Consolidated Statements of Financial Position - USD ($) |
Mar. 31, 2025 |
Mar. 31, 2024 |
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Current assets | ||||
Cash and cash equivalents | $ 4,674,586 | $ 246,377 | ||
Other financial assets | 5,860,417 | 4,222,957 | ||
Trade receivables | 3,352,455 | 3,682,302 | ||
Other current assets | 1,249,176 | 1,938,327 | ||
Total current assets | 15,136,634 | 10,089,963 | ||
Non-current assets | ||||
Property and equipment, net | 12,901,693 | 10,457,586 | ||
Capital work-in-process | 325,085 | 878,103 | ||
Intangible assets and goodwill, net | 1,083,162 | 1,034,184 | ||
Intangible assets under development | ||||
Other non-current financial assets | 309,730 | 285,523 | ||
Other non-current assets | 10,537,403 | 8,747,601 | ||
Deferred tax assets | 79,454 | 70,463 | ||
Total non-current assets | 25,236,527 | 21,473,460 | ||
Total assets | 40,373,161 | 31,563,423 | ||
Current Liabilities | ||||
Borrowings | 396,206 | 1,728,190 | ||
Trade payables | 6,470,875 | 8,430,154 | ||
Other financial liabilities | 268,643 | 243,655 | ||
Employee benefits obligation | 3,002 | 209 | ||
Other current liabilities | 6,127,340 | 3,413,025 | ||
Current tax liability | 93,698 | 160,266 | ||
Total current liabilities | 13,359,764 | 13,975,499 | ||
Non-current liabilities | ||||
Borrowings | 678,436 | 769,795 | ||
Other financial liabilities | 511,558 | 241,951 | ||
Employee benefits obligations | 97,387 | 102,322 | ||
Deferred tax liability | 507,129 | 494,731 | ||
Total non-current liabilities | 1,794,510 | 1,608,799 | ||
Total liabilities | 15,154,274 | 15,584,298 | ||
Commitments and contingencies | [1] | |||
EQUITY | ||||
Equity share capital | 1,167,696 | 538,996 | ||
Other equity | 20,859,354 | 12,425,098 | ||
Equity attributable to equity holders of the Company | 22,027,050 | 12,964,094 | ||
Non-controlling interest | 3,191,837 | 3,015,031 | ||
Total equity | 25,218,887 | 15,979,125 | ||
Total liabilities and equity | $ 40,373,161 | $ 31,563,423 | ||
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- Definition The amount of a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition The amount of assets that the entity (a) expects to realise or intends to sell or consume in its normal operating cycle; (b) holds primarily for the purpose of trading; (c) expects to realise within twelve months after the reporting period; or (d) classifies as cash or cash equivalents (as defined in IAS 7) unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period. [Refer: Assets] Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- References No definition available.
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- Definition The amount of liabilities that: (a) the entity expects to settle in its normal operating cycle; (b) the entity holds primarily for the purpose of trading; (c) are due to be settled within twelve months after the reporting period; or (d) the entity does not have the right at the end of the reporting period to defer settlement for at least twelve months after the reporting period. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- References No definition available.
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- Definition The current portion of non-current borrowings. [Refer: Borrowings] Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition The amount of current provisions for employee benefits. [Refer: Provisions for employee benefits] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of current tax for current and prior periods to the extent unpaid. Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of current trade receivables. [Refer: Trade receivables] Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of residual interest in the assets of the entity after deducting all its liabilities. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- References No definition available.
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- Definition The amount of the entity's equity and liabilities. [Refer: Equity; Liabilities] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of equity attributable to the owners of the parent. This specifically excludes non-controlling interest. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of intangible assets representing such assets under development. [Refer: Intangible assets other than goodwill] Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition The nominal value of capital issued. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition The amount of a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource is a right that has the potential to produce economic benefits. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of equity in a subsidiary not attributable, directly or indirectly, to a parent. [Refer: Total for all subsidiaries [member]] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of assets that do not meet the definition of current assets. [Refer: Current assets] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- References No definition available.
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- Definition The amount of liabilities that do not meet the definition of current liabilities. [Refer: Current liabilities] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- References No definition available.
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- Definition The amount of non-current provisions for employee benefits. [Refer: Provisions for employee benefits] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of current assets that the entity does not separately disclose in the same statement or note. [Refer: Current assets] Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition The amount of current financial assets that the entity does not separately disclose in the same statement or note. [Refer: Other financial assets; Current financial assets] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of current financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities; Current financial liabilities] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of current liabilities that the entity does not separately disclose in the same statement or note. [Refer: Current liabilities] Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition The amount of equity interest of an entity without share capital that the entity does not separately disclose in the same statement or note. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- Definition The amount of non-current assets that the entity does not separately disclose in the same statement or note. [Refer: Non-current assets] Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition The amount of non-current financial assets that the entity does not separately disclose in the same statement or note. [Refer: Other financial assets] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of non-current financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. Note that right-of-use assets are not included. [Contrast: Property, plant and equipment including right-of-use assets] Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of current borrowings. [Refer: Borrowings] Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition The amount of payment due to suppliers for goods and services used in the entity's business. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition A work-in-progress (WIP) is a partially finished good awaiting completion. No definition available.
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- Definition Capital commitments are not contingencies, which represent conditions or situations that cannot be predicted with any degree of certainty by the company. No definition available.
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