The following table provides the fair value measurement hierarchy of the assets and liabilities of the Group:
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As at March 31, 2024 |
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As at March 31, 2025 |
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As at March 31, 2025 |
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Particulars |
Level |
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Carrying value |
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Fair value |
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Carrying value |
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Fair value |
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Carrying value |
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Fair value |
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(INR) |
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(INR) |
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(INR) |
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(INR) |
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(USD) |
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(USD) |
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Financial assets designated as a hedge instrument at fair value |
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Derivative instruments - hedge
instruments |
Level 2 |
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3,566 |
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3,566 |
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7,398 |
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7,398 |
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87 |
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87 |
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Financial assets at fair value through profit or loss |
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Investments |
Level 2 |
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2,325 |
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2,325 |
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1,342 |
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1,342 |
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16 |
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16 |
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Financial liabilities at fair value |
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Liability for put options with non-controlling interests |
Level 2 |
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5,935 |
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5,935 |
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6,370 |
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6,370 |
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75 |
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75 |
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Financial liabilities designated as a hedge instrument at fair value |
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Derivative instruments - hedge instruments |
Level 2 |
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546 |
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546 |
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857 |
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857 |
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10 |
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10 |
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Financial liabilities at fair value through profit or loss |
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Derivative instruments |
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- public share warrants |
Level 1 |
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558 |
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558 |
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156 |
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156 |
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2 |
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2 |
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- private share warrants |
Level 2 |
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214 |
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214 |
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34 |
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34 |
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0 |
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0 |
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Set out below are the fair value hierarchy, valuation techniques and inputs used as at March 31, 2025 and 2024:
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Particulars |
Level |
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Valuation technique |
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Inputs used |
Financial assets designated as a hedge instrument at fair value |
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Derivative instruments - hedge instruments |
Level 2 |
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Market value techniques |
Forward foreign currency exchange rates, interest rates to discount future cash flows |
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Financial assets at fair value |
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Investments |
Level 2 |
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Market value techniques |
Market value of investments |
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Financial liabilities at fair value |
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Liability for put options with non-controlling interests |
Level 2 |
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Market value techniques |
Volume Weight Average Price of the Company shares over 30 trading days |
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Financial liabilities at fair value through profit or loss |
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Derivative instruments |
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- public share warrants |
Level 1 |
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Market value techniques |
Market value of warrants |
- private share warrants |
Level 2 |
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Black Scholes method |
Interest rates to discount future cash flows, share price and public share warrant price |
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Financial liabilities designated as a hedge instrument at fair value |
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Derivative instruments - hedge instruments |
Level 2 |
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Market value techniques |
Forward foreign currency exchange rates, interest rates to discount future cash flows |
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