Business Combinations (Tables)

12 Months Ended

Mar. 31, 2025

Disclosure Of Business Combinations [Line Items]

Components of Purchase Consideration

The purchase consideration comprises of the following:


Cash			10,394
Transfer of right to receive collection from Trade receivables outstanding on transfer date			803
Contingent consideration			576
Total consideration			11,773

Book My Forex Private Limited [Member]

Disclosure Of Business Combinations [Line Items]

Summary of Purchase Price allocation

The purchase price was allocated based on management’s estimates and an independent appraisal of fair values as follows:


Property, plant and equipment			207
Intangible assets*			561
Other non-current assets			745
Current assets and liabilities, net (including cash and cash equivalents of USD 7,000)			7,160
Other non-current liabilities			(229	)
Deferred tax liabilities			(140	)
Total identifiable net assets acquired			8,304
Non-controlling interest (49%)			(4,069	)
Goodwill			3,476
Total purchase price			7,711

* Intangible assets primarily include brand/trade mark and technology related development cost.

Simplotel Technologies Private Limited [Member]

Disclosure Of Business Combinations [Line Items]

Summary of Purchase Price allocation

The purchase price was allocated based on management’s estimates and an independent appraisal of fair values as follows:


Property, plant and equipment			26
Intangible assets*			801
Other non-current assets			219
Current assets and liabilities, net (including cash and cash equivalents of USD 3,159)			3,139
Other non- current liabilities			(67	)
Total identifiable net assets acquired			4,118
Non-controlling interest (30.4%) #			(1,761	)
Goodwill			5,082
Total purchase price			7,439

* Intangible assets primarily include brand/trade mark and technology related development cost.

# Includes USD 509 towards liability for ESOPs as per Simplotel Plan 2015.

Savaari Car Rentals Private Limited [Member]

Disclosure Of Business Combinations [Line Items]

Summary of Purchase Price allocation

The purchase price was allocated based on management’s estimates and an independent appraisal of fair values as follows:


Property, plant and equipment			142
Intangible assets*			759
Other non-current assets			176
Current assets and liabilities, net (including cash and cash equivalents of USD 369)			697
Other non-current liabilities			(155	)
Deferred tax liabilities, net			(152	)
Total identifiable net assets acquired			1,467
Non-controlling interest (34%) #			(950	)
Goodwill			6,328
Total purchase price			6,845

* Intangible assets primarily include identifiable brand/trade mark and technology related development cost.

# Includes USD 451 towards liability for ESOPs as per Savaari Plan 2013.

Happay [Member]

Disclosure Of Business Combinations [Line Items]

Summary of Purchase Price allocation

The purchase price has been allocated based on management’s estimates and an independent appraisal of fair values as follows:


Property, plant and equipment			63
Intangible assets*			5,702
Current assets and liabilities, net			239
Total identifiable net assets acquired			6,004
Goodwill			5,769
Total purchase price			11,773

* Intangible assets primarily include identifiable brand/trade mark, customer relationship and technology related development costs.