v3.26.1
Nature of Expense
12 Months Ended
Mar. 31, 2026
Expenses by nature [abstract]  
Nature of Expense
25. Nature of Expense
 
The following table shows supplemental information related to certain “nature of expense” items for the years ended March 31, 2026, 2025 and 2024:
 
 
 
For the Year Ended March 31,
 
Employee benefits
(1)
 
2026
 
 
2025
 
 
2024
 
Cost of revenues
 
Rs.
14,955
 
 
Rs.
15,662
 
 
Rs.
15,101
 
Selling, general and administrative expenses
 
 
38,495
 
 
 
33,805
 
 
 
29,235
 
Research and development expenses
 
 
6,459
 
 
 
6,333
 
 
 
5,964
 
 
 
Rs.
59,909
 
 
Rs.
55,800
 
 
Rs.
50,300
 
 
 
 
For the Year Ended March 31,
 
Depreciation
 
2026
(2)
 
 
2025
 
 
2024
 
Cost of revenues
 
Rs.
8,603
 
 
Rs.
7,111
 
 
Rs.
6,742
 
Selling, general and administrative expenses
 
 
2,650
 
 
 
2,099
 
 
 
1,707
 
Research and development expenses
 
 
1,367
 
 
 
1295
 
 
 
1127
 
 
 
Rs.
12,620
 
 
Rs.
10,505
 
 
Rs.
9,576
 
 
 
 
For the Year Ended March 31,
 
Amortization
 
2026
 
 
2025
 
 
2024
 
Cost of revenues
 
Rs.
-
 
 
Rs.
-
 
 
Rs.
-
 
Selling, general and administrative expenses
 
 
7,934
 
 
 
6,502
 
 
 
5,220
 
Research and development expenses
 
 
51
 
 
 
51
 
 
 
45
 
 
 
Rs.
7,985
 
 
Rs.
6,553
 
 
Rs.
5,265
 
 
(1)
Refer to Note 26 regarding the impact of the New Labour Codes during the year ended March 31, 2026.
(2)
During the year ended March 31, 2026, the Company capitalized depreciation cost of
Rs.150 with respect to qualifying assets
under Property, plant and equipment.
 
In addition, for details relating to costs of material consumed, refer to Note 9 of these consolidated financial statements.