| Summary of carrying amounts and fair value of the financial instruments |
Set out below, is a comparison by class of the carrying amounts and fair value of the financial instruments of the Group:
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As at March 31, 2025 |
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As at March 31, 2026 |
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As at March 31, 2026 |
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Carrying
value |
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Fair value |
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Carrying value |
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Fair value |
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Carrying value |
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Fair value |
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(INR) |
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(INR) |
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(INR) |
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(INR) |
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(USD) |
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(USD) |
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Financial assets |
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Measured at amortised cost |
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Security deposits |
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754 |
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754 |
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1,007 |
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1,007 |
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11 |
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11 |
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Bank deposits with remaining maturity for more than twelve months |
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2,433 |
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2,433 |
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3,792 |
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3,792 |
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40 |
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40 |
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Trade receivables |
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24,268 |
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24,268 |
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24,094 |
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24,094 |
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257 |
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257 |
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Cash and cash equivalents |
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40,419 |
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40,419 |
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22,845 |
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22,845 |
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243 |
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243 |
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Bank balances other than cash and cash equivalents |
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40,099 |
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40,099 |
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46,706 |
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46,706 |
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498 |
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498 |
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Advances recoverable |
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634 |
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634 |
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713 |
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713 |
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8 |
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8 |
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Interest accrued on fixed deposits |
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900 |
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900 |
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1,059 |
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1,059 |
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11 |
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11 |
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Interest accrued on loans to related parties |
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15 |
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15 |
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— |
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— |
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— |
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— |
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Government grant receivable |
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288 |
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288 |
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679 |
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679 |
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7 |
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7 |
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Deferred consideration receivable |
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385 |
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385 |
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351 |
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351 |
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4 |
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4 |
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Loans to related parties |
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284 |
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284 |
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— |
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— |
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— |
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— |
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Loans to other body corporates |
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— |
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— |
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250 |
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250 |
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3 |
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3 |
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Interest accrued on loans to other body corporate |
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— |
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— |
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15 |
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15 |
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0 |
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0 |
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Insurance claim receivable |
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448 |
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448 |
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1,051 |
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1,051 |
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11 |
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11 |
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Interest accrued on receivables |
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— |
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— |
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1,013 |
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1,013 |
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11 |
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11 |
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Other current financial assets |
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107 |
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107 |
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474 |
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474 |
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5 |
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5 |
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Measured at fair value |
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Investments |
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1,342 |
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1,342 |
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8,685 |
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8,685 |
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93 |
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93 |
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Financial assets designated as a hedge instrument at fair value |
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Derivative instruments - hedge instruments |
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7,398 |
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7,398 |
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15,575 |
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15,575 |
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166 |
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166 |
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Financial liabilities |
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Measured at amortised cost |
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Interest-bearing loans and borrowings - long term |
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642,691 |
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631,249 |
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710,908 |
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682,928 |
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7,578 |
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7,278 |
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Interest accrued |
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5,405 |
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5,405 |
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5,046 |
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5,046 |
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54 |
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54 |
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Capital creditors |
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32,545 |
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32,545 |
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44,176 |
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44,176 |
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471 |
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471 |
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Purchase consideration payable |
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44 |
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44 |
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4 |
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4 |
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0 |
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0 |
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Liability for operation and maintenance |
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1,323 |
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1,323 |
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1,323 |
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1,323 |
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14 |
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14 |
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Interest-bearing loans and borrowings - short term |
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80,327 |
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80,327 |
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56,859 |
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56,859 |
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606 |
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606 |
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Trade payables |
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8,173 |
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8,173 |
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17,820 |
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17,820 |
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190 |
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190 |
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Financial liabilities at fair value |
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Liability for put options with non-controlling interests |
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6,371 |
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6,371 |
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5,644 |
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5,644 |
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60 |
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60 |
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Derivative instruments - share warrants |
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190 |
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190 |
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14 |
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14 |
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0 |
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0 |
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Financial liabilities designated as fair value through profit or loss |
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Liability for put options |
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— |
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— |
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9,047 |
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9,047 |
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96 |
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96 |
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Financial liabilities designated as a hedge instrument at fair value |
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Derivative instruments - hedge instruments |
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857 |
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857 |
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103 |
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103 |
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1 |
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1 |
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