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