| Other equity |
17A Retained earnings / (losses)
|
|
|
|
|
|
|
(Amounts in INR) |
|
As at April 1, 2022 |
|
|
(38,420 |
) |
Loss for the year |
|
|
(4,817 |
) |
Re-measurement loss on defined benefit plans (net of tax) |
|
|
2 |
|
Acquisition of interest by NCI in subsidiaries |
|
|
(31 |
) |
Debenture redemption reserve released on account of repayment of debentures |
|
|
106 |
|
Change in fair value of put option liability / derecognition of non-controlling interests during the year |
|
|
3,034 |
|
Shares bought back, held as treasury stock (refer Note 16) |
|
|
(13,499 |
) |
Allocation to non controlling interest |
|
|
15 |
|
As at March 31, 2023 |
|
|
(53,610 |
) |
Profit for the year |
|
|
3,404 |
|
Re-measurement loss on defined benefit plans (net of tax) |
|
|
(14 |
) |
Acquisition of interest by NCI in subsidiaries |
|
|
30 |
|
Debenture redemption reserve released on account of repayment of debentures |
|
|
5 |
|
Change in fair value of put option liability / derecognition of non-controlling interests during the year |
|
|
(1,380 |
) |
Shares bought back, held as treasury stock (refer Note 16) |
|
|
(4,926 |
) |
Allocation to non controlling interest |
|
|
58 |
|
As at March 31, 2024 |
|
|
(56,433 |
) |
Profit for the year |
|
|
3,814 |
|
Re-measurement loss on defined benefit plans (net of tax) |
|
|
40 |
|
Forfeiture of vested options |
|
|
103 |
|
Debenture redemption reserve created during the year |
|
|
(759 |
) |
Change in fair value of put option liability / derecognition of non-controlling interests during the period |
|
|
(215 |
) |
Allocation to non controlling interest |
|
|
(305 |
) |
As at March 31, 2025 (INR) |
|
|
(53,755 |
) |
As at March 31, 2025 (USD) |
|
|
(629 |
) |
Nature and purpose Retained earnings / (losses) are the profits / (losses) that the Group has earned / incurred till date, less any transfers to general reserve and/ or other reserves, dividends or other distributions paid to shareholders. It is a free reserve available to the Group and eligible for distribution to shareholders, in case where it is having positive balance representing net earnings till date. 17B Other components of equity
|
|
|
|
|
|
|
(Amounts in INR) |
|
As at April 1, 2023* |
|
|
1,518 |
|
As at March 31, 2024* |
|
|
2,689 |
|
As at March 31, 2025 (INR) * |
|
|
7,345 |
|
As at March 31, 2025 (USD) * |
|
|
88 |
|
* Represents hedge reserve, share based payment reserve, capital reserve, debenture redemption reserve and foreign currency translation reserve as explained below.
|
|
|
|
|
|
|
(Amounts in INR) |
|
As at April 1, 2022 |
|
|
(1,328 |
) |
OCI for the year (refer Note 50) |
|
|
861 |
|
Attributable to non-controlling interests (refer Note 50) |
|
|
(151 |
) |
As at March 31, 2023 |
|
|
(618 |
) |
OCI for the year (refer Note 50) |
|
|
(2,205 |
) |
Attributable to non-controlling interests (refer Note 50) |
|
|
129 |
|
Amount transferred to property, plant and equipment |
|
|
827 |
|
As at March 31, 2024 |
|
|
(1,867 |
) |
OCI for the year (refer Note 50) |
|
|
(97 |
) |
Attributable to non-controlling interests (refer Note 50) |
|
|
(53 |
) |
Amount transferred to property, plant and equipment |
|
|
1,427 |
|
As at March 31, 2025 (INR) |
|
|
(590 |
) |
As at March 31, 2025 (USD) |
|
|
(7 |
) |
Nature and purpose The Group uses hedging instruments as part of its management of foreign currency risk and interest rate risk associated on borrowings. For hedging foreign currency and interest rate risk, the Group uses foreign currency forward contracts, cross currency swaps (CCS), call spreads, foreign currency option contracts and interest rate swaps (IRS). To the extent these hedges are effective, the change in fair value of the hedging instrument is recognised in the cash flow hedging reserve. Amounts recognised in the cash flow hedging reserve is reclassified to the statement of profit or loss when the hedged item affects profit or loss (example: interest payments). (ii)Share based payment reserve
|
|
|
|
|
|
|
(Amounts in INR) |
|
As at April 1, 2022 |
|
|
3,444 |
|
Expense for the year |
|
|
2,512 |
|
Shares issued during the year |
|
|
(70 |
) |
As at March 31, 2023 |
|
|
5,886 |
|
Expense for the year |
|
|
2,278 |
|
Shares issued during the year |
|
|
(15 |
) |
As at March 31, 2024 |
|
|
8,149 |
|
Expense for the year |
|
|
2,402 |
|
Forfeiture of vested options |
|
|
(103 |
) |
Shares issued during the year |
|
|
(51 |
) |
As at March 31, 2025 (INR) |
|
|
10,397 |
|
As at March 31, 2025 (USD) |
|
|
122 |
|
Nature and purpose The share based payment reserve is used to recognise the grant date fair value of options issued to employees under employee stock option plan.
