
	As at March 31,			As at March 31,
	2025			2026			2026
	(INR)			(INR)			(USD)
Trade receivables (refer Note 49)		26,415			25,303			270
Less: impairment allowances for expected credit losses		(2,147	)		(1,209	)		(13	)
Total		24,268			24,094			257

Non-current		7,528			3,887			41
Current		16,740			20,207			215

Notes:

(i)

Trade receivables are principally non-interest bearing and are generally on terms of 7-90 days.

(ii)

Includes unbilled revenue of INR 6,882 (March 31, 2025: INR 6,983).

(iii)

Movement in the allowance for expected credit loss represents provision reversed/write back during the year ended March 31, 2026 of INR 938, net of provision created INR 269 (March 31, 2025 of INR 209, net of provision created INR 281).

(iv)

There is no material movement in trade receivables except for billing and collection.