Fair Value Measurement Hierarchy (Tables)

12 Months Ended

Mar. 31, 2026

Disclosure of fair value measurement hierarchy [abstract]

Summary Of fair value measurement hierarchy of the financial assets and liabilities

The following table provides the fair value measurement hierarchy of the assets and liabilities of the Group:


				As at March 31, 2025								As at March 31, 2026								As at March 31, 2026
Particulars		Level		Carrying value				Fair value				Carrying value				Fair value				Carrying value				Fair value
				(INR)				(INR)				(INR)				(INR)				(USD)				(USD)
Financial assets designated as a hedge instrument at fair value
Derivative instruments - hedge instruments		Level 2			7,398				7,398				15,575				15,575				166				166

Financial assets at fair value
Investments		Level 2			1,342				1,342				8,685				8,685				93				93

Financial liabilities designated as fair value through profit or loss
Liability for put options		Level 3			-				-				9,047				9,047				96				96

Financial liabilities at fair value
Liability for put options with non-controlling interests		Level 2			6,371				6,371				5,644				5,644				60				60
Derivative instruments
- public share warrants		Level 1			156				156				13				13				0				0
- private share warrants		Level 2			34				34				1				1				0				0

Financial liabilities designated as a hedge instrument at fair value
Derivative instruments - hedge instruments		Level 2			857				857				103				103				1				1

Summary of fair value hierarchy, Valuation techniques and inputs

Set out below are the fair value hierarchy, valuation techniques and inputs used as at March 31, 2026 and 2025:


Particulars		Level		Valuation technique		Inputs used
Financial assets designated as a hedge instrument at fair value
Derivative instruments - hedge instruments		Level 2		Market value techniques		Forward foreign currency exchange rates, interest rates to discount future cash flows

Financial assets at fair value
Investments		Level 2		Market value techniques		Market value of investments

Financial liabilities designated as fair value through profit or loss
Liability for put options		Level 3		Income approach		Market discounted rate

Financial liabilities at fair value
Liability for put options with non-controlling interests		Level 2		Market value techniques		Volume Weight Average Price of the Company shares over 30 trading days

Derivative instruments
- public share warrants		Level 1		Market value techniques		Market value of warrants
- private share warrants		Level 2		Black Scholes method		Interest rates to discount future cash flows, share price and public share warrant price

Financial liabilities designated as a hedge instrument at fair value
Derivative instruments - hedge instruments		Level 2		Market value techniques		Forward foreign currency exchange rates, interest rates to discount future cash flows