v3.26.1
Leases (Tables)
12 Months Ended
Mar. 31, 2026
Presentation of leases for lessee [abstract]  
Summary of Carrying Amounts of Lease Liabilities Carried at Amortized Cost Set out below are the carrying amounts of lease liabilities carried at amortised cost and the movements during the year:

 

Particulars

 

For the year ended March 31,

 

 

 

2024

 

 

2025

 

 

2026

 

 

2026

 

 

 

(INR)

 

 

(INR)

 

 

(INR)

 

 

(USD)

 

Opening balance

 

 

6,169

 

 

 

8,345

 

 

 

9,259

 

 

 

99

 

Additions

 

 

2,266

 

 

 

924

 

 

 

3,487

 

 

 

37

 

Acquisition through business combination (refer Note 52)

 

 

 

 

 

 

 

 

193

 

 

 

2

 

Interest capitalised during the year

 

 

145

 

 

 

244

 

 

 

333

 

 

 

4

 

Interest charged to profit & loss

 

 

690

 

 

 

615

 

 

 

711

 

 

 

8

 

Disposal of subsidiaries

 

 

(337

)

 

 

(206

)

 

 

(672

)

 

 

(7

)

Payments

 

 

(588

)

 

 

(663

)

 

 

(878

)

 

 

(9

)

Closing balance

 

 

8,345

 

 

 

9,259

 

 

 

12,433

 

 

 

133

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Current

 

 

868

 

 

 

977

 

 

 

1,090

 

 

 

12

 

Non-current

 

 

7,477

 

 

 

8,282

 

 

 

11,343

 

 

 

121

 

 

Notes:

a)
There are no restrictions or covenants imposed by leases.
b)
Refer Note 33 for rental expense recorded for short-term and low value leases.
c)
There are no amounts payable toward variable lease expense recognised for the years ended March 31, 2026, 2025 and 2024.
d)
The maturity analysis of lease liabilities are disclosed in Note 46.
e)
There are no leases which have not yet commenced to which the lessee is committed.
f)
The effective interest rate for lease liabilities is 8.79% (March 31, 2025: 9.09% to 9.30%, March 31, 2024: 9.30%).