Freehold
Land

Plant and
equipment

Buildings

Leasehold
improvements

Office
equipments

Furniture
and fixtures

Computers

Capital work
in progress

Total property,
plant and
equipment

(INR)

(INR)

(INR)

(INR)

(INR)

(INR)

(INR)

(INR)

(INR)

Cost

As at April 1, 2023

13,881

476,679

130

143

113

91

261

113,723

605,021

Additions during the year

597

9,579

-

6

69

40

235

172,122

182,648

Disposals and adjustments during the year

(253

)

(27,544

)

—

—

(6

)

(2

)

(10

)

—

(27,815

)

Transfer/Capitalised during the year

—

125,409

1,271

—

—

—

—

(126,680

)

-

As at March 31, 2024

14,225

584,123

1,401

149

176

129

486

159,165

759,854

Additions during the year

273

857

-

—

26

26

156

101,606

102,944

Disposals and adjustments during the year

(189

)

(15,710

)

—

—

(17

)

(2

)

(24

)

—

(15,942

)

Transfer/Capitalised during the year

—

115,262

3,468

—

—

—

—

(118,730

)

-

As at March 31, 2025

14,309

684,532

4,869

149

185

153

618

142,040

846,856

Additions during the year

370

1,103

-

35

84

58

37

124,303

125,990

Acquisition through business combination (refer Note 52)

—

49

—

—

12

12

9

—

82

Disposals and adjustments during the year

(56

)

(40,049

)

—

(3

)

(11

)

(3

)

(35

)

(1,523

)

(41,680

)

Transfer/Capitalised during the year

—

145,651

222

—

—

—

—

(145,873

)

-

Exchange differences

—

5

-

—

1

1

1

-

8

As at March 31, 2026

14,623

791,291

5,091

181

271

221

630

118,948

931,256

Accumulated depreciation

As at April 1, 2023

—

66,270

37

125

69

44

121

—

66,666

Charge for the year (refer Note 32)

—

15,526

15

4

17

8

58

—

15,628

Depreciation capitalised during the year

—

283

32

2

6

2

44

—

369

Disposals and adjustments during the year

—

(1,397

)

—

—

(4

)

—

(8

)

—

(1,409

)

As at March 31, 2024

—

80,682

84

131

88

54

215

—

81,254

Charge for the year (refer Note 32)

—

18,860

16

2

11

9

43

—

18,941

Depreciation capitalised during the year

—

407

56

3

14

4

86

—

570

Disposals and adjustments during the year

—

(953

)

—

—

(8

)

(1

)

(14

)

—

(976

)

As at March 31, 2025

—

98,996

156

136

105

66

330

—

99,789

Charge for the year (refer Note 32)

—

23,434

13

3

14

13

26

—

23,503

Disposals and adjustments during the year

—

(2,318

)

—

(3

)

—

(1

)

(23

)

—

(2,345

)

Depreciation capitalised during the year

—

127

158

6

22

6

108

—

427

As at March 31, 2026

—

120,239

327

142

141

84

441

—

121,374

Net book value

As at April 1, 2024 (INR)

14,225

503,441

1,317

18

88

75

271

159,165

678,600

As at March 31, 2025 (INR)

14,309

585,536

4,713

13

80

87

288

142,040

747,066

As at March 31, 2026 (INR)

14,623

671,052

4,764

39

130

137

189

118,948

809,882

As at March 31, 2026 (USD)

156

7,152

51

0

1

1

2

1,268

8,631