v3.25.2
Leases (Tables)
12 Months Ended
Mar. 31, 2025
Presentation of leases for lessee [abstract]  
Summary of Carrying Amounts of Lease Liabilities Carried at Amortized Cost Set out below are the carrying amounts of lease liabilities carried at amortised cost and the movements during the year:

 

 

 

For the year ended March 31,

 

Particulars

 

2023

 

 

2024

 

 

2025

 

 

2025

 

 

 

(INR)

 

 

(INR)

 

 

(INR)

 

 

(USD)

 

Opening balance

 

 

3,454

 

 

 

6,169

 

 

 

8,345

 

 

 

98

 

Additions

 

 

2,725

 

 

 

2,266

 

 

 

924

 

 

 

11

 

Capitalised during the year

 

 

108

 

 

 

145

 

 

 

244

 

 

 

3

 

Accretion of interest

 

 

416

 

 

 

690

 

 

 

615

 

 

 

7

 

Disposal of subsidiaries

 

 

 

 

 

(337

)

 

 

(206

)

 

 

(2

)

Payments

 

 

(534

)

 

 

(588

)

 

 

(663

)

 

 

(8

)

Closing balance

 

 

6,169

 

 

 

8,345

 

 

 

9,259

 

 

 

108

 

 

 

 

 

 

 

 

 

Current

 

 

698

 

 

 

868

 

 

 

977

 

 

 

11

 

Non-current

 

 

5,471

 

 

 

7,477

 

 

 

8,282

 

 

 

97

 

Notes:

a)
There are no restrictions or covenants imposed by leases.
b)
Refer Note 33 for rental expense recorded for short-term and low value leases.
c)
There are no amounts payable toward variable lease expense recognised for the years ended March 31, 2025, 2024 and 2023.
d)
The maturity analysis of lease liabilities are disclosed in Note 46.
e)
There are no leases which have not yet commenced to which the lessee is committed.
f)
The effective interest rate for lease liabilities is 9.09% to 9.30% (March 31, 2024: 9.30%, March 31, 2023: 9.62%).