| Summary of Property Plant and Equipment |
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Particulars |
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Land |
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Building
(Owned) |
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Buildings
(Right-of-use) |
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Computers |
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Furniture and
Fixtures |
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Office
Equipment |
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Motor
Vehicles * |
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Leasehold
Improvements |
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Capital Work-
in-Progress |
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Total |
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Cost |
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Balance as at April 1, 2024 |
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768 |
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|
462 |
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20,539 |
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12,006 |
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|
911 |
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1,704 |
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6,118 |
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5,425 |
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— |
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47,933 |
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Acquisitions through business combination (refer note 7 (c)) |
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— |
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— |
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— |
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54 |
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5 |
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4 |
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— |
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— |
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— |
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63 |
|
Additions/adjustments |
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— |
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— |
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3,112 |
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2,628 |
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|
|
222 |
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|
190 |
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3,156 |
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1,336 |
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|
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— |
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10,644 |
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Disposals/adjustments |
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— |
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— |
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|
|
(958 |
) |
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(1,386 |
) |
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|
(2 |
) |
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(73 |
) |
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(798 |
) |
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(146 |
) |
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— |
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(3,363 |
) |
Effect of movements in foreign exchange rates |
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|
55 |
|
|
|
33 |
|
|
|
(490 |
) |
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|
(307 |
) |
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(25 |
) |
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|
(17 |
) |
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(170 |
) |
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|
(137 |
) |
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— |
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|
|
(1,058 |
) |
Balance as at March 31, 2025 |
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|
823 |
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|
|
495 |
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22,203 |
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12,995 |
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1,111 |
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1,808 |
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8,306 |
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6,478 |
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— |
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54,219 |
|
Balance as at April 1, 2025 |
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|
823 |
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|
|
495 |
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22,203 |
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12,995 |
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1,111 |
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1,808 |
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8,306 |
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6,478 |
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— |
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54,219 |
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Acquisitions through business combination (refer note 7 (d)) |
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— |
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79 |
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|
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— |
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16 |
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|
|
171 |
|
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|
106 |
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|
198 |
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|
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— |
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|
— |
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|
570 |
|
Additions/adjustments |
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— |
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|
|
— |
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|
|
2,991 |
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|
|
2,301 |
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|
82 |
|
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|
380 |
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1,811 |
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|
420 |
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|
41 |
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8,026 |
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Disposals/adjustments |
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|
(417 |
) |
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— |
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|
|
(1,294 |
) |
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|
(1,522 |
) |
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(12 |
) |
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(142 |
) |
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(1,480 |
) |
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(403 |
) |
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— |
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|
|
(5,270 |
) |
Effect of movements in foreign exchange rates |
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|
35 |
|
|
|
15 |
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(1,910 |
) |
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(1,161 |
) |
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(92 |
) |
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(110 |
) |
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(759 |
) |
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(540 |
) |
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(2 |
) |
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(4,524 |
) |
Balance as at March 31, 2026 |
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|
441 |
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|
589 |
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21,990 |
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12,629 |
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1,260 |
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2,042 |
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8,076 |
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5,955 |
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|
39 |
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53,021 |
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Accumulated depreciation |
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Balance as at April 1, 2024 |
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— |
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|
|
462 |
|
|
|
6,694 |
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|
|
8,136 |
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|
|
627 |
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|
|
1,411 |
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|
1,889 |
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|
|
2,819 |
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— |
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|
22,038 |
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Depreciation for the year |
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— |
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— |
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|
|
4,383 |
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|
|
1,953 |
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|
|
109 |
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|
136 |
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1,703 |
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|
826 |
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|
|
— |
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|
|
9,110 |
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Disposals/adjustments |
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|
— |
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|
|
— |
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|
|
(845 |
) |
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|
(1,285 |
) |
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|
(2 |
) |
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|
(71 |
) |
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(571 |
) |
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|
(100 |
) |
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— |
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|
(2,874 |
) |
Effect of movements in foreign exchange rates |
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|
— |
|
|
|
33 |
|
|
|
(183 |
) |
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|
(208 |
) |
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|
(17 |
) |
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|
(13 |
) |
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|
(53 |
) |
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(71 |
) |
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— |
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|
|
(512 |
) |
Balance as at March 31, 2025 |
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— |
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|
|
495 |
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|
|
10,049 |
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|
|
8,596 |
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|
|
717 |
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|
|
1,463 |
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|
|
2,968 |
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|
|
3,474 |
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|
|
— |
|
|
|
27,762 |
|
Balance as at April 1, 2025 |
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|
— |
|
|
|
495 |
|
|
|
10,049 |
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|
|
8,596 |
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|
|
717 |
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|
|
1,463 |
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|
|
2,968 |
|
|
|
3,474 |
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|
|
— |
|
|
|
27,762 |
|
Depreciation for the year |
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|
— |
|
|
|
1 |
|
|
|
4,655 |
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|
|
1,923 |
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|
|
98 |
|
|
|
149 |
|
|
|
1,921 |
|
|
|
1,048 |
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|
|
— |
|
|
|
9,795 |
|
Disposals/adjustments |
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|
— |
|
|
|
— |
|
|
|
(734 |
) |
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|
(1,445 |
) |
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|
(11 |
) |
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|
(129 |
) |
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|
(940 |
) |
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|
(304 |
) |
|
|
— |
|
|
|
(3,563 |
) |
Effect of movements in foreign exchange rates |
|
|
— |
|
|
|
15 |
|
|
|
(1,067 |
) |
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|
(761 |
) |
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|
(61 |
) |
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|
(92 |
) |
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|
(321 |
) |
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|
(340 |
) |
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— |
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|
|
(2,627 |
) |
Balance as at March 31, 2026 |
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|
— |
|
|
|
511 |
|
|
|
12,903 |
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|
|
8,313 |
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|
|
743 |
|
|
|
1,391 |
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|
|
3,628 |
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|
|
3,878 |
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|
|
— |
|
|
|
31,367 |
|
Carrying amounts |
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|
As at April 1, 2024 |
|
|
768 |
|
|
|
— |
|
|
|
13,845 |
|
|
|
3,870 |
|
|
|
284 |
|
|
|
293 |
|
|
|
4,229 |
|
|
|
2,606 |
|
|
|
— |
|
|
|
25,895 |
|
As at March 31, 2025 |
|
|
823 |
|
|
|
— |
|
|
|
12,154 |
|
|
|
4,399 |
|
|
|
394 |
|
|
|
345 |
|
|
|
5,338 |
|
|
|
3,004 |
|
|
|
— |
|
|
|
26,457 |
|
As at April 1, 2025 |
|
|
823 |
|
|
|
— |
|
|
|
12,154 |
|
|
|
4,399 |
|
|
|
394 |
|
|
|
345 |
|
|
|
5,338 |
|
|
|
3,004 |
|
|
|
— |
|
|
|
26,457 |
|
As at March 31, 2026 |
|
|
441 |
|
|
|
78 |
|
|
|
9,087 |
|
|
|
4,316 |
|
|
|
517 |
|
|
|
651 |
|
|
|
4,448 |
|
|
|
2,077 |
|
|
|
39 |
|
|
|
21,654 |
|
Note: The Company has pledged certain items of property, plant and equipment against bank loans and various credit facilities (refer note 28).
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