Investments - (Tables)

12 Months Ended

Mar. 31, 2025

Disclosure Of Investments Other Than Investments Accounted For Using Equity Method [Abstract]

Schedule of Carrying Value of Investments

The carrying value of investments are as follows:


(Dollars in millions)
		As of
		March 31, 2025				March 31, 2024
Current investments
Amortized cost:
Quoted debt securities			20				—

Fair value through profit and loss:
Liquid mutual funds		229				313

Fair Value through Other comprehensive income:
Quoted debt securities		375				291
Certificates of deposit			410				365
Commercial Paper			426				579
			1,460				1,548
Non-Current investments
Amortized cost:
Quoted debt securities		173				211

Fair value through Other comprehensive income:
Quoted debt securities			1,014				1,093
Quoted equity securities			7				14
Unquoted equity and preference securities		20				11

Fair value through profit and loss:
Target maturity fund units			54				51
Unquoted equity and preference securities			3				—
Others		23				24
			1,294				1,404
Total Investments			2,754				2,952
Investment carried at amortized cost			193				211
Investments carried at fair value through other comprehensive income			2,252				2,353
Investments carried at fair value through profit and loss			309				388

Note: Uncalled capital commitments outstanding as of March 31, 2025, and March 31, 2024, was $14 million and $9 million, respectively.

Schedule of Amounts Recorded in Other Comprehensive Income

Details of amounts recorded in other comprehensive income:


(Dollars in millions)
Net gain / (loss) on		Year ended March 31, 2025
		Gross				Tax				Net
Quoted debt securities			26				(3	)			23
Certificates of deposit and Commercial papers			1				—				1
Equity and preference securities			2				—				2


(Dollars in millions)
Net gain / (loss) on		Year ended March 31, 2024
		Gross				Tax				Net
Quoted debt securities			19				(2	)			17
Equity and preference securities			1				1				2


(Dollars in millions)
Net gain / (loss) on		Year ended March 31, 2023
		Gross				Tax				Net
Quoted debt securities			(31	)			1				(30	)
Equity and preference securities			(3	)			–				(3	)

Schedule of Method of Fair Valuation

Method of fair valuation:


(Dollars in millions)
				Fair value
				As of March 31
Class of investment		Method		2025				2024
Liquid mutual funds- carried at Fair value through profit or loss		Quoted price			229				313
Target maturity fund units- carried at Fair value through profit or loss		Quoted price			54				51
Quoted debt securities- carried at amortized cost		Quoted price and market observable inputs			213				236
Quoted debt securities- carried at Fair value through other comprehensive income		Quoted price and market observable inputs			1,389				1,384
Commercial Paper- carried at Fair value through other comprehensive income		Market observable inputs			426				579
Certificate of deposits- carried at Fair value through other comprehensive income		Market observable inputs			410				365
Unquoted equity and preference securities - carried at fair value through profit or loss		Discounted cash flows method, Market multiples method, Option pricing model			3				—
Unquoted equity and preference securities- carried at fair value through other comprehensive income		Discounted cash flows method, Market multiples method, Option pricing model			20				11
Quoted equity securities - carried at fair value through other comprehensive income		Quoted price			7				14
Others - carried at fair value through profit or loss		Discounted cash flows method, Market multiples method, Option pricing model			23				24
					2,774				2,977

Note: Certain quoted investments are classified as Level 2 in the absence of active market for such investments.