Business combination (Tables)

12 Months Ended

Mar. 31, 2026

Business Combination [Abstract]

Schedule of Fair Values of Identifiable Assets And Liabilities

The fair values of the identifiable assets and liabilities as at the date of acquisition were:


Particulars	(INR)
Acquisition date	July 01, 2025
Non-current assets
Property plant and equipment		82
Intangible assets (including customer relationship)#		1,594
Right of use assets		187
Tax assets (net)		2
Current assets
Inventories		1
Trade receivables		573
Cash and cash equivalents		107
Bank balances other than cash and cash equivalent		7
Others financial assets		29
Contract assets and others		155

		2,737


Particulars	(INR)
Non-current liabilities
Interest-bearing loans and borrowings
- Principal portion		473
Lease liabilities		165
Provisions		10
Deferred tax liabilities (net)		144
Other non-financial liabilities		139
Current liabilities
Interest-bearing loans and borrowings
- Principal portion		326
Lease liabilities		28
Trade payables		421
Provisions		10
Other financial liabilities		32
Tax liabilities (net)		1
Other non-financial liabilities		208

		1,957

Total identifiable net assets at fair value		780

Non-controlling interest in the acquired entity		100
Purchase consideration		6,211

Goodwill on acquisition		5,531

Schedule Of Revenue And (Loss) / Profit Before Tax

From the date of acquisition till the financial year end date, the acquired entities have contributed in revenue and loss / profit before tax as follows:


Particulars	(INR)

Revenue		1,662
Loss before tax		(325	)

If the combination had taken place at the beginning of the year, the 3E NV's contribution in Group's revenue and loss before tax for the year would have been:


Particulars	(INR)

Revenue		2,212
Loss before tax		(499	)

Schedule of Purchase Consideration of Cash Flows

Purchase consideration - cash flows


Particulars	(INR)

Cash consideration paid*		—
Less: cash balances acquired		(107	)

Cash acquired on acquisition of control in jointly controlled entities		107