rates		—			(1,221	)		(163	)		(7	)		(2,082	)		(85	)		(42	)		(48	)		(3,648	)
Balance as at March 31, 2025		272,160			58,366			7,983			810			98,854			4,024			961			2,162			445,320
Carrying amounts
As at April 1, 2023		561,503			18,480			2,801			159			43,137			493			521			1,880			628,974
As at March 31, 2024		559,885			17,850			1,996			100			31,691			692			615			557			613,386
As at April 1, 2024		559,885			17,850			1,996			100			31,691			692			615			557			613,386
As at March 31, 2025		551,905			18,555			3,606			42			20,499			940			199			2,045			597,791

* Represents addition of USD 6,768 (March 31, 2024: USD 6,455) to intangible assets under development, adjusted for amounts capitalized out of intangible assets under development amounting to USD 5,237 (March 31, 2024: USD 7,760).

For the purpose of impairment testing, goodwill is allocated to a CGU representing the lowest level within the Group at which goodwill is monitored for internal management purposes, and which is not higher than the Group’s operating segment.

The recoverable amount of these CGUs was based on its value in use and was determined by discounting the future cash flows to be generated from the continuing use of the CGUs. These calculations use cash flow projections over a period of five years, based on next year financial budgets approved by management, with extrapolation for the remaining period, and an average of the range of assumptions as mentioned below.

The above pre-tax discount rate is based on the Weighted Average Cost of Capital (WACC) of comparable market participant, which is adjusted for specific risks.

These estimates are likely to differ from future actual results of operations and cash flows.

The cash flow projections included specific estimates for five years and a terminal growth rate thereafter. The terminal growth rate, Adjusted margin growth rate and EBITDA margins were determined based on management's estimate. Budgeted EBITDA margin was based on expectations of future outcomes taking into account past experience, adjusted for anticipated Adjusted margin growth. Adjusted margin growth was projected taking into account the average growth levels experienced in past and the estimated adjusted margin growth for future. The estimation of value in use reflects various assumptions that are subject to various risks and uncertainties, including key assumptions regarding expected growth rates and EBITDA margin, as well as other key assumptions with respect to matters outside of the Group's control. It requires significant judgments and estimates, and actual results could be materially different than the judgments and estimates used to estimate value in use.

Based on the above, no impairment was identified as at March 31, 2024 and March 31, 2025 as the recoverable value of the CGUs exceeded the carrying value. No reasonably possible change in any of the above key assumptions would cause the carrying amount of these CGUs to exceed their recoverable amount.