Share Based Payment (Tables)
|
12 Months Ended |
Mar. 31, 2025 |
|---|
| Disclosure of terms and conditions of share-based payment arrangement [Line Items] |
|
| Summary of Measurement Used to Determine Fair Values of ESOPs |
Inputs for Measurement of Grant Date Fair Values of Simplotel ESOP Plan
|
|
|
|
|
|
|
For the year ended
March 31, 2024 |
|
Fair value of ESOP and assumptions |
|
|
|
Share price at grant date (USD) |
|
|
442.90 |
|
Fair value at grant date (USD) |
|
|
442.90 |
|
Exercise price (USD) |
|
|
0.12 |
|
Expected volatility |
|
|
46.50 |
% |
Expected term |
|
6 years |
|
Expected dividends |
|
|
— |
|
Risk-free interest rate |
|
|
7.60 |
% |
|
| Summary of Number and Weighted Average Exercise Price of Employee Stock Options under ESOP Plan 2015 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Weighted Average Exercise Price per Simplotel ESOP (USD) |
|
|
Number
of
Awards |
|
|
Weighted Average Exercise Price per Simplotel ESOP (USD) |
|
|
Number
of
Awards |
|
|
Weighted Average Exercise Price per Simplotel ESOP (USD) |
|
|
Number
of
Awards |
|
|
|
For the year ended March 31 |
|
Particulars |
|
2023 |
|
|
2023 |
|
|
2024 |
|
|
2024 |
|
|
2025 |
|
|
2025 |
|
Outstanding at beginning of the year |
|
|
0.12 |
|
|
|
1,073 |
|
|
|
0.12 |
|
|
|
1,065 |
|
|
|
0.12 |
|
|
|
1,202 |
|
Granted during the year |
|
|
— |
|
|
|
— |
|
|
|
0.12 |
|
|
|
192 |
|
|
|
— |
|
|
|
— |
|
Forfeited and expired during the year |
|
|
0.12 |
|
|
|
(8 |
) |
|
|
0.12 |
|
|
|
(55 |
) |
|
|
0.12 |
|
|
|
(49 |
) |
Outstanding at the end of the year |
|
|
0.12 |
|
|
|
1,065 |
|
|
|
0.12 |
|
|
|
1,202 |
|
|
|
0.12 |
|
|
|
1,153 |
|
Exercisable at the end of the year |
|
|
0.12 |
|
|
|
947 |
|
|
|
0.12 |
|
|
|
949 |
|
|
|
0.12 |
|
|
|
992 |
|
|
| Restricted Stock Units [Member] |
|
| Disclosure of terms and conditions of share-based payment arrangement [Line Items] |
|
| Summary of Terms and Conditions Relating to Grants under Share Incentive Plan |
The terms and conditions relating to the RSUs grants under this Share Incentive Plan are given below:
|
|
|
|
|
|
|
|
|
Grant details |
|
Number of
instruments |
|
|
Vesting
conditions |
|
Contractual
life of RSUs |
RSUs granted during the year ended March 31, 2023 |
|
|
1,455,554 |
|
|
Refer notes |
|
4 – 8 years |
RSUs granted during the year ended March 31, 2024 |
|
|
829,578 |
|
|
Refer notes |
|
4 – 8 years |
RSUs granted during the year ended March 31, 2025 |
|
|
578,796 |
|
|
Refer notes |
|
4 – 8 years |
|
| Summary of Number and Weighted Average Exercise Price of Employee Stock Option Plans |
The number and weighted average exercise price of RSUs under share incentive plan are as follows:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Weighted
Average
Exercise
Price per
share (USD) |
|
|
Number
of
Awards |
|
|
Weighted
Average
Exercise
Price per
share (USD) |
|
|
Number
of
Awards |
|
|
Weighted
Average
Exercise
Price per
share (USD) |
|
|
Number
of
Awards |
|
|
|
For the year ended March 31 |
|
Particulars |
|
2023 |
|
|
2023 |
|
|
2024 |
|
|
2024 |
|
|
2025 |
