Disclosure of Disposal Groups Classified as Held For Sale [Line Items]

Schedule of results of disposal of subsidiary included in consolidated statement of profit or loss

The results of the subsidiary sold included in the consolidated statement of profit or loss were as follows:


	For the year ended March 31,
	2025			2026
Income		1,623			460
Expenses		1,947			521
Loss before tax		(324	)		(61	)
Income tax expense		(42	)		(1	)
Loss after tax		(282	)		(60	)

Details of assets and liabilities at the date of disposal

Assets and liabilities of the entity sold at the date of disposal


Particulars		Amount
Assets
Property, plant and equipment			7,439
Capital work in progress			504
Bank balances other than cash and cash equivalents			122
Cash and cash equivalents			2,103
Trade receivables			197
Other assets			268
Total assets	(a)		10,633

Liabilities
Interest-bearing loans and borrowings
- Principal portion			8,376
Trade payables			112
Other liabilities			405
Total liabilities	(b)		8,893

Non Controlling Interest	(c)		259

Net assets sold	(d) = (a) - (b)-(c)		1,481
Sales consideration	(e)		1,007
Loss on sale	(e) - (d)		(474	)

Consideration satisfied by:
Cash and cash equivalents			1,007

Schedule of impact on consolidated statement of cash flows on disposal of subsidiary

During the year ended March 31, 2026, the aforesaid subsidiary used cashflows INR 414 (March 31, 2025: generated cashflows INR 1,088) to the Group's net operating cash flows, generated INR 247 (March 31, 2025: used cashflows of INR 1,124) towards investing activities and generated cashflows of INR 1,918 (March 31, 2025: INR 380) towards financing activities.


Net cash outflow arising on disposal
Consideration received in cash and cash equivalents	1,007
Less: cash and cash equivalents disposed	(2,103	)
	(1,096	)

Disclosure of Disposal Groups Classified as Held For Sale [Line Items]

Schedule of results of disposal of subsidiary included in consolidated statement of profit or loss

The results of the subsidiary sold included in the consolidated statement of profit or loss were as follows:


	For the year ended March 31,
	2025			2026
Income		68			2
Expenses		164			4
Loss before tax		(96	)		(2	)
Income tax expense		7			—
Loss after tax		(103	)		(2	)

Details of assets and liabilities at the date of disposal

Assets and liabilities of the entity sold at the date of disposal


Particulars		Amount
Assets
Property, plant and equipment			11,075
Right of use assets			251
Investments			873
Cash and cash equivalents			290
Bank balances other than cash and cash equivalents			1,057
Trade receivables			126
Other assets			792
Total assets	(a)		14,464

Liabilities
Interest-bearing loans and borrowings
- Principal portion			10,407
Lease liabilities			264
Provisions			44
Other liabilities			1,026
Total liabilities	(b)		11,741

Net assets sold	(c) = (a) - (b)		2,723
Sales consideration	(d)		7,345
Gain on sale	(d) - (c)		4,622

Consideration satisfied by:
Cash and cash equivalents			7,345

Schedule of impact on consolidated statement of cash flows on disposal of subsidiary

During the year ended March 31, 2026, the aforesaid subsidiary generated cashflows INR 1,202 (March 31, 2025: cashflows INR 1,695) to the Group's net operating cash flows, used INR 1,057 (March 31, 2025: generated cashflows of INR 1,252) towards investing activities and used cashflows of INR 150 (March 31, 2025: used cashflows INR 2,646) towards financing activities.


Net cash inflow arising on disposal
Consideration received in cash and cash equivalents	7,345
Less: cash and cash equivalents disposed	(290	)
	7,055

Disclosure of Disposal Groups Classified as Held For Sale [Line Items]

Schedule of results of disposal of subsidiary included in consolidated statement of profit or loss

The results of the subsidiary sold included in the consolidated statement of profit or loss were as follows:


	For the year ended March 31,
	2025			2026
Income		264			354
Expenses		294			726
Loss before tax		(30	)		(372	)
Income tax expense		(26	)		(24	)
Loss after tax		(4	)		(348	)

Details of assets and liabilities at the date of disposal

Assets and liabilities of the entity sold at the date of disposal


Particulars		Amount
Assets
Property, plant and equipment			11,877
Bank balances other than cash and cash equivalents			307
Right of use assets			200
Cash and cash equivalents			409
Trade receivables			179
Other assets			433
Total assets	(a)		13,405

Liabilities
Interest-bearing loans and borrowings
- Principal portion			10,703
Lease liabilities			207
Provisions			61
Trade payables			21
Other liabilities			288
Total liabilities	(b)		11,280

Net assets sold	(c) = (a) - (b)		2,125
Sales consideration	(d)		5,196
Gain on sale	(d) - (c)		3,071

Consideration satisfied by:
Cash and cash equivalents			5,196

Schedule of impact on consolidated statement of cash flows on disposal of subsidiary

During the year ended March 31, 2025, the aforesaid subsidiary contributed INR 1,570 (March 31, 2024: INR 1,722) to the Group's net operating cash flows, generated INR 791 (March 31, 2024: used cashflows of INR 920) towards investing activities and used cashflows of INR 1,962 (March 31, 2024: INR 929) towards financing activities.


Net cash inflow arising on disposal
Consideration received in cash and cash equivalents	5,196
Less: cash and cash equivalents disposed	(409	)
	4,787

Disclosure of Disposal Groups Classified as Held For Sale [Line Items]

Schedule of results of disposal of subsidiary included in consolidated statement of profit or loss

The results of subsidiaries sold included in the consolidated statement of profit or loss were as follows:


	For the year ended March 31,
	2024			2025
Income		16			0
Expenses		51			15
Loss before tax		(35	)		(15	)
Income tax expense		—			—
Loss after tax		(35	)		(15	)