v3.26.1
Employee benefits (Tables) - Parent Company Gratuity plan [member]
 12 Months Ended
Mar. 31, 2026
Disclosure of net defined benefit liability (asset) [abstract]  
Cost Recognized in the Income Statement [Text Block]
The components of gratuity cost recognized in the income statement for the years ended March 31, 2026, 2025 and 2024 consist of the following:
 
 
 
For the Year Ended March 31,
 
 
 
2026
 
 
2025
 
 
2024
 
Current service cost
 
Rs.
512
 
 
Rs.
432
 
 
Rs.
389
 
Interest on defined benefit liability
 
 
27
 
 
 
19
 
 
 
(7
)
Past service cost
 
 
901
 
 
 
-
 
 
 
-
 
Gratuity cost recognized in income statement
 
Rs.
1,440
 
 
Rs.
451
 
 
Rs.
382
 
Disclosure of net defined benefit liability (asset) [Table Text Block]
Details of the employee benefits obligations and plan assets are provided below:
 
 
 
As of March 31,
 
 
 
2026
 
 
2025
 
P
r
e
s
e
nt v
a
l
ue of funded ob
l
i
g
a
t
i
ons
 
Rs.
4,965
 
 
Rs.
3,863
 
F
a
i
r
v
a
l
ue of p
l
a
n
a
ss
e
t
s
 
 
(4,981
)
 
 
(3,339
)
Net defined benefit liability r
e
c
og
n
i
z
e
d
 
Rs.
(16
)
 
Rs.
524
 
Disclosure of changes in the present value of defined benefit obligations [Text Block]
Details of changes in the present value of defined benefit obligations are as follows:
 
 
 
As of March 31,
 
 
 
2026
 
 
2025
 
D
e
f
i
n
e
d
b
e
n
e
f
i
t o
b
l
i
g
a
t
i
ons
a
t
t
he b
e
g
i
nn
i
ng of
t
he
y
e
a
r
 
Rs.
3,863
 
 
Rs.
3,404
 
Current s
e
r
v
i
c
e
c
o
s
t
 
 
512
 
 
 
432
 
In
t
e
r
e
s
t on defined obligations
 
 
256
 
 
 
225
 
Past service cost
 
 
901
 
 
 
-
 
Re-measurements due to:
 
 
 
 
 
 
 
 
   Actuarial loss/(gain) due to change in financial assumptions
 
 
(109
)
 
 
102
 
   Actuarial loss/(gain) due to demographic assumptions
 
 
92
 
 
 
(35
)
   Actuarial loss/(gain) due to experience changes
 
 
(63
)
 
 
72
 
B
e
n
e
f
it
s p
a
i
d
 
 
(484
)
 
 
(330
)
Liabilities transferred
(1)
 
 
(3
)
 
 
(7
)
D
e
f
i
n
e
d
b
e
n
e
f
i
t o
b
l
i
g
a
t
i
ons
a
t
t
he
e
nd
o
f
t
he y
e
a
r
 
Rs.
4,965
 
 
Rs.
3,863
 
 
(1)
Liabilities transferred:
·
During the year ended March 31, 2026, an amount of Rs.3 (rounded to the nearest million) represents the transfer of liabilities on account of transfer of employees between the parent company and its subsidiaries.
·
During the year ended March 31, 2025, an amount of Rs.7 (rounded to the nearest million) represents the transfer of liabilities on account of transfer of employees between the parent company and its subsidiaries.
Disclosure of fair value of plan assets [text block]
Details of changes in the fair value of plan assets are as follows:
 
 
 
As of March 31,
 
 
 
2
026
 
 
2
025
 
Fair value of plan assets at the beginning of the year
 
Rs.
3,339
 
 
Rs.
3,064
 
Employer contributions
 
 
1,844
 
 
 
362
 
Interest on plan assets
 
 
229
 
 
 
206
 
Re-measurements due to:
 
 
 
 
 
 
 
 
   Return on plan assets excluding interest on plan assets
 
 
54
 
 
 
37
 
Benefits paid
 
 
(484
)
 
 
(330
)
Assets transferred
(1)
 
 
(1
)
 
 
-
 
Plan assets at the end of the year
 
Rs.
4,981
 
 
Rs.
3,339
 

(1)
 Assets transferred:
·
During the year ended March 31, 2026, an amount of Rs.1 represents the transfer of plan assets on account of the transfer of employees between the parent company and its subsidiaries.
·
During the year ended March 31, 2025, an amount of Rs.0 represents the transfer of plan assets on account of the transfer of employees between the parent company and its subsidiaries.
Disclosure of sensitivity analysis for actuarial assumptions [text block]
Sensitivity Analysis:
 
 
 
As of
March 31, 2026
 
 
Defined benefit obligation without effect of projected salary growth
 
 
3,212
 
Add: Effect of salary growth
 
 
1,753
 
Defined benefit obligation with projected salary growth
 
 
4,965
 
Defined benefit obligation, using salary growth rate plus 50 basis points
 
 
5,121
 
Defined benefit obligation, using salary growth rate minus 50 basis points
 
 
4,816
 
Defined benefit obligation, using discount rate minus 50 basis points
 
 
5,123
 
Defined benefit obligation, using discount rate plus 50 basis points
 
 
4,815
 
Disclosure of assumptions used to determine benefit obligations [Table Text Block]
Summary of the actuarial assumptions:
The actuarial assumptions used in accounting for the Gratuity plan are as follows:
 
 
 
For the Year Ended March 31,
 
 
 
2026
 
 
2025
 
 
2024
 
Discount rate
 
 
6.90
%
 
 
6.65
%
 
 
7.15
%
Rate of compensation increase
 
 
8.00
%
 
 
8.10
%
 
 
8.10
%
Disclosure of Disaggregation of Plan Assets [Table Text Block]
Disaggregation of plan assets:
The Gratuity Plan’s weighted-average asset allocation as of March 31, 2026 and 2025, by asset category, was as follows:
 
 
 
As of March 31,
 
 
 
2026
 
 
2025
 
Funds managed by insurers
 
 
100
%
 
 
100
%
Disclosure Of Expected Future Cash Flows In Respect Of Post-employment Benefits [Text Block]
The expected future cash flows in respect of gratuity as of March 31, 2026 were as follows:
 
Expected contribution
 
Amount
 
During the year ended March 31, 2027 (estimated)
 
Rs.
-
 
 
 
 
 
 
Expected future benefit payments
 
 
 
 
March 31, 2028
 
 
743
 
March 31, 2029
 
 
709
 
March 31, 2030
 
 
633
 
March 31, 2031
 
 
570
 
Thereafter
 
 
5,682