|
|
2025 |
|
Outstanding at the beginning of the year |
|
|
0.0005 |
|
|
|
7,445,641 |
|
|
|
0.0005 |
|
|
|
7,773,744 |
|
|
|
0.0005 |
|
|
|
5,041,216 |
|
Granted during the year |
|
|
0.0005 |
|
|
|
1,455,554 |
|
|
|
0.0005 |
|
|
|
829,578 |
|
|
|
0.0005 |
|
|
|
578,796 |
|
Forfeited and expired during the year |
|
|
0.0005 |
|
|
|
(369,630 |
) |
|
|
0.0005 |
|
|
|
(178,993 |
) |
|
|
0.0005 |
|
|
|
(89,567 |
) |
Exercised during the year |
|
|
0.0005 |
|
|
|
(757,821 |
) |
|
|
0.0005 |
|
|
|
(3,383,113 |
) |
|
|
0.0005 |
|
|
|
(1,165,497 |
) |
Outstanding at the end of the year |
|
|
0.0005 |
|
|
|
7,773,744 |
|
|
|
0.0005 |
|
|
|
5,041,216 |
|
|
|
0.0005 |
|
|
|
4,364,948 |
|
Exercisable at the end of the year |
|
|
0.0005 |
|
|
|
4,327,478 |
|
|
|
0.0005 |
|
|
|
2,234,132 |
|
|
|
0.0005 |
|
|
|
2,416,977 |
|
|
| Employee Stock Options [Member] |
|
| Disclosure of terms and conditions of share-based payment arrangement [Line Items] |
|
| Summary of Number and Weighted Average Exercise Price of Employee Stock Option Plans |
The number and weighted average exercise price of ESOPs under share incentive plan are as follows:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Weighted
Average
Exercise
Price per
ESOP (USD) |
|
|
Number
of
Awards |
|
|
Weighted
Average
Exercise
Price per
ESOP (USD) |
|
|
Number
of
Awards |
|
|
Weighted
Average
Exercise
Price per
ESOP (USD) |
|
|
Number
of
Awards |
|
|
|
For the year ended March 31 |
|
Particulars |
|
2023 |
|
|
2023 |
|
|
2024 |
|
|
2024 |
|
|
2025 |
|
|
2025 |
|
Outstanding at the beginning of the year |
|
|
2,229 |
|
|
|
19,489 |
|
|
|
2,229 |
|
|
|
18,502 |
|
|
|
2,229 |
|
|
|
15,813 |
|
Exercised during the year |
|
|
2,229 |
|
|
|
(987 |
) |
|
|
2,229 |
|
|
|
(2,689 |
) |
|
|
2,229 |
|
|
|
(3,144.4 |
) |
Outstanding at the end of the year |
|
|
2,229 |
|
|
|
18,502 |
|
|
|
2,229 |
|
|
|
15,813 |
|
|
|
2,229 |
|
|
|
12,668.6 |
|
Exercisable at the end of the year |
|
|
2,229 |
|
|
|
18,502 |
|
|
|
2,229 |
|
|
|
15,813 |
|
|
|
2,229 |
|
|
|
12,668.6 |
|
|
| BMF ESOPs under BMF Plan 2022 [Member] |
|
| Disclosure of terms and conditions of share-based payment arrangement [Line Items] |
|
| Summary of Number and Weighted Average Exercise Price of Employee Stock Option Plans |
The number and weighted average exercise price of BMF ESOPs under the BMF Plan 2022 are as follows:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Weighted
Average
Exercise
Price per
BMF ESOP (USD) |
|
|
Number
of
Awards |
|
|
Weighted
Average
Exercise
Price per
BMF ESOP (USD) |
|
|
Number
of
Awards |
|
|
|
For the year ended March 31 |
|
Particulars |
|
2024 |
|
|
2024 |
|
|
2025 |
|
|
2025 |
|
Outstanding at beginning of the year |
|
|
— |
|
|
|
— |
|
|
|
0.12 |
|
|
|
2,490 |
|
Granted during the year |
|
|
0.12 |
|
|
|
2,490 |
|
|
|
0.12 |
|
|
|
476 |
|
Forfeited and expired during the year |
|
|
— |
|
|
|
— |
|
|
|
0.12 |
|
|
|
(249 |
) |
Outstanding at the end of the year |
|
|
0.12 |
|
|
|
2,490 |
|
|
|
0.12 |
|
|
|
2,717 |
|
Exercisable at the end of the year |
|
|
— |
|
|
|
