Details of assets and liabilities at the date of disposal

Assets and liabilities of the entity sold at the date of disposal


Particulars		Amount
Assets
Property, plant and equipment			11,877
Bank balances other than cash and cash equivalents			307
Right of use assets			200
Cash and cash equivalents			409
Trade receivables			179
Other assets			433
Total assets	(a)		13,405

Liabilities
Interest-bearing loans and borrowings			9,854
Short term borrowings			849
Lease liabilities			207
Provisions			61
Trade payables			21
Other liabilities			288
Total liabilities	(b)		11,280

Net assets sold	(c) = (a) - (b)		2,125
Sales consideration	(d)		5,196
Gain on sale	(d) - (c)		3,071

Consideration satisfied by:
Cash and cash equivalents			5,196

Schedule of impact on consolidated statement of cash flows on disposal of subsidiary

Impact on consolidated statement of cash flows

During the year ended March 31, 2025, the aforesaid subsidiary contributed INR 1,570 (March 31, 2024: INR 1,722) to the Group's net operating cash flows, generated INR 791 (March 31, 2024: used cashflows of INR 920) towards investing activities and used cashflows of INR 1,962 (March 31, 2024: INR 929) towards financing activities.

Disclosure of Disposal Groups Classified as Held For Sale [Line Items]

Schedule of results of disposal of subsidiary included in consolidated statement of profit or loss

The results of the subsidiary sold included in the consolidated statement of profit or loss were as follows:


	For the year ended March 31,
	2025			2024
Income		0			16
Expenses		15			51
Loss before tax		(15	)		(36	)
Income tax expense		—			(36	)
Loss after tax		(15	)		—

Details of assets and liabilities at the date of disposal

Assets and liabilities of the entity sold at the date of disposal


Particulars		Amount
Assets
Property, plant and equipment			12,183
Bank balances other than cash and cash equivalents			999
Right of use assets			268
Cash and cash equivalents			1,229
Trade receivables			118
Other assets			1,226
Total assets	(a)		16,023

Liabilities
Interest-bearing loans and borrowings			13,235
Lease liabilities			199
Provisions			113
Trade payables			32
Other liabilities			499
Total liabilities	(b)		14,078

Net assets sold	(c) = (a) - (b)		1,945
Sales consideration	(d)		5,283
Gain on sale	(d) - (c)		3,338

Consideration satisfied by:
Cash and cash equivalents			5,283

Schedule of impact on consolidated statement of cash flows on disposal of subsidiary

During the year ended March 31, 2024, the aforesaid subsidiary contributed INR 1,468 (March 31, 2023: INR 1,956) to the Group's net operating cash flows, INR 491 (March 31, 2023: used cashflows of INR 1,695) towards investing activities and used cashflows INR 891 (March 31, 2023: INR 271) towards financing activities.

Disclosure of Disposal Groups Classified as Held For Sale [Line Items]

Details of assets and liabilities at the date of disposal

Assets and liabilities of entities sold at the date of disposal


Particulars		Amount
Assets
Property, plant and equipment			4,565
Bank balances other than cash and cash equivalents			192
Right of use assets			151
Cash and cash equivalents			114
Trade receivables			143
Other assets			63
Total assets	(a)		5,228

Liabilities
Interest-bearing loans and borrowings			3,521
Lease liabilities			133
Provisions			37
Trade payables			24
Other liabilities			33
Total liabilities	(b)		3,748

Net assets sold	(c) = (a) - (b)		1,480
Sales consideration	(d)		1,801
Gain on sale	(d) - (c)		321

Consideration satisfied by:
Cash and cash equivalents			1,801

Schedule of impact on consolidated statement of cash flows on disposal of subsidiary

During the year ended March 31, 2024, the subsidiaries sold used INR 564 (March 31, 2023: generated INR 720) to the Group's net operating cash flows, contributed INR 1,909 (March 31, 2023: used cashflows of INR 370) in respect of investing activities and used INR 1,281 (March 31, 2023: used cashflows of INR 537) in respect of financing activities.

Net cash inflow arising on disposal

Consideration received in cash and cash equivalents

Less: cash and cash equivalents disposed