v3.26.1
Right of use assets (Tables)
12 Months Ended
Mar. 31, 2026
Presentation of leases for lessee [abstract]  
Disclosure of quantitative information about right-of-use assets [text block]

Following are the changes in the carrying value of right of use assets for the year ended March 31, 2026:

 

 

 

 

 

Category of ROU asset

Particulars

 

Land

 

Building

 

P&M

 

IRU

 

Total

Balance as of April 1, 2025

 

4,313

 

            2,290

 

          1,036

 

1,183

 

          8,822

Additions

 

713

 

263

 

196

 

284

 

1,456

Deletions

 

-

 

(6)

 

-

 

-

 

(6)

Depreciation

 

(70)

 

(390)

 

(280)

 

(165)

 

(905)

Translation Difference

 

-

 

5

 

-

 

4

 

9

Balance as of March 31, 2026

 

4,956

 

2,162

 

952

 

1,306

 

9,376

 

Following are the changes in the carrying value of right of use assets for the year ended March 31, 2025:

 

 

 

 

 

Category of ROU asset

Particulars

 

Land

 

Building

 

P&M

 

IRU

 

Total

Balance as of April 1, 2024

 

           3,672

 

            2,541

 

244

 

801

 

          7,258

Additions

 

784

 

400

 

978

 

530

 

           2,692

Deletions

 

(92)

 

(258)

 

-

 

-

 

(350)

Depreciation

 

(51)

 

(393)

 

(186)

 

(148)

 

(778)

Translation Difference

 

-

 

-

 

-

 

-

 

-

Balance as of March 31, 2025

 

4,313

 

            2,290

 

          1,036

 

1,183

 

          8,822

Disclosure Detail Of Lease Liabilities [Table Text Block]

Particulars

 

March 31, 2026

 

March 31, 2025

Current lease liabilities

 

486

 

193

Non-current lease liabilities

 

3,416

 

3,617

Total

 

3,902

 

            3,810

Disclosure Detail Of Movement In Lease Liabilities [Table Text Block]

The following is the movement in lease liabilities during the Year ended

 

Particulars

 

March 31, 2026

 

March 31, 2025

Balance as of April 1,

 

           3,810

 

            3,043

Additions

 

523

 

1,378

Finance cost accrued during the period

 

336

 

299

Deletions

 

(7)

 

(351)

Payment of lease liabilities

 

(765)

 

(559)

Fair value adjustment

 

1

 

(1)

Translation difference

 

4

 

1

Balance as of March 31,

 

3,902

 

            3,810

Disclosure Detail Of Maturity Analysis Of Contractual Lease Liabilities Undiscounted [Table Text Block]

The table below provides details regarding the contractual maturities of lease liabilities as of March 31, 2026 and March 31, 2025 on an undiscounted basis (including finance expenses):

 

Particulars

 

March 31, 2026

 

March 31, 2025

Less than one year

 

805

 

689

One to five years

 

2,318

 

2,379

More than five years

 

7,729

 

7,473

Total

 

10,852

 

10,541

Disclosure of detailed information about reconciliation of additions

Reconciliation of additions made during the year

 

Particulars

 

For the

year ended

March 31, 2026

 

For the

year ended

March 31, 2025

Additions to right-of-use assets

 

1,456

 

2,692

Additions to lease liability

 

523

 

1,378

IRU and deposit deferment under IFRS 9

 

933

 

1,314

Disclosure of detailed information about amounts recognised in profit or loss

Amounts recognized in profit or loss for the year ended March 31, 2026 and March 31, 2025 are given below

 

Particulars

 

For the

year ended

March 31, 2026

 

For the

year ended

March 31, 2025

Depreciation expenses

 

905

 

778

Interest on lease liabilities

 

336

 

299

Expenses relating to leases of low-value assets, including short-term leases of low-value assets

 

376

 

312