v3.25.2
Accounting for transmission line projects entered into by the Group (Tables)
 12 Months Ended
Mar. 31, 2025
Disclosure of detailed information about service concession arrangements [abstract]  
Schedule of Movement of Contract Assets
(c)
The movement of contract assets during the year ended March 31, 2025 and 2024 are summarised below:

 

 

As at March 31,

 

 

2024

 

2025

 

2025

 

 

(INR)

 

(INR)

 

(USD)

 

Balance at the beginning of the year

 

7,711

 

 

1,716

 

 

20

 

Recognition of contract assets pursuant to recognition of construction revenue*

 

4,153

 

 

933

 

 

11

 

Unwinding of contract assets (calculated at the rate of 4.89% p.a.)

 

530

 

 

183

 

 

2

 

Derecognition of contract asset for BOOM projects (refer (a) above)**

 

(10,678

)

 

—

 

 

—

 

Balance at the end of the year

 

1,716

 

 

2,832

 

 

33

 

 

 

 

 

 

 

 

Non-current

 

1,500

 

 

2,724

 

 

32

 

Current

 

216

 

 

108

 

 

1

 

 

* includes profit of INR 36 (March 31, 2024: INR 161; March 31, 2023: INR 3).

** includes INR Nil (March 31, 2024: INR 95) which was transferred to trade receivable