Accounting for transmission line projects entered into by the Group (Tables)

12 Months Ended

Mar. 31, 2026

Disclosure of detailed information about service concession arrangements [abstract]

Schedule of Movement of Contract Assets

(c)

The movement of contract assets relating to transmission line project during the year ended March 31, 2026 and 2025 are summarised below:


		As at March 31,
		2025				2026				2026
		(INR)				(INR)				(USD)
Balance at the beginning of the year			1,716				2,832				30
Recognition of contract assets pursuant to recognition of construction revenue*			933				623				7
Unwinding of contract assets calculated at the rate of 4.72% p.a. (March 31, 2025: INR 4.89%)			183				154				2
Balance at the end of the year			2,832				3,609				38

Non-current			2,724				3,393				36
Current			108				216				2

* includes profit of INR 24 (March 31, 2025: INR 36; March 31, 2024: INR 161).