|
|
|
|
|
|
|
(Amounts in INR) |
|
As at April 1, 2022 |
|
|
(5,573 |
) |
Allocation to non controlling interest |
|
|
76 |
|
As at March 31, 2023 |
|
|
(5,497 |
) |
Acquisition of non-controlling interest |
|
|
252 |
|
Allocation to non controlling interest |
|
|
(17 |
) |
As at March 31, 2024 |
|
|
(5,262 |
) |
Acquisition of non-controlling interest |
|
|
425 |
|
Allocation to non controlling interest |
|
|
(26 |
) |
As at March 31, 2025 (INR) |
|
|
(4,863 |
) |
As at March 31, 2025 (USD) |
|
|
(57 |
) |
Nature and purpose Capital reserve represents bargain purchase gain on business combinations recognised under Local GAAP prior to date of transition to IFRS. It also includes adjustments recognised directly in equity pertaining to changes in the proportion held by non-controlling interests i.e., difference between the amount by which the non-controlling interests adjusted and the fair value of the consideration paid or received. (iv)Debenture redemption reserve
|
|
|
|
|
|
|
(Amounts in INR) |
|
As at April 1, 2022 |
|
|
1,256 |
|
Debenture redemption reserve transferred to retained earnings / (losses) during the year |
|
|
(106 |
) |
Allocation to non controlling interest |
|
|
50 |
|
As at March 31, 2023 |
|
|
1,200 |
|
Debenture redemption reserve transferred to retained earnings / (losses) during the year |
|
|
(5 |
) |
Allocation to non controlling interest |
|
|
0 |
|
As at March 31, 2024 |
|
|
1,195 |
|
Debenture redemption reserve transferred to retained earnings / (losses) during the year |
|
|
759 |
|
Allocation to non controlling interest |
|
|
(118 |
) |
As at March 31, 2025 (INR) |
|
|
1,836 |
|
As at March 31, 2025 (USD) |
|
|
21 |
|
Nature and purpose As per the Indian Companies Act, 2013, Debenture Redemption Reserve (DRR) is a reserve required to be maintained by the Companies that have issued debentures. The purpose of this reserve is to minimise the risk of default on repayment of debentures as this reserve ensures availability of funds for meeting obligations towards debenture-holders. As per amendments in Companies (Share capital and Debentures) Rules, 2014 the requirement of listed Companies to create Debenture redemption reserve has been removed. (v)Foreign currency translation reserve
|
|
|
|
|
|
|
(Amounts in INR) |
|
As at April 1, 2022 |
|
|
201 |
|
Exchange differences on translation of foreign operations |
|
|
345 |
|
Allocation to non controlling interest |
|
|
1 |
|
As at March 31, 2023 |
|
|
547 |
|
Exchange differences on translation of foreign operations |
|
|
(68 |
) |
Allocation to non controlling interest |
|
|
(5 |
) |
As at March 31, 2024 |
|
|
474 |
|
Exchange differences on translation of foreign operations |
|
|
87 |
|
Allocation to non controlling interest |
|
|
4 |
|
As at March 31, 2025 (INR) |
|
|
565 |
|
As at March 31, 2025 (USD) |
|
|
7 |
|
Nature and purpose Exchange differences arising on translation of the foreign operations are recognised in other comprehensive income as described in accounting policy and accumulated in a separate reserve within equity. The cumulative amount is reclassified to profit or loss when the foreign operation is disposed-off.
|