The following table presents the changes in intangible assets during the years ended March 31, 2026 and 2025.

	Bandwidth Capacity	Software	License fees	Total

(A) Gross carrying amount
Balance as of April 01, 2024	773	2,795	78	3,646
Acquisitions during the year	-	467	-	467
Deletions/Adjustments during the year	-	51	-	51
Balance as of March 31, 2025	773	3,211	78	4,062
Acquisitions during the year	83	288	-	371
Deletions/Adjustments during the year*	-	673	20	693
Balance as of March 31, 2026	856	2,826	58	3,740

(B) Accumulated depreciation
Balance as of April 01, 2024	772	2,183	50	3,005
Amortization for the year	1	402	3	406
Deletions/Adjustments during the year	-	45	-	45
Balance as of March 31, 2025	773	2,540	53	3,366
Amortization for the year	11	452	3	466
Deletions/Adjustments during the year*	-	673	20	693
Balance as of March 31, 2026	784	2,319	36	3,139

(C) Carrying amounts
As of April 01, 2024	1	612	28	641
As of March 31, 2025	-	671	25	696
As of March 31, 2026	72	507	22	601

Intangible assets that were fully impaired / amortised were removed from the block.

The Company had not committed to spend any amount under agreements to purchase intangible assets during the year ending March 31, 2026 and 2025.

*During the year, the Group carried out an evaluation of its assets to assess the future economic benefits expected from its use or disposal. Accordingly, the Group identified the following assets which it assessed did not have any future economic benefits from it's use (or) disposal. These assets have been retired from active use.