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