The following table presents the purchase price allocation:
|
|
|
|
|
Net assets |
|
₹ |
194 |
|
Fair value of property, plant and equipment |
|
|
374 |
|
Fair value of right-of-use assets |
|
|
33 |
|
Fair value of customer-related intangibles |
|
|
556 |
|
Fair value of marketing-related intangibles |
|
|
390 |
|
Deferred tax liabilities on intangible assets |
|
|
(367 |
) |
Total identifiable assets |
|
₹ |
1,180 |
|
Goodwill |
|
|
4,817 |
|
Share of non-controlling interests |
|
|
(472 |
) |
Total purchase price |
|
₹ |
5,525 |
|
|
|
|
|
Net Assets include: |
|
|
|
Cash and cash equivalents |
|
|
153 |
|
Fair value of acquired trade receivables included in net assets |
|
|
113 |
|
Gross contractual amount of acquired trade receivables |
|
|
113 |
|
Less: Allowance for lifetime expected credit loss |
|
|
- |
|
|
|
|
|
Amount included in general and administrative expenses: |
|
|
|
Transaction costs |
|
|
31 |
|
The following table presents the purchase price allocation:
|
|
|
|
|
Net assets |
|
₹ |
166 |
|
Fair value of property, plant and equipment |
|
|
9 |
|
Fair value of customer-related intangibles |
|
|
1,896 |
|
Deferred tax liabilities on intangible assets |
|
|
(566 |
) |
Total identifiable assets |
|
₹ |
1,505 |
|
Goodwill |
|
|
1,331 |
|
Total purchase price |
|
₹ |
2,836 |
|
|
|
|
|
Net Assets include: |
|
|
|
Cash and cash equivalents |
|
₹ |
113 |
|
Fair value of acquired trade receivables included in net assets |
|
|
215 |
|
Gross contractual amount of acquired trade receivables |
|
|
215 |
|
Less: Allowance for lifetime expected credit loss |
|
|
- |
|
|
|
|
|
Amount included in general and administrative expenses: |
|
|
|
Transaction costs |
|
₹ |
45 |
|
|
|
|
|
|
Net assets |
|
₹ |
2,996 |
|
Fair value of property, plant and equipment |
|
|
383 |
|
Fair value of right-of-use assets |
|
|
1,062 |
|
Fair value of customer-related intangibles |
|
|
5,644 |
|
Fair value of marketing-related intangibles |
|
|
1,109 |
|
Deferred tax liabilities on intangible assets |
|
|
(1,915 |
) |
Total identifiable assets |
|
₹ |
9,279 |
|
Goodwill |
|
|
24,765 |
|
Total purchase price |
|
₹ |
34,044 |
|
|
|
|
|
Net Assets include: |
|
|
|
Cash and cash equivalents |
|
₹ |
8,011 |
|
Fair value of acquired trade receivables included in net assets |
|
|
3,066 |
|
Gross contractual amount of acquired trade receivables |
|
|
3,225 |
|
Less: Allowance for lifetime expected credit loss |
|
|
(159 |
) |
|
|
|
|
Amount included in general and administrative expenses: |
|
|
|
Transaction costs |
|
₹ |
230 |
|
|