| Summary of Changes in Intangible Assets and Goodwill |
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Computer |
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Customer |
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Development |
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Other
intangible |
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Carbon credit |
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Intangible
asset under |
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Total
intangible |
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software |
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contracts# |
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rights |
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assets |
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rights |
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Goodwill |
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development |
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assets |
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(INR) |
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(INR) |
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(INR) |
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(INR) |
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(INR) |
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(INR) |
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(INR) |
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(INR) |
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Cost |
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As at April 1, 2022 |
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355 |
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32,592 |
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36 |
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7 |
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— |
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11,596 |
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68 |
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44,654 |
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Additions during the year |
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267 |
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— |
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— |
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— |
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— |
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— |
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110 |
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377 |
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Disposals and adjustments during the year |
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— |
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— |
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— |
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— |
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— |
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— |
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(15 |
) |
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(15 |
) |
Capitalised during the year |
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— |
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— |
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— |
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— |
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— |
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— |
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(12 |
) |
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(12 |
) |
As at March 31, 2023 |
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622 |
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32,592 |
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36 |
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7 |
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— |
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11,596 |
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|
151 |
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45,004 |
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Additions during the year |
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304 |
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— |
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— |
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— |
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626 |
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— |
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30 |
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960 |
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Capitalised during the year |
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— |
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— |
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— |
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— |
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— |
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— |
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(124 |
) |
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(124 |
) |
As at March 31, 2024 |
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926 |
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32,592 |
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36 |
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7 |
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626 |
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11,596 |
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57 |
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45,840 |
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Additions during the year |
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35 |
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— |
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— |
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— |
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— |
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— |
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110 |
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145 |
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Assets held for sale |
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(29 |
) |
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— |
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— |
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— |
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— |
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— |
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— |
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(29 |
) |
Capitalised during the year |
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— |
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— |
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— |
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— |
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— |
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— |
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(76 |
) |
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(76 |
) |
As at March 31, 2025 |
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932 |
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32,592 |
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36 |
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7 |
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626 |
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11,596 |
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91 |
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45,880 |
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Accumulated amortisation |
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As at April 1, 2022 |
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179 |
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4,746 |
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5 |
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0 |
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— |
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— |
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— |
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4,930 |
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Charge for the year (refer Note 32) |
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56 |
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1,408 |
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— |
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0 |
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— |
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— |
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0 |
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1,464 |
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Capitalised during the year |
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15 |
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— |
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— |
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— |
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— |
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— |
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— |
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15 |
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As at March 31, 2023 |
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250 |
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6,154 |
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5 |
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0 |
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— |
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— |
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0 |
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6,409 |
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Charge for the year (refer Note 32) |
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136 |
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1,348 |
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1 |
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0 |
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— |
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— |
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0 |
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1,485 |
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Capitalised during the year |
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— |
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63 |
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— |
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— |
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— |
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— |
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— |
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63 |
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As at March 31, 2024 |
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386 |
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7,565 |
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6 |
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0 |
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— |
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— |
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0 |
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7,957 |
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Charge for the year (refer Note 32) |
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48 |
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1,416 |
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0 |
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1 |
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167 |
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— |
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0 |
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1,632 |
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Assets held for sale |
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(20 |
) |
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— |
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— |
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— |
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— |
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— |
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— |
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(20 |
) |
Capitalised during the year |
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94 |
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— |
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— |
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— |
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— |
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— |
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— |
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94 |
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As at March 31, 2025 |
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508 |
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8,981 |
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6 |
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1 |
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167 |
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— |
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0 |
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9,663 |
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Net book value |
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As at April 1, 2023 (INR) |
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372 |
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26,438 |
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31 |
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7 |
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— |
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11,596 |
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151 |
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38,595 |
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As at March 31, 2024 (INR) |
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540 |
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25,027 |
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30 |
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7 |
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626 |
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11,596 |
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57 |
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37,883 |
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As at March 31, 2025 (INR) |
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424 |
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23,611 |
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30 |
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6 |
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459 |
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11,596 |
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91 |
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36,217 |
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As at March 31, 2025 (USD) |
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5 |
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276 |
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0 |
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0 |
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5 |
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136 |
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1 |
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424 |
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# Remaining life of customer contracts ranges from 13 to 19 years as on March 31, 2025 (March 31, 2024: 14 to 20 years, March 31, 2023: 15 to 21 years).
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| Summary of Break-Up for Goodwill and Intangible Assets |
Below is the break-up for goodwill for each group of cash generating units and individual cash generating units (CGU):
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As at March 31, |
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Group of CGU / individual CGU |
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2025 |
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2024 |
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Ostro Energy Group (wind power segment) |
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9,903 |
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9,903 |
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ReNew Vayu Urja (wind power segment) |
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756 |
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756 |
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Prathamesh Solarfarms (solar power segment) |
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428 |
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428 |
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Others (wind power segment)* |
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145 |
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145 |
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Others (solar power segment)* |
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364 |
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364 |
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*includes amount allocated against multiple CGUs and the amount allocated to each CGU is not material.
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| Summary of goodwill impairment test and estimated value in use after adjusting the carrying values of assets and was more than carrying value of goodwill |
Based on the results of the impairment test, the estimated value in use of each Group of CGU and individual CGU was more than their respective carrying values, by the following amounts:
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As at March 31, |
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Group of CGU / individual CGU |
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2025 |
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2024 |
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Ostro Energy Group (wind power segment)1 |
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5,615 |
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2,050 |
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ReNew Vayu Urja (wind power segment)2 |
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1,527 |
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1,185 |
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Prathamesh Solarfarms (solar power segment)3 |
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970 |
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|
685 |
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Others (wind power segment)2 |
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2,185 |
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2,318 |
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Others (solar power segment)3 |
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1,035 |
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|
911 |
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