| Summary of Intangible Assets and Goodwill |
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Other intangible assets |
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Particulars |
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Goodwill |
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Technology
Related
Development
Costs |
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Customer
Relationship |
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Non-
Compete |
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Brand /
Trade Mark |
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Software |
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Others |
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Intangible assets under development* |
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Total |
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Cost |
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Balance as at April 1, 2024 |
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832,045 |
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74,190 |
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9,721 |
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|
861 |
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121,689 |
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4,665 |
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2,841 |
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2,767 |
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1,048,779 |
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Acquisitions through business combination (refer note 7 (c)) |
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5,769 |
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3,241 |
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2,046 |
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— |
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|
415 |
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— |
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— |
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— |
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11,471 |
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Additions/adjustments* |
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— |
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5,237 |
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— |
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— |
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— |
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|
521 |
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— |
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1,531 |
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7,289 |
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Disposals |
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— |
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(4,149 |
) |
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— |
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— |
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— |
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(159 |
) |
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(1,596 |
) |
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(14 |
) |
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(5,918 |
) |
Effect of movements in foreign exchange rates |
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|
(13,749 |
) |
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(1,598 |
) |
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(178 |
) |
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(9 |
) |
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(2,751 |
) |
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(63 |
) |
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(85 |
) |
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(77 |
) |
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(18,510 |
) |
Balance as at March 31, 2025 |
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824,065 |
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76,921 |
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11,589 |
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|
852 |
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119,353 |
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4,964 |
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1,160 |
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4,207 |
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1,043,111 |
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Balance as at April 1, 2025 |
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824,065 |
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76,921 |
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11,589 |
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|
852 |
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119,353 |
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4,964 |
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1,160 |
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4,207 |
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1,043,111 |
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Acquisitions through business combination (refer note 7 (d)) |
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12,962 |
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|
953 |
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2,941 |
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— |
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|
441 |
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— |
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— |
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— |
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17,297 |
|
Additions/adjustments* |
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— |
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3,518 |
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— |
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— |
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— |
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|
166 |
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|
792 |
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5,539 |
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|
10,015 |
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Disposals |
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— |
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(21,070 |
) |
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— |
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— |
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— |
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— |
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— |
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(670 |
) |
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(21,740 |
) |
Effect of movements in foreign exchange rates |
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(49,487 |
) |
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(5,320 |
) |
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(1,000 |
) |
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(28 |
) |
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(9,725 |
) |
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(357 |
) |
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(141 |
) |
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(641 |
) |
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(66,699 |
) |
Balance as at March 31, 2026 |
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787,540 |
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55,002 |
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13,530 |
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|
824 |
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110,069 |
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4,773 |
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1,811 |
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8,435 |
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981,984 |
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Accumulated amortization and impairment losses |
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Balance as at April 1, 2024 |
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272,160 |
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56,340 |
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7,725 |
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|
761 |
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89,998 |
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3,973 |
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2,226 |
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|
2,210 |
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|
435,393 |
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Amortization for the year |
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— |
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6,012 |
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|
421 |
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|
56 |
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10,938 |
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|
212 |
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|
373 |
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— |
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18,012 |
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Disposals |
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— |
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(2,765 |
) |
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— |
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— |
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— |
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(76 |
) |
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(1,596 |
) |
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— |
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(4,437 |
) |
Effect of movements in foreign exchange rates |
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— |
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|
|
(1,221 |
) |
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|
(163 |
) |
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(7 |
) |
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(2,082 |
) |
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(85 |
) |
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(42 |
) |
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(48 |
) |
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(3,648 |
) |
Balance as at March 31, 2025 |
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272,160 |
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|
58,366 |
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7,983 |
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|
810 |
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98,854 |
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|
4,024 |
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|
961 |
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|
2,162 |
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|
445,320 |
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Balance as at April 1, 2025 |
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272,160 |
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|
58,366 |
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7,983 |
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|
810 |
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98,854 |
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4,024 |
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|
961 |
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2,162 |
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|
445,320 |
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Amortization for the year |
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— |
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5,623 |
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|
605 |
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|
19 |
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10,544 |
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|
890 |
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|
370 |
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|
— |
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|
18,051 |
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Disposals |
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|
— |
|
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|
(19,315 |
) |
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|
— |
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|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
(670 |
) |
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|
(19,985 |
) |
Effect of movements in foreign exchange rates |
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|
— |
|
|
|
(3,925 |
) |
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|
(624 |
) |
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|
(25 |
) |
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(8,494 |
) |
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|
(337 |
) |
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|
(108 |
) |
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|
(134 |
) |
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|
(13,647 |
) |
Balance as at March 31, 2026 |
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272,160 |
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|
|
40,749 |
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|
7,964 |
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|
804 |
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|
100,904 |
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|
4,577 |
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|
1,223 |
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1,358 |
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|
429,739 |
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Carrying amounts |
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As at April 1, 2024 |
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559,885 |
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|
17,850 |
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|
1,996 |
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|
100 |
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31,691 |
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|
692 |
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|
615 |
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|
557 |
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|
613,386 |
|
As at March 31, 2025 |
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|
551,905 |
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|
18,555 |
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|
3,606 |
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|
42 |
|
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|
20,499 |
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|
940 |
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|
199 |
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|
2,045 |
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|
597,791 |
|
As at April 1, 2025 |
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|
551,905 |
|
|
|
18,555 |
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|
3,606 |
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|
42 |
|
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|
20,499 |
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|
940 |
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|
199 |
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|
2,045 |
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|
597,791 |
|
As at March 31, 2026 |
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515,380 |
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|
|
14,253 |
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|
|
5,566 |
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|
20 |
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|
9,165 |
|
|
|
196 |
|
|
|
588 |
|
|
|
7,077 |
|
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|
552,245 |
|
* Represents addition of USD 9,057 (March 31, 2025: USD 6,768) to intangible assets under development, adjusted for amounts capitalized out of intangible assets under development amounting to USD 3,518 (March 31, 2025: USD 5,237).
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