| Summary of Movement in Foreign Currency Translation Reserve Attributable to Equity Holders |
The movement in foreign currency translation reserve attributable to equity holders of the Company is summarized below:
|
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|
|
|
|
|
|
|
|
|
As at March 31, |
|
|
|
2025 |
|
|
2026 |
|
Balance at the beginning of the year |
|
₹ |
47,261 |
|
|
₹ |
54,500 |
|
Translation difference related to foreign operations, net |
|
|
7,294 |
|
|
|
46,377 |
|
Transfer of shares pertaining to Non-controlling interests of subsidiary |
|
|
(14 |
) |
|
|
- |
|
Reclassification of foreign currency translation differences on liquidation of subsidiaries to consolidated statement of income |
|
|
(41 |
) |
|
|
- |
|
Others |
|
|
- |
|
|
|
(5 |
) |
Balance at the end of the year |
|
₹ |
54,500 |
|
|
₹ |
100,872 |
|
|
| Summary Of Movement In Other Reserve |
The movement in other reserves is summarized below:
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|
|
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|
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Other Reserves |
|
Particulars |
|
Remeasurements of the defined benefit plans |
|
|
Investment in debt instruments
measured at fair value through OCI |
|
|
Investment in equity instruments
measured at fair value through OCI |
|
|
Capital Redemption Reserve |
|
|
Gross obligation to non-controlling interests under
put options |
|
As at April 1, 2023 |
|
₹ |
(548 |
) |
|
₹ |
(119 |
) |
|
₹ |
10,793 |
|
|
₹ |
1,122 |
|
|
₹ |
- |
|
Addition through Business combination (Refer to Note 7) |
|
|
- |
|
|
|
- |
|
|
|
- |
|
|
|
- |
|
|
|
(4,238 |
) |
Other comprehensive income |
|
|
262 |
|
|
|
1,516 |
|
|
|
(473 |
) |
|
|
- |
|
|
|
- |
|
Buyback of equity shares (Refer to Note 22) |
|
|
- |
|
|
|
- |
|
|
|
- |
|
|
|
539 |
|
|
|
- |
|
As at March 31, 2024 |
|
₹ |
(286 |
) |
|
₹ |
1,397 |
|
|
₹ |
10,320 |
|
|
₹ |
1,661 |
|
|
₹ |
(4,238 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
As at April 1, 2024 |
|
₹ |
(286 |
) |
|
₹ |
1,397 |
|
|
₹ |
10,320 |
|
|
₹ |
1,661 |
|
|
₹ |
(4,238 |
) |
Other comprehensive income |
|
|
289 |
|
|
|
963 |
|
|
|
(3,476 |
) |
|
|
- |
|
|
|
- |
|
Bonus issue of equity shares (Refer to Note 22) |
|
|
- |
|
|
|
- |
|
|
|
- |
|
|
|
(1,661 |
) |
|
|
- |
|
Transfer of shares pertaining to Non-controlling interests of subsidiary |
|
|
(8 |
) |
|
|
- |
|
|
|
- |
|
|
|
- |
|
|
|
- |
|
Transfer to Retained earnings (1) |
|
|
(130 |
) |
|
|
- |
|
|
|
(5,624 |
) |
|
|
- |
|
|
|
- |
|
As at March 31, 2025 |
|
₹ |
(135 |
) |
|
₹ |
2,360 |
|
|
₹ |
1,220 |
|
|
₹ |
- |
|
|
₹ |
(4,238 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
As at April 1, 2025 |
|
₹ |
(135 |
) |
|
₹ |
2,360 |
|
|
₹ |
1,220 |
|
|
₹ |
- |
|
|
₹ |
(4,238 |
) |
Other comprehensive income |
|
|
152 |
|
|
|
(2,094 |
) |
|
|
(1,448 |
) |
|
|
- |
|
|
|
- |
|
As at March 31, 2026 |
|
₹ |
17 |
|
|
₹ |
266 |
|
|
₹ |
(228 |
) |
|
₹ |
- |
|
|
₹ |
(4,238 |
) |
(1)Towards transfer of cumulative realized (gain)/loss on disposal of investments in equity instruments designated as FVTOCI and towards transfer of cumulative (gain)/loss on remeasurement of defined benefit plans to retained earnings.
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