Freehold
Land

Plant and
equipment

Buildings

Leasehold
improvements

Office
equipments

Furniture
and
fixtures

Computers

Capital
work in
progress

Total
property,
plant and
equipment

(INR)

(INR)

(INR)

(INR)

(INR)

(INR)

(INR)

(INR)

(INR)

Cost

As at April 1, 2022

13,230

454,431

115

135

84

77

165

21,979

490,216

Additions during the year^

710

22,383

15

8

32

15

101

111,784

135,048

Disposals and adjustments during the year

(59

)

(135

)

—

—

(3

)

(1

)

(5

)

(190

)

(393

)

Capitalised during the year

—

—

—

—

—

—

—

(19,850

)

(19,850

)

As at March 31, 2023

13,881

476,679

130

143

113

91

261

113,723

605,021

Additions during the year^

597

134,988

1,271

6

69

40

235

172,122

309,328

Disposals and adjustments during the year

(253

)

(27,544

)

—

—

(6

)

(2

)

(10

)

—

(27,815

)

Capitalised during the year

—

—

—

—

—

—

—

(126,680

)

(126,680

)

As at March 31, 2024

14,225

584,123

1,401

149

176

129

486

159,165

759,854

Additions during the year^

273

115,811

3,468

—

26

26

156

101,606

221,366

Disposals and adjustments during the year

(189

)

(15,402

)

—

—

(17

)

(2

)

(24

)

—

(15,634

)

Capitalised during the year

—

—

—

—

—

—

—

(118,730

)

(118,730

)

As at March 31, 2025

14,309

684,532

4,869

149

185

153

618

142,040

846,856

Accumulated depreciation

As at April 1, 2022

—

52,320

28

105

56

36

78

—

52,623

Charge for the year (refer Note 32)

—

13,950

9

15

13

7

38

—

14,032

Depreciation capitalised during the year

—

1

—

5

3

1

10

—

20

Disposals and adjustments during the year

—

(1

)

—

—

(3

)

(0

)

(5

)

—

(9

)

As at March 31, 2023

—

66,270

37

125

69

44

121

—

66,666

Charge for the year (refer Note 32)

—

15,526

15

4

17

8

58

—

15,628

Depreciation capitalised during the year

—

283

32

2

6

2

44

—

369

Disposals and adjustments during the year

—

(1,397

)

—

—

(4

)

—

(8

)

—

(1,409

)

As at March 31, 2024

—

80,682

84

131

88

54

215

—

81,254

Charge for the year (refer Note 32)

—

18,860

16

2

11

9

43

—

18,941

Depreciation capitalised during the year

—

407

56

3

14

4

86

—

570

Disposals during the year

—

(953

)

(8

)

(1

)

(14

)

—

(976

)

As at March 31, 2025

—

98,996

156

136

105

66

330

—

99,789

Net book value

As at April 1, 2023 (INR)

13,881

410,409

93

18

44

47

140

113,723

538,355

As at March 31, 2024 (INR)

14,225

503,441

1,317

18

88

75

271

159,165

678,600

As at March 31, 2025 (INR)

14,309

585,536

4,713

13

80

87

288

142,040

747,066

As at March 31, 2025 (USD)

167

6,854

55

0

1

1

3

1,663

8,745