v3.26.1
Investments
12 Months Ended
Mar. 31, 2026
Investments [abstract]  
Investments

11.    Investments

 

Other Investments comprise investment in unquoted equity instruments classified as financial assets at FVTOCI and investment in unquoted debt securities classified as financial assets at amortised cost. The details of such investments are given below:

 

 

March 31, 2026

 

March 31, 2025

Investment in equity instruments  unquoted

 

 

 

Towards procurement of private power under Power Purchase Agreements (Refer note (i) below)

 

 

 

      Investment in equity shares of Vashi Railway Station Commercial Complex Limited *

0

 

0

      Investment in equity shares of Sarayu Clean Gen Private Limited

2

 

2

      Investment in Tasoula Energy Private Limited

225

 

225

      Investment in VEH Srishti Energy Private Limited

375

 

375

      Investment in Sunsure Solarpark Eighteen Private Limited

100

 

10

      Investment in Murli Enery Private Limited

49

 

-

Towards others

 

 

 

      Investment in Padvest Corporation

4

 

4

      Investment in Digifresh Corporation

19

 

17

      Investment in The Gizmo App Company

21

 

21

      Investment in Chatter Inc

14

 

13

      Investment in Passerine technologies Inc

19

 

17

      Investment in Cloudfabrix Software Inc

142

 

128

      Investment in Sylvie Unlimited Inc

14

 

13

Investment in debt securities – unquoted

 

 

 

      Investment in Elevo Corporation (Erstwhile Attala Systems Corporation)

447

 

404

      Less: Provision for Investment (Refer note below)

(26)

 

-

 

1,405

 

1,229

 

 

Note: The Group has made provision towards its investment in Padvest Corporation and Gizmo App Company.

* below the rounding off norm adopted by the Group.

 

(i) These investments are made pursuant to Electricity Act, 2003 as these are treated as captive power plants under that act. The Group assessed the fair value of the above investments as at March 31, 2026. In accordance with the requirements of IFRS 9 - Financial instruments, the company has classified the investments as measured as fair value through other comprehensive income. The carrying costs of investments has been considered as the best estimate of fair value as at the reporting date.

 

(ii) Details relating to uncalled capital commitments are as follows:

 

Name of the Entity

March 31, 2026

 

March 31, 2025

Murli Solar Enery Private Limited

91

 

-

Netra Renewable Energy Private Limited

95

 

-

Radiance KA Sunbright Two Private Limited

32

 

-

Sunsure Solarpark Eighteen Private Limited

-

 

90

 Total

218

 

90