
	As at March 31,		As at March 31,
	2025		2026		2026
	(INR)		(INR)		(USD)
Non-current
Financial liabilities at fair value
Liability for put options - non-controlling interests*		5,344		4,508		48
Employee share based payment obligation (refer Note 39(c) & 39(d))		-		1,160		12

Financial liabilities designated as fair value through profit & loss
Liability for put options#		-		9,047		96


Financial liabilities at amortised cost
Liability for operation and maintenance		1,015		1,015		11

Financial liabilities designated as a hedge instrument at fair value
Derivative instruments - hedge instruments		217		89		1
		6,576		15,819		169
Current
Financial liabilities at fair value
Liability for put options - non-controlling interests*		1,027		1,136		12
Employee share based payment obligation (refer Note 39(c) & 39(d))		-		18		0
Derivative instruments - share warrants (refer Note 40)		190		14		0

Financial liabilities at amortised cost
Capital creditors		32,545		44,176		471
Purchase consideration payable		44		4		0
Liability for operation and maintenance		308		308		3

Financial liabilities designated as a hedge instrument at fair value
Derivative instruments - hedge instruments		640		14		0
Total		34,754		45,670		487

*Non-controlling interests have an option to offload their shareholding to the Company in accordance with the terms mentioned in the agreement with them at fair value of shares for cash on the date of exercise of the Put option. Subsequent changes to the put option liability are treated as equity transaction and hence accounted for in equity (refer Note 42).

#A third party has invested in Compulsorily Convertible Preference Shares (CCPS) in one of the subsidiary of the Group. The CCPS are convertible into variable number of equity shares based on a pre-defined formula. The Group has issued a put option to the said investor which allows them the option on the eight anniversary of the initial investment to either sell their investments at a pre agreed return or else continue to remain invested in the subsidiary.