| Summary of Interest Bearing Loans and Borrowings Measured at Amortized Cost/Fair Value |
This note provides information about the contractual terms of Group’s interest bearing loans and borrowings, which are measured at amortized cost. For more information about the Group’s exposure to interest rate, foreign currency and liquidity risk, refer note 5 and 34.
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As at March 31 |
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Particulars |
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2024 |
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2025 |
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Non-current liabilities |
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Secured bank loans |
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2,609 |
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3,118 |
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Lease liabilities |
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12,969 |
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10,777 |
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Convertible notes |
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201,240 |
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— |
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Non-current portion of loans and borrowings |
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216,818 |
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13,895 |
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As at March 31 |
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Particulars |
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2024 |
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2025 |
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Current liabilities |
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Current portion of secured bank loans |
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1,117 |
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1,485 |
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Current portion of lease liabilities |
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3,689 |
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4,582 |
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Current portion of convertible notes |
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— |
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216,075 |
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Current portion of loans and borrowings |
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4,806 |
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222,142 |
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| Schedule of Terms and Conditions of Outstanding Loans, Lease Liabilities and Convertible Notes |
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As at March 31,
2024 |
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As at March 31,
2025 |
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Particulars |
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Currency |
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Interest rate |
|
Year of
maturity |
|
Original
value |
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|
Carrying
amount |
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Original
value |
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|
Carrying
amount |
|
Secured bank loans |
|
INR |
|
7%-10% |
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2024 - 2030 |
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4,961 |
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3,726 |
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6,595 |
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4,603 |
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Lease liabilities |
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Multiple |
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2%-12% |
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2024 - 2029 |
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42,536 |
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16,658 |
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45,091 |
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15,359 |
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Convertible notes |
|
USD |
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7.39% |
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2026 |
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230,000 |
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201,240 |
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230,000 |
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216,075 |
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| Summary of Changes in Cash Flows from Financing Activities |
Changes in cash flows from financing activities
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Liabilities |
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Secured bank loans |
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Lease liabilities |
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Convertible notes |
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Total |
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Balance as at April 1, 2022 |
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1,392 |
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13,952 |
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201,240 |
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216,584 |
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Proceeds from bank loans |
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2,168 |
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|
— |
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— |
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|
2,168 |
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Repayment of bank loans |
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(749 |
) |
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— |
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— |
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(749 |
) |
Acquired through business combination |
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— |
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|
199 |
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— |
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|
199 |
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Additions to lease liabilities |
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— |
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7,255 |
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— |
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7,255 |
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Adjustment due to modifications |
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— |
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(1,435 |
) |
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— |
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|
|
(1,435 |
) |
Payment of lease liabilities |
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— |
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(2,415 |
) |
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— |
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(2,415 |
) |
Interest accrued |
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|
189 |
|
|
|
1,554 |
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14,878 |
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|
16,621 |
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Interest paid |
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(189 |
) |
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(1,554 |
) |
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— |
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(1,743 |
) |
Effect of change in foreign exchange rates |
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(144 |
) |
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(1,177 |
) |
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— |
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(1,321 |
) |
Balance as at March 31, 2023 |
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2,667 |
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16,379 |
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216,118 |
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235,164 |
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Proceeds from bank loans |
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2,114 |
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— |
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— |
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2,114 |
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Repayment of bank loans |
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(1,009 |
) |
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— |
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|
— |
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|
(1,009 |
) |
Acquired through business combination |
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— |
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|
115 |
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|
— |
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|
115 |
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Additions to lease liabilities |
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— |
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|
3,540 |
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— |
|
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|
3,540 |
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Adjustment due to modification/change in estimate |
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— |
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(26 |
) |
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(30,578 |
) |
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|
(30,604 |
) |
Payment of lease liabilities |
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— |
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(3,105 |
) |
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— |
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(3,105 |
) |
Interest accrued |
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|
266 |
|
|
|
1,783 |
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|
|
15,700 |
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|
|
17,749 |
|
Interest paid |
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|
(266 |
) |
|
|
(1,783 |
) |
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|
— |
|
|
|
(2,049 |
) |
Effect of change in foreign exchange rates |
|
|
(46 |
) |
|
|
(245 |
) |
|
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— |
|
|
|
(291 |
) |
Balance as at March 31, 2024 |
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|
3,726 |
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|
16,658 |
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|
201,240 |
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|
221,624 |
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Proceeds from bank loans |
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2,435 |
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|
|
— |
|
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|
— |
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|
2,435 |
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Repayment of bank loans |
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|
(1,455 |
) |
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— |
|
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— |
|
|
|
(1,455 |
) |
Acquired through business combination |
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|
— |
|
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|
22 |
|
|
|
— |
|
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|
22 |
|
Additions to lease liabilities |
|
|
— |
|
|
|
2,958 |
|
|
|
— |
|
|
|
2,958 |
|
Adjustment due to modification |
|
|
— |
|
|
|
(123 |
) |
|
|
— |
|
|
|
(123 |
) |
Payment of lease liabilities |
|
|
— |
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(3,763 |
) |
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— |
|
|
|
(3,763 |
) |
Interest accrued |
|
|
405 |
|
|
|
1,697 |
|
|
|
14,835 |
|
|
|
16,937 |
|
Interest paid |
|
|
(405 |
) |
|
|
(1,697 |
) |
|
|
— |
|
|
|
(2,102 |
) |
Effect of change in foreign exchange rates |
|
|
(103 |
) |
|
|
(393 |
) |
|
|
— |
|
|
|
(496 |
) |
Balance as at March 31, 2025 |
|
|
4,603 |
|
|
|
15,359 |
|
|
|
216,075 |
|
|
|
236,037 |
|
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