| Investments |
8. Investments
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As at March 31, |
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2025 |
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2026 |
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Non-current |
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Financial instruments at FVTPL |
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Equity instruments (1) |
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₹ |
4,955 |
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₹ |
7,336 |
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Fixed maturity plan mutual funds |
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1,203 |
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- |
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Financial instruments at FVTOCI |
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Equity instruments (1) |
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12,493 |
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12,143 |
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Financial instruments at amortized cost |
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Inter corporate and term deposits (3) |
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7,807 |
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8,574 |
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₹ |
26,458 |
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₹ |
28,053 |
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Current |
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Financial instruments at FVTPL |
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Short-term mutual funds (2) |
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₹ |
88,776 |
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₹ |
79,719 |
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Fixed maturity plan mutual funds |
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300 |
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1,281 |
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Financial instruments at FVTOCI |
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Non-convertible debentures |
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219,389 |
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210,328 |
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Government securities |
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10,651 |
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8,948 |
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Commercial papers |
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2,858 |
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14,227 |
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Bonds |
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21,138 |
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10,385 |
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Financial instruments at amortized cost |
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Inter corporate and term deposits (3) |
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68,362 |
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112,792 |
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₹ |
411,474 |
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₹ |
437,680 |
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Total |
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₹ |
437,932 |
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₹ |
465,733 |
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Financial instruments at FVTPL |
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₹ |
95,234 |
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₹ |
88,336 |
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Financial instruments at FVTOCI |
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266,529 |
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256,031 |
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Financial instruments at amortized cost |
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76,169 |
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121,366 |
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(1)Uncalled capital commitments outstanding as at March 31, 2025 and 2026, was ₹ 1,576 and ₹ 2,577, respectively. (2)As at March 31, 2025 and 2026, short-term mutual funds include units placed on lien with bank on account of margin money for currency derivatives amounting to ₹ 233 and ₹ Nil, respectively. (3)These deposits earn a fixed rate of interest. As at March 31, 2025 and 2026, term deposits include deposits in lien with banks, held as margin money deposits against guarantees amounting to ₹ 953 and ₹ 961, respectively. Investments accounted for using the equity method During the year ended March 31, 2026, the Company invested ₹ 352 being equity contribution in Drivestream Inc., an associate. The Company’s share of equity in the associate is 43.7%. The Company had no material associates as at March 31, 2025 and 2026. The aggregate summarized financial information in respect of the Company’s immaterial associate and joint venture that are accounted for using the equity method is set forth below:
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As at March 31, |
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Carrying amount of the Company’s interest in: |
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2025 |
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2026 |
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An associate accounted for using the equity method |
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₹ |
933 |
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₹ |
1,716 |
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(Unquoted: Series A Preferred Stock - 94,527; Common stock - 27,865, Series B Preferred Stock - 190,525 and Series C Preferred stock - 400) |
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A joint venture accounted for using the equity method |
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394 |
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410 |
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(Unquoted: Class A units - 5,850,000) |
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Total |
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₹ |
1,327 |
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₹ |
2,126 |
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For the year ended March 31, |
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Company’s share of net profit / (loss) in the consolidated statement of income pertaining to: |
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2024 |
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2025 |
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2026 |
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An associate accounted for using the equity method |
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₹ |
(8 |
) |
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₹ |
129 |
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₹ |
282 |
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A joint venture accounted for using the equity method |
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(225 |
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125 |
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(25 |
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Total |
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₹ |
(233 |
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₹ |
254 |
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₹ |
257 |
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