For the year ended March 31,

2024

2025

2026

(INR)

(USD)

Legal and professional fees

1,438

1,412

2,545

27

Corporate social responsibility

240

311

369

4

Travelling and conveyance

520

444

949

10

Lease rent relating to short term leases

43

35

91

1

Director's commission

83

76

49

1

Rates and taxes

1,065

1,045

1,633

17

Insurance

1,153

997

1,175

13

Operation and maintenance

5,937

6,270

7,498

80

Repair and maintenance

243

157

294

3

Loss on sale / damage/ retiral of property, plant and equipment

292

18

718

8

Advertising and sales promotion

105

84

115

1

Security charges

542

605

721

8

Communication costs

247

235

325

3

Impairment of inventory

254

50

120

1

Impairment allowances for financial and other assets

1,573

—

627

7

Warranty expenses (refer note 22)

—

71

194

2

Donation

490

428

196

2

Liquidated damages

240

179

705

8

Power & fuel

—

258

710

8

Miscellaneous expenses

369

108

1,021

11

Total

14,834

12,783

20,055

214