
	For the year ended March 31,
	2023		2024		2025		2025
	(INR)		(INR)		(INR)		(USD)
Interest expense#		43,066		42,051		49,601		581
Bank charges		869		745		984		12
Option premium amortisation		2,510		1,900		601		7
Loss on fair value changes on derivative instruments*		1,799		1,493		220		3
Loss on account of modification of contractual cash flows (refer Note (i) below)		1,277		19		—		—
Unwinding of discount on provisions		953		977		773		9
Unamortised ancillary borrowing cost written off		492		321		173		2
Total		50,966		47,506		52,352		613

#Includes interest on lease liabilities of INR 615 (March 31, 2024: INR 690; March 31, 2023: INR 416).

*Includes cumulative losses that were reported in equity and have been transferred to statement of profit or loss in respect of forecasted transaction that are no longer expected to occur.

The Ministry of Power in its Gazette Notification dated June 3, 2022, established rules providing settlement mechanism for the amounts owed by generating companies, inter-state transmission licensees and electricity trading licensees.

The Group's customers subject to this scheme shall pay the outstanding receivables due to the Group in equated monthly instalments without interest. Accordingly, the Group has recorded the modification in terms of the contract and the resultant loss primarily due to the extended interest free credit period has been recognised as a finance cost in the statement of profit or loss.

Unwinding income on these trade receivables of INR 301 (March 31, 2024: INR 504; March 31, 2023: INR 441) is recognised as "Unwinding income of financial assets" under 'Finance income'. Trade receivables outstanding of INR 157 as at March 31, 2025 (March 31, 2024: INR 1,664), from customers opting for EMI pursuant to LPS Rules, which are not due within the next twelve months from the end of the reporting date, are disclosed as non-current.