— |
|
|
|
0.12 |
|
|
|
1,162 |
|
|
| BMF Plan 2022 [Member] |
|
| Disclosure of terms and conditions of share-based payment arrangement [Line Items] |
|
| Summary of Measurement Used to Determine Fair Values of ESOPs |
Inputs for Measurement of Grant Date Fair Values of BMF Plan 2022
|
|
|
|
|
|
|
For the year ended
March 31, 2024 |
|
Fair value of BMF ESOP and assumptions |
|
|
|
Share price at grant date (USD) |
|
|
16.65 |
|
Fair value at grant date (USD) |
|
|
16.65 |
|
Exercise price (USD) |
|
|
0.12 |
|
Expected volatility |
|
|
46.40 |
% |
Expected term |
|
6 years |
|
Expected dividends |
|
|
— |
|
Risk-free interest rate |
|
|
7.32 |
% |
|
| Savaari ESOPs under Savaari Plan 2013 [Member] |
|
| Disclosure of terms and conditions of share-based payment arrangement [Line Items] |
|
| Summary of Number and Weighted Average Exercise Price of Employee Stock Option Plans |
The number and weighted average exercise price of Savaari ESOPs under the Savaari Plan 2013 are as follows:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Weighted
Average
Exercise
Price per
Savaari ESOP (USD) |
|
|
Number
of
Awards |
|
|
Weighted
Average
Exercise
Price per
Savaari ESOP (USD) |
|
|
Number
of
Awards |
|
|
|
For the year ended March 31 |
|
Particulars |
|
2024 |
|
|
2024 |
|
|
2025 |
|
|
2025 |
|
Outstanding at the date of acquisition / Outstanding at beginning of the year |
|
|
0.01 |
|
|
|
30,710 |
|
|
|
0.01 |
|
|
|
30,685 |
|
Forfeited and expired during the year |
|
|
0.01 |
|
|
|
(25 |
) |
|
|
0.01 |
|
|
|
(8,689 |
) |
Exercised during the year* |
|
|
— |
|
|
|
— |
|
|
|
0.01 |
|
|
|
(14,101 |
) |
Outstanding at the end of the year |
|
|
0.01 |
|
|
|
30,685 |
|
|
|
0.01 |
|
|
|
7,895 |
|
Exercisable at the end of the year |
|
|
0.01 |
|
|
|
30,637 |
|
|
|
0.01 |
|
|
|
7,895 |
|
|
| Savaari Plan 2024 [Member] |
|
| Disclosure of terms and conditions of share-based payment arrangement [Line Items] |
|
| Summary of Number and Weighted Average Exercise Price of Employee Stock Option Plans |
The number and weighted average exercise price of Savaari 2024 ESOPs under the Savaari Plan 2024 are as follows:
|
|
|
|
|
|
|
|
|
|
|
Weighted
Average
Exercise
Price per
share (USD) |
|
|
Number
of
Awards |
|
|
|
For the Year ended March 31 |
|
Particulars |
|
2025 |
|
|
2025 |
|
Outstanding at beginning of the year |
|
|
— |
|
|
|
— |
|
Granted during the year |
|
|
0.01 |
|
|
|
23,308 |
|
Forfeited and expired during the year |
|
|
0.01 |
|
|
|
(5,158 |
) |
Outstanding at the end of the year |
|
|
0.01 |
|
|
|
18,150 |
|
|
| Summary of Measurement Used to Determine Fair Values of ESOPs |
Inputs for Measurement of Grant Date Fair Values of Savaari Plan 2024
|
|
|
|
|
|
|
For the year ended March 31 |
|
Fair value of Savaari 2024 ESOP and assumptions |
|
|
|
Share price at grant date (USD) |
|
|
16.48 |
|
Fair value at grant date (USD) |
|
|
16.48 |
|
Exercise price (USD) |
|
|
0.01 |
|
Expected volatility |
|
|
37.32 |
% |
Expected term |
|
5 years |
|
Expected dividends |
|
|
— |
|
Risk-free interest rate |
|
|
6.47 |
% |
|