| Summary of Right of Use Asset |
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Category of Right-of-Use asset |
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Land |
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Buildings |
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Plant and equipment |
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Vehicles |
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Total |
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Gross carrying value: |
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As at April 1, 2024 |
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₹ |
1,343 |
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₹ |
28,453 |
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₹ |
2,242 |
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₹ |
849 |
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₹ |
32,887 |
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Additions |
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- |
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10,822 |
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3,735 |
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|
228 |
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14,785 |
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Disposals |
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(221 |
) |
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(4,389 |
) |
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(632 |
) |
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(354 |
) |
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(5,596 |
) |
Translation adjustment |
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- |
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|
152 |
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|
100 |
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17 |
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|
269 |
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As at March 31, 2025 |
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₹ |
1,122 |
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₹ |
35,038 |
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₹ |
5,445 |
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₹ |
740 |
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₹ |
42,345 |
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Accumulated depreciation: |
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As at April 1, 2024 |
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₹ |
98 |
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₹ |
13,237 |
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₹ |
1,086 |
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₹ |
511 |
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₹ |
14,932 |
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Depreciation |
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21 |
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5,362 |
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|
539 |
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|
180 |
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6,102 |
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Disposals |
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(13 |
) |
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(3,776 |
) |
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(303 |
) |
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(319 |
) |
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(4,411 |
) |
Translation adjustment |
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- |
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|
81 |
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|
34 |
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9 |
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|
124 |
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As at March 31, 2025 |
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₹ |
106 |
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₹ |
14,904 |
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₹ |
1,356 |
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₹ |
381 |
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₹ |
16,747 |
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Net carrying value as at March 31, 2025 |
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₹ |
1,016 |
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₹ |
20,134 |
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₹ |
4,089 |
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₹ |
359 |
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₹ |
25,598 |
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Gross carrying value: |
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As at April 1, 2025 |
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₹ |
1,122 |
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₹ |
35,038 |
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₹ |
5,445 |
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₹ |
740 |
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₹ |
42,345 |
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Additions |
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- |
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|
7,697 |
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- |
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|
233 |
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|
7,930 |
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Additions through Business combination (Refer to Note 7) |
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- |
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1,062 |
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- |
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- |
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|
1,062 |
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Disposals |
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- |
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(5,385 |
) |
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(959 |
) |
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(204 |
) |
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(6,548 |
) |
Translation adjustment |
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- |
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2,062 |
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|
593 |
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|
135 |
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|
2,790 |
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As at March 31, 2026 |
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₹ |
1,122 |
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₹ |
40,474 |
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₹ |
5,079 |
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₹ |
904 |
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₹ |
47,579 |
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Accumulated depreciation: |
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As at April 1, 2025 |
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₹ |
106 |
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₹ |
14,904 |
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₹ |
1,356 |
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₹ |
381 |
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₹ |
16,747 |
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Depreciation |
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|
19 |
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|
5,611 |
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|
875 |
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|
220 |
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6,725 |
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Disposals |
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- |
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(4,421 |
) |
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(936 |
) |
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(156 |
) |
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(5,513 |
) |
Translation adjustment |
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- |
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|
1,054 |
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|
207 |
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|
72 |
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|
1,333 |
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As at March 31, 2026 |
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₹ |
125 |
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|
₹ |
17,148 |
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|
₹ |
1,502 |
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|
₹ |
517 |
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₹ |
19,292 |
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Net carrying value as at March 31, 2026 |
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₹ |
997 |
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₹ |
23,326 |
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₹ |
3,577 |
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|
₹ |
387 |
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₹ |
28,287 |
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| Summary of Lease Liability |
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Lease Liability |
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Year ended March 31, |
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2025 |
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|
2026 |
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Balance at the beginning of the year |
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₹ |
22,728 |
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₹ |
30,218 |
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Additions |
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16,649 |
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|
11,680 |
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Additions through Business combinations |
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- |
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|
1,062 |
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Deletions |
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(967 |
) |
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(1,268 |
) |
Finance cost accrued during the period |
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|
1,593 |
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|
1,956 |
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Payment of lease liabilities |
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(10,474 |
) |
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(11,561 |
) |
Translation adjustment |
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|
689 |
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2,949 |
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Balance at the end of the year |
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₹ |
30,218 |
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₹ |
35,036 |
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Non-current |
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₹ |
22,193 |
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₹ |
26,327 |
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Current |
|
|
8,025 |
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|
8,709 